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PERANCANGAN PENERAPAN MANAJEMEN RISIKO Qintharah, Yuha Nadhirah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.581 KB) | DOI: 10.33558/jrak.v10i1.1645

Abstract

Pedoman yang dipakai dalam penelitian ini untuk merancang manajemen risiko UMKM Saripakuan adalah standar ISO 31000:2009. UMKM Saripakuan adalah UMKM yang memiliki kegiatan utama di bidang produksi kue. UMKM Saripakuan memiliki banyak risiko yang muncul dikarenakan umur UMKM yang masih muda sehingga, dianggap UMKM ini memerlukan adanya rancangan manajemen risiko untuk meminimalisir risiko tersebut.  Manajemen risiko dibuat agar level risiko risiko-risiko yang ada di UMKM Saripakuan dapat diturunkan ke level yang dapat diterima sehingga mereka dapat mencapai sasaran dengan optimal. Hasil penelitian ini menunjukkan bahwa UMKM Saripakuan memiliki 14 risiko dalam UMKM Saripakuan.
The Influence of Intellectual Capital and Audit Committee on Financial Performance of Banking Companies on IDX Qintharah, Yuha Nadhirah; Bagaskara, David Nando
International Humanities and Applied Science Journal VOLUME 4, ISSUE 2, 2021
Publisher : Universitas Mercu Buana

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Abstract

The purpose of this study is to determine the influence of Intellectual Capital and the Audit Committee on the Company's performance in banks listed on the Indonesia Stock Exchange and how much influence the Intellectual Capital and the Audit Committee both partially and simultaneously have on the Company's performance in banks listed on the Indonesia Stock Exchange. The research method used in this study uses quantitative methods. Respondents in this study were banking sector companies listed on the IDX which published financial statements in a row for 3 years from 2017-2019 with a sample of 39 companies and the data collection method used Purposive Sampling, namely taking the necessary samples using the criteria specified. has been determined by the researcher. The results obtained from this study are Intellectual Capital and the Audit Committee have no effect on the Company's performance simultaneously or simultaneously and the results also show that individually the Intellectual Capital variable has no effect on the Company's Performance and the Audit Committee variable produces the same thing that there is no influence to the Company's Performance.
yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Rifan, Dinda Fali; Qintharah, Yuha Nadhirah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank