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All Journal Soso-Q : Jurnal Manajemen Jurnal Ekonomi Manis : Jurnal Manajemen dan Bisnis
Muhammad Fadila Laitupa
Universitas Pattimura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PERAN AUDIT INTERNAL DALAM MENDORONG EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAERAH (STUDI EMPIRIS PADA INSPEKTORAT DI PROVINSI MALUKU) Muhammad Fadila Laitupa; Theresia Febiengry Sitanala; Dirk Berly Tehuayo
Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v9i2.1443

Abstract

AbstractThis study aims to examine the role of internal audit on the government's internalcontrol system. The population of this study were auditors and employees of the MalukuProvince Inspectorate. The sample in this study were 84 auditors and employees of theMaluku Province Inspectorate who had audited. The results of the study stated thatthere was a positive and significant influence between the role of internal audit and theeffectiveness of the internal control system in Maluku Province. This states that theinternal audit carried out by the auditors of the inspectorate spread over four districtsand cities as well as the auditors of the inspectorate of Maluku province has performedits role as a leader who is the forefront of the funnel by coordinating, carrying outcontrol functions, encouraging the creation of bureaucratic reform and goodgovernance.Keywords: Internal Audit, Government Internal Control System
THE IMPACT OF CAPITAL ADEQUACY, LIQUIDITY AND OPERATIONAL RATIO ON BANKING FINANCIAL PERFORMANCE IN INDONESIA DURING THE COVID-19 PANDEMIC (2019-2021) Muhammad Fadila Laitupa; Restia Christianty; Widya
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of Capital Adequacy, Liquidity, and Operations on the Financial Performance of Banking Listed on the Indonesia Stock Exchange (IDX) during the Covid-19 Pandemic. With the research time period, namely in 2019-2021. The ratios used in this study are the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses on Operating Income (BOPO), and Return On Assets (ROA). This research is a quantitative research with secondary data types derived from annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method used to collect samples is purposive sampling method. Based on predetermined criteria, there are 46 banks out of 47 commercial banks that meet the criteria. This study uses multiple linear regression analysis techniques. And the data is processed using the SPSS version 23 program. The results of this study indicate that capital adequacy (CAR), liquidity (FDR) and operations (BOPO) have an effect on financial performance (ROA), with a significance value of less than 0.05, namely the adequacy value capital (CAR) of 0.000, liquidity value (FDR) of 0.003 and operating value (BOPO) of 0.010.
FINANCIAL DISTRESS OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muhammad Fadila Laitupa; Hesty Indriani
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to analyze differences in levels of financial distress using the Zwimjweski method before and during Covid-19 in manufacturing companies listed on Bursa Efek Indonesia (BEI) for the 2019 and 2020 periods. This type of research is quantitative research using a purposive sampling technique which produces 133 samples. The research data collection technique uses documentation obtained from public company financial reports published on the IDX through the IDX's official website, namely www.idx.co.id. Then it was reviewed and tested using SPSS software version 25. The results of the T-Test analysis showed that there was no significant difference between the level of financial distress both before and during the Covid-19 pandemic. So it can be concluded that the average financial distress before and during the Covid-19 pandemic has a value that is not much different.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN FRAUD TRIANGLE TERHADAP TINDAKAN FRAUD ORDERAN PADA PT. GOJEK INDONESIA (STUDI EMPIRIS PADA PT. GOJEK INDONESIA CABANG AMBON) Muhammad Fadila Laitupa; Antonius Kaihatu
Manis: Jurnal Manajemen dan Bisnis Vol 5 No 1 (2021): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.5.1.37-52

Abstract

This research was conducted based on the phenomenon used, namely related to cases of order fraud conducted by drivers at PT. Gojek Indonesia Ambon Branch. This research aims to empirically test the influence of internal control, individual morality, and fraud triangle on fraud order actions at PT. Gojek Indonesia Ambon Branch. The type of research used is quantitative research using primary data in the form of the dissemination of questionnaires to gojek driver partners in Ambon City. The sample collection technique in this study used purposive sampling by using several criteria in determining the sample. The results of this study show that: (1) Internal Control negatively affects fraud order actions, as evidenced by multiple regression analysis with the value tcalculate = -2,831 which is greater than ttable 2,001 and the significance value is less than the level of significant (0.006 < 0.05). (2) Individual morality has no influence on the Act of Fraud Orderan. This can be proven through multiple regertion analysis with tcalculate = -0.309 which is smaller than table t 2.001 and significance value greater than the level of significant (0.759 > 0.05). (3) Fraud Triangle has no influence on The Act of Fraud Orderan. This can be proven through multiple regression analysis with tcalculate = 0.603 which is greater than table t 2.001 and significance value greater than the level of significant (0.549 > 0.05).
Co-Authors Antonius Kaihatu Dirk Berly Tehuayo Hesty Indriani Restia Christianty Sitanala, Theresia Febiengry Widya