Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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.
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