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Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari Doni Reynaldi; Badriyatul Huda; Armansyah M. Sarusu
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.

PERUBAHAN PREMIUM INCOME DAN INVESTMENT RESULTS PT. AXA MANDIRI SYARIAH DAN IMPLIKASINYA TERHADAP TABARRU FUND RESERVE Wilda Waladiah Ibnu Suja’i; Badriyatul Huda
Finansha: Journal of Sharia Financial Management Vol 1, No 1 (2020): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fsfm.v1i1.10053

AbstractThis paper is motivated by a phenomenon shows that the Premium Income and Investment Results at PT. AXA Mandiri Syariah experiences fluctuations, both of which have a direct impact on the condition of the Tabarru Fund Reserve. Therefore, this article aims to analyze the effect of official income and investment hail on tabarru fund reserves both partially and simultaneously. This article also uses descriptive methods and quantitative approaches, namely to describe the results of the research, the data of which are presented in numerical form. The data in this article is secondary data taken from the financial statements of PT. AXA Mandiri Syariah and supported by literature study and documentation, which are processed statistically and quantitatively. The results of this study concluded that Premium Income has a significant effect on the Tabarru Fund Reserve by 100%. Then, the investment return also has a significant effect on the Tabarru Fund Reserve by 88.4%. Finally, both simultaneously have a significant effect on the Tabarru Fund Reserve by 100%. The implication of this research is that insurance companies need to increase Premium Income and Investment Results because both have a significant effect on increasing the Tabarru Fund Reserve. Keywords: Premium Income, Investment Result, Tabarru Fund Reserve, Islamic Insurance AbstrakTulisan ini dilatarbelakangi fenomena yang menunjukan bahwa Premium Income dan Investment Results pada PT. AXA Mandiri Syariah mengalami fluktuasi yang mana keduanya berdampak langsung kepada kondisi Tabarru Fund Reserve. Oleh karena itu, artikel ini bertujuan untuk menganalisis pengaruh pendapatan presmi tersebut dan hail investasi terhadap cadangan dana tabarru baik secara parsial dan simultan. Artikel ini juga menggunakan metode deskriptif dan pendekatan kuantitatif, yakni untuk mendeskripsikan hasil penelitian yang datanya disajikan dalam bentuk numerik. Data pada artikel ini merupakan data sekunder yang diambil dari laporan keuangan PT. AXA Mandiri Syariah dan didukung dengan studi kepustakaan dan dokumentasi, yang diolah scara statistik dan kuantitatif. Hasil penelitian ini menyimpulkan bahwa Premium Income berpengaruh signifikan terhadap Tabarru Fund Reserve sebesar 100%. Lalu, hasil investasi juga berpengaruh signifikan terhadap Tabarru Fund Reserve sebesar 88,4%. Terakhir, secara simultan keduanya juga berpengaruh signifikan terhadap Tabarru Fund Reserve sebesar 100%. Implikasi dari penelitian ini adalah perusahaan asuransi perlu meningkatkan Premium Income dan Investment Results, karena keduanya berpengaruh signifikan untuk meningkatkan Tabarru Fund Reserve Kata kunci: Premium Income, Investment Result, Tabarru Fund Reserve, Islamic Insurance

Pengaruh Jumlah Taksiran Dan Uang Pinjaman Terhadap Laba Bersih Pada Rahn Di PT BPRS Harum Hikmahnugraha Garut Anisa Rosdiana; Badriyatul Huda; Buchori Muslim
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 1, No 2 (2021): Juli (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

ABSTRAKBerdasarkan Hasil Penelitian diawal Bahwa yang menelatar belakangi penelitian ini adalah fluktuatifnya Jumlah taksiran dan uang pinjaman di PT BPRS Harum Hikmahnugraha dan tidak menentunya harga emas dipasaran dan sering terjadi kesalahan dalam menaksir barang jaminan khususnya emas. Penelitian ini Bertujuan untuk mengetahui begaimana pengaruh Jumlah taksiran terhadap laba bersih , mengetahui pengaruh uang pinjaman terhadap laba bersih di PT BPRS Harum Hikmahnugraha. Objek Penelitian pada laporan ini adalah untuk mengukur Laba bersih di PT BPRS Harum Hikmahnugraha, adapun jenis penelitiannya adalah kuantitatif asosiatif, jenis datanya adalah data primer, dan menggunakan teknik pengumpulan data berupa dokumentasi dan studi pustaka.Sedangkan teknik pengambilan sampelnya adalah non probability sampling , dengan populasi seluruh laporan keuangan triwulan BPRS Harum Hikmahnugraha periode 2016-2020. Hasil penelitian ini menunjukan Bahwa tidak terdapat pengaruh antara jumlah taksiran terhadap laba bersih di BPRS Harum Hikmahnugraha dengan hasil uji t dimana nilai Thitung <Ttabel (1.352 < 2,109), terdapat pengaruh yang signifikan antara Uang pinjaman terhadap laba bersih di BPRS Harum Hikmahnugraha dari hasil Uji t dimana Thitung > Ttabel (2,401 > 1,987), dan secara simultan terdapat pengaruh yang signifikan antara Jumlah taksiran dan uang pinjaman terhadap laba bersih di PT BPRS Harum Hikahnugraha dengan hasil Uji f dimana nilai Fhitung > Ftabel (2,843 > 2,052 ).ABSTRACKBased on the results of the study at the beginning that the background of this research is the fluctuations in the amount of estimates and loan money at PT BPRS Harum Hikmahnugraha and uncertain gold prices in the market and frequent errors in estimating collateral items, especially gold. This study aims to determine how the influence of the estimated amount of net income, determine the effect of loan money on net income in PT BPRS Harum Hikmahnugraha. The object of research in this report is to measure net income at PT BPRS Harum Hikmahnugraha, while the type of research is associative quantitative, the type of data is primary data, and uses data collection techniques in the form of documentation and literature studies. While the sampling technique is non probability sampling, with population of all BPRS Harum Hikmahnugraha quarterly financial statements for the 2016-2020 period. The results of this study indicate that there is no leverage between the estimated amount of net income in the BPRS Harum Hikmahnugraha with the results of t test where the value of t account < t table (1,352 <2,109), there is a significant influence between the loan money to the net profit at Harum Hikmahnugraha from the Test Results t where t account>t table (2.401> 1.987), and simultaneously there is a significant influence between the amount of estimated and borrowed money on net income in PT BPRS Harum Hikahnugraha with Test results f where the value of Fcount> Ftable (2.843> 2.052).

Pengaruh Earning Per Share Dan Bi-7 Day Reverse Repo Rate Terhadap Harga Saham PT Bank Tabungan Negara (Persero) Tbk Periode 2016-2020 Sovi Siti Sri Mulyani; Jujun Jamaludin; Badriyatul Huda
Jurnal Dimamu Vol. 1 No. 1 (2021)
Publisher : Ma'soem University

This study aims to find out how the effect of EPS on the stock price at PT BTN (Persero) Tbk, knowing how the influence of BI7DRR on the stock price at PT BTN (Persero) Tbk, and knowing how the influence of EPS and BI7DRR on the stock price at PT BTN (Persero). Tbk. The objects of research in this report are EPS, BI7DRR, and the share price of PT BTN (Persero) Tbk. The type of research is quantitative associative, the type of data is secondary data and uses data collection techniques in the form of documentation and literature study. While the sampling technique is purposive sampling, with a population of all financial statements of PT BTN (Persero) Tbk and BI7DRR with a sample of quarterly data for the financial statements of PT BTN (Persero), Tbk and BI7DRR for the 2016-2020 period. The results showed that there was a positive influence between EPS on stock prices at PT BTN (Persero), Tbk with the results of the tcount > ttable (1.7450 > 1.734) with a coefficient of determination of 0.1415, and there was no influence between BI7DRR on the price. Shares in PT BTN, Tbk with the results of the t-test < ttable (0.0880 < 1.734) with a coefficient of determination of 0.0077, and simultaneously there is no effect between EPS and BI7DRR on the stock price at PT BTN, Tbk with the results of the f-test < ftable (1.5202 < 3.59) with a coefficient of determination of 0.1519.

Pengaruh Audit Internal dan Kompetensi Account Officer terhadap Efektivitas Manajemen Risiko Pembiayaan di BRI Syariah Cabang Suniaraja Gina Sahara; Widya Sari; Badriyatul Huda
Jurnal Dimamu Vol. 1 No. 1 (2021)
Publisher : Ma'soem University

Based on observations, the background of this research is the increase in NPF at the BRI Syariah Bank Suniaraja Branch in the last five years. This study aims to determine how the influence of Internal Audit on the Effectiveness of Financing Risk Management at BRI Syariah Bank, to find out how the influence of Account Officer Competence on the Effectiveness of Financing Risk Management at BRI Syariah Bank, and to find out how the influence of Internal Audit and Account Officer Competence on the Effectiveness of Financing Risk Management. Simultaneously. The object of research in this report is to measure the internal audit and account officer at Bank BRI Syariah. The type of research is quantitative associative with primary data type and uses data collection techniques in the form of observation, literature study interviews and questionnaires. While the sampling technique is to use a saturated sample. The population is all account officers and internal audit employees, totaling 36 employees. The results showed that there was no direct influence between internal audit on the effectiveness of financing risk management with t test results tcount < ttabel (1,160 < 1,693), there was an influence between internal audit on account officer competence and t test results tcount < ttabel (3,076 > 1,693 There is an effect of account officer competence on the effectiveness of financing risk management with the results of the t test where tcount > ttabel (2,649 > 1,693 ), and simultaneously there is an influence between internal audit and account officer competence on the effectiveness of financing risk management with the results of the F test where Fcount > Ftabel (3.405 > 3.28).

Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari Doni Reynaldi; Badriyatul Huda; Armansyah M. Sarusu
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3693

This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.

Analisis Tingkat Kesehatan Bank Menggunakan Metode RBBR di Bank Tabungan Negara Syariah Dadang Dimyati; Mega Julia Puji Rahayu R; Badriyatul Huda; Uus Ahmad Husaeni
Jurnal Dimamu Vol. 2 No. 1 (2022)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v2i1.661

This study aims to find out the health level of PT Panin Dubai Syariah Bank for the period 2017-2021 using the RGEC method. The valuation factors used are Risk Profile, Good Corporate Governance, Earning and Capital factors. The object of this research is the financial statements of research used is quantitative with a descriptive approach. The type of data used in this study is secondary data. The results showed that the health level of PT Panin Dubai Syariah Bank based on Risk Profile factors gets a healthy predicate, Good Corporate Governance gets a healthy predicate, Earning gets a unhealthy predicate and Capital gets a very healthy predicate.

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