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All Journal Jurnal Ekonomi Jurnal Kompetitif JOURNAL OF APPLIED BUSINESS ADMINISTRATION
Melia Frastuti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGHASILAN, TUNJANGAN SERTIFIKASI DAN MASA KERJA DOSEN TERHADAP KEINGINAN MENABUNG TABUNGAN HAJI DI KOTA PALEMBANG Melia Frastuti
JURNAL KOMPETITIF Vol 6, No 2: Edisi Juli-Desember 2017
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v6i2.457

Abstract

            Doing the pilgrimage is a human obligation to Allah the almighty for people who can travel to Baitullah. People with limited funds and many other needs that must be met must rise and collect money before doing the pilgrimage.            But there is an easy way to get around the pilgrimage payments that are of great value. Hajj savings is the answer. Opening hajj savings can make the payment of pilgrimage by way of setting aside some money for the preparation f doing the pilgrimage.              The portion number is also a queue number for the departure of the Hajj which is listed on the first deposit of the cost of Hajj.            Data analysis used to test the hypothesis using multiple linear regression analysis. Data collected by distributing questionnaires at three private universities in Palembang. Researcher disseminates specially to lecturers who already have cetification allowance.            The result of the research concludes that income, certification allowance and the working period of lecturer have an effect to the desire to save hajj savings in Palembang. Keywords: income, cetification allowance, employment and saving
PENGARUH KUALITAS KOMITE AUDIT DAN OBJEKTIVITAS AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUDULENT FINANCIAL REPORTING PADA BPD SELURUH INDONESIA Melia Frastuti; M. Rasuli; Kamaliah Kamaliah
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.93 KB) | DOI: 10.31258/je.23.3.p.1-10

Abstract

Masalah penyimpangan laporan keuangan tidak hanya menjadi masalah aturandan standar operasional prosedur saja, tetapi juga komitmen dan atensikaryawan bank dalam mencegah potensi terjadinya risiko dari fraud. Laporankeuangan merupakan bagian dari proses pelaporan keuangan dan akhir dariproses akuntansi yang berperan penting bagi pengukuran dan penilaian kinerjaperusahan yang menunjukkan pertanggungjawaban manajemen atas penggunaansumberdaya yang memerlukan informasi yang berkualitas dan bebas darirekayasa. Bebarapa kasus yang terjadi pada industri perbankan nasionalmenunjukkan penyimpangan dalam pelaporan keuangan yang disebabkanlemahnya lingkungan pengendalian audit internal departemen pada perusahaan,dan tanggung jawab komite audit masih dipertanyakan, sehingga menyebabkanrendahnya kualitas pelaporan keuangan.Analisis data yang digunakan untuk menguji hipotesis menggunakan analisisMultiple Linear Regression. Pengumpulan data dengan pendistribusian kuesionerpada 26 Bank Pembangunan Daerah yang tersebar di seluruh Indonesia. Penelitimenyebarkan 185 kuesioner kepada komite audit dan audit internal, kuesioneryang tidak kembali sebanyak 101 kuesioner dan sebanyak 84 kuesioner yangdapat digunakan dalam pengolahan data. Hasil penelitian diperoleh kesimpulanbahwa kualitas komite audit dan objektifitas audit internal berpengaruh terhadappencegahan fraudulent financial reporting pada BPD seluruh Indonesia.
PERBANDINGAN PENGARUH KINERJA MANAJEMEN MUTU, MANAJEMEN PEMASARAN DAN AUDIT INTERNAL TERHADAP AKREDITASI PELAYANAN RUMAH SAKIT SWASTA DI PALEMBANG DAN PEKANBARU Melia Frastuti; Muhni Pamuji; Dwi Riana
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 2 (2018): Journal of Applied Business Administration - September 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.579 KB) | DOI: 10.30871/jaba.v2i2.1125

Abstract

Knowledge of hospital quality programs in Indonesia has many beneficial effects for patients and service providers. Improved quality has made perceptions about hospital services better in the patient's view, which in turn has resulted in increasing the use of hospital servi ces so that the income received by hospitals is increasing. Hospital Accreditation in Indonesia is carried out to assess hospital compliance with accreditation standards. Hospital accreditation that has been implemented since 1995 in Indonesia, so far uses accreditation standards based on what year the standard began to be used for assessment, so far there has never been a National Accreditation of Hospitals in Indonesia, while the accreditation status currently has national and international accreditation status. The National Hospital Accreditation Standards that are valid in 2018 include: patient safety goals, patient-focused goals, hospital management standards, and implementation of national programs, as well as integration of health education in hospital services. This study was aimed at investigating the effect of quality management, marketing management and internal auditing on private hospital service accreditation, taking a sample of 26 accredited private hospitals in Palembang and Pekanbaru by the Hospital Accreditation Commission (HAC). Data analysis was used to test hypotheses using Multiple Linear Regression analysis and Paired-Sample T-Test. The results of this study concluded that accreditation of private hospital services in Palembang and Pekanbaru was good, but the level of compliance from the management of private hospitals in Pekanbaru was higher, because of the 26 hospitals 61.5% were accredited while out of 28 private hospitals in Palembang only 50% accredited by HAC.
PERANAN KOMISARIS DAN DIREKSI BANK SYARIAH DALAM PENGELOLAAN DANA ZAKAT DAN ISR (ISLAMIC SOCIAL RESPONSIBILITY) DI INDONESIA Melia Frastuti; Dimas Pratama Putra; Erfan Effendi
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 2 (2019): Journal of Applied Business Administration - September 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.652 KB) | DOI: 10.30871/jaba.v3i2.1497

Abstract

Abstract Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented. Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR
Co-Authors Dimas Pratama Putra Dwi Riana Erfan Effendi Kamaliah Kamaliah M. Rasuli Muhni Pamuji, Muhni