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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY
Agus Tony Poputra
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : ACCOUNTABILITY

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PENGARUH JUMLAH PENDUDUK MUSLIM, PEMBIAYAAN, DAN BAGI HASIL TERHADAP JUMLAH NOMINAL TABUNGAN NASABAH PADA BANK SYARIAH DI INDONESIA Amdar, Sudarmin; Ilat, Ventje; Poputra, Agus Tony
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14439.5.2.2016.249-259

Abstract

Banking world to be part of a country's economic success. More and more financial institutions that exist in a country, the better the economic turnaround that is therein. The reason the economy was good for people who have more funds can save their money to the bank. While people who need funds to start a business or to add funds to enlarge the business can borrow directly in the bank nearest to the given requirements. The purpose of this study was to determine the Impact of the Muslim population, financing, and for the results of the nominal amount of savings in Islamic Banking in Indonesia. Data collection method used is through surveys and data analysis. Techniques to test the hypothesis by using multiple linear regression analysis processed SPSS version 21. Location research done that is through internet websites and annual financial statements on Islamic Banking in Indonesia, which consists of: PT Bank BRI Syariah, Bank Syariah Bukopin, Bank Syariah Mandiri, Bank Panin Syariah, PT Bank  Muamalat Indonesia during the year 2009-2013. Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings
STUDI KOMPARATIF PEMBOBOTAN KRITERIA AUDIT KINERJA AUDITOR BADAN PEMERIKSA KEUANGAN DENGAN PEMBOBOTAN MENGGUNAKAN METODE ANALYTICAL HIERARCY PROCESS (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN TALAUD) Lawitan, Iwan Bin; Karamoy, Herman; Poputra, Agus Tony
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14435.5.2.2016.191-206

Abstract

This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution’s Auditor (BPK). Research conducted on Supervisory Apparatus Capability Model Government (APIP) at the Office of Inspectorate of Talaud Regency. This research is a descriptive qualitative-quantitative approach.Method of data collection with interviews, documentation and questionnaire. The results showed that in weighting of performance audit criteria, BPK’s auditor still use direct weighting and judgment, and there is a difference of percentage between performance audit criteria of BPK auditor and using AHP method. Keywords : Weighting, Performance Audit Criteria, AHP
ANALISIS KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN KINERJA PT BANK MANDIRI (PERSERO) TBK Sumanti, Elvis Ronald; Poputra, Agus Tony
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4937.3.1.2014.14-22

Abstract

ABSTRAK Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011. Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio ABSTACT This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios. Keywords: Good Corporate Governance, CAMEL, capital adequacy ratio, loan to productive asset ratio, nonperforming loan ratio, return on asset, return on equity, operational cost to operational revenua ratio, loan to deposit ratio
ANALISIS LAPORAN KEUANGAN PT. SMARTFREN TELECOM TBK PRA DAN PASCA AKUISISI Kaparang, Stevani Fransy Gillis; Poputra, Agus Tony
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2348.2.1.2013.104-111

Abstract

The rapid development of telecomunications industry has changed people’s views of the services communications. This is challenge for telecommunication providers so they must perform a variety ways that makes their company still exist in this industry. One way to do is by restructuring through acquisitions.This research aims is to analyzing the financial performance of PT. Smartfren Telecom Tbk pre and post acquisition. Data used in this research is secondary data that the company’s financial statement in 2010-2011. Method of analysis used in is financial ratio analysis such as liquidity ratio, leverage ratio, asset management ratio, and profitability ratio.The research find that financial performance of PT. Smartfren Telecom Tbk shows the positive impact that can be seen from:  ( i )  level of liquidity and profitability has improved to the post acquisition,  ( ii )  level of leverage has improved because until 2011 experienced a significant decline,  ( iii )  level of assets management is not good because it has decreased in 2011. Thus it can be concluded that the decision to carry out the acquisition demonstrate a positive impact for the company.
Co-Authors Amdar, Sudarmin Anmar Rombe, Anmar David Paul Elia Saerang Elvis Ronald Sumanti Faradila A. Salim Herman Karamoy Lawitan, Iwan Bin Lusiana Iin Puspitasari, Lusiana Iin Meily Betsy Kalalo, Meily Betsy Pelealu, Iwan Sintike Mentari Modo, Sintike Mentari Stevani Fransy Gillis Kaparang Ventje Ilat