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All Journal Khatulistiwa Aktiva: Journal Of Accountancy and Management
Yulia Yulia
IAIN Pontianak
Religion Economics, Econometrics & Finance Social Sciences

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MENGELOLA KEUANGAN BAGI WIRAUSAHA PEMULA Yulia Yulia
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.236 KB) | DOI: 10.24260/khatulistiwa.v4i1.226

Abstract

An effective financial strategy includes the management and supervision of financial records, planning, and management of budget in order to achieve the goal of maximizing benefit for capital owners. The effectiveness of financial management will greatly be determined by the objectives of businesses owned by the entrepreneurial novices in their strategic plan document. If a business goal is to build a vast business scale, increase market share and the number of consumers, the financial strategy by setting a high profit margin, only using its own capital, and reproducing fixed assets may not be suitable. To support the business objectives, it will be more appropriately to set a profit margin that is not too large so that prices are pretty competitive. Debt is used because of limited capital, and fixed asset through rent is employed rather that self-owned in order to minimize working capital needed. The effective financial management can make use of the balance sheet, income statements and cash flow statements. The balance sheet or also known as a statement of net worth, is the form of the report that explains the value of all assets and the value of all the obligations that we have and the amount of capital itself (liability). From the balance sheet, we can see the value added to the capital.Meanwhile, the income statement is a report that shows performance of profit accumulation in a certain period of time. The value of the profit is obtained from the reduction of the amount of revenue generated by required fees
Pengukuran Risiko Operasional dengan Pendekatan BIA dan SA Pada PT. Bank Muamalat Nur Atiqah; Yulia Yulia; Lina Afiyana
AKTIVA: Journal Of Accountancy and Management Vol 1 No 1 (2023): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v1i1.1042

Abstract

Tujuan Penelitian: Mengukur (1) tingkat risiko operasional dengan pendekatan Basic Indicator Approach (BIA) pada PT. Bank Muamalat Indonesia periode 2018-2022; (2) tingkat risiko operasional dengan pendekatan Standardized Approach (SA) pada PT. Bank Muamalat Indonesia periode 2018-2022. Metodologi: Pendekatan penelitian yang digunakan adalah kuantitatif-deskriptif. Sedangkan, untuk menganalisis datanya peneliti menggunakan laporan keuangan yang dianalisis dengan menggunakan BIA (Basic Indicator Approach) dan SA (Standardized Approach). Sumber data yang digunakan dalam penelitian adalah data sekunder yaitu laporan keuangan triwulan PT.Bank Muamalat Indonesia. Temuan Penelitian: Berdasarkan hasil riset dapat ditarik kesimpulan bahwa: (1) pada pendekatan Basic Indicator Approach (BIA) menujukkan bahwa tingkat risiko operasional PT. Bank Muamalat berada di level 1 yaitu di antara 1%-20% yang artinya risiko operasional hampir tidak mungkin terjadi; (2) pada pendekatan Standardized Approach (SA) menunjukkan bahwa tingkat risiko operasional Bank Muamalat berada di level 2 yaitu di antara 21%-40% yang artinya risiko operasional kemungkinan kecil terjadinya.
Co-Authors Lina Afiyana Nur Atiqah