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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Ventje Ilat
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Evaluasi Penerapan Sistem Pengendalian Manajemen Pada PT. Pegadaian (Persero) Cabang Manado Utara Fhelya Kundimang; Ventje Ilat; Victorina Z Tirayoh
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 1 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Sistem pengendalian manajemen diperlukan untuk mengendalikan strategi dalam perusahaan agar berlangsung sesuai dengan rencana dan tujuan yang telah ditetapkan secara efektif. Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pengendalian manajemen pada PT. Pegadaian (Persero) Cabang Manado Utara. Jenis penelitian yang digunakan yaitu deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Berdasarkan hasil penelitian yang dilakukan menunjukan bahwa adanya satu proses yaitu pelaksanaan yang belum sesuai, sedangkan untuk struktur organisasi, pendelegasian wewenang dan pusat pertanggungjawaban yang telah mencakup seluruh fungsi dalam struktur organisasi, serta proses pengendalian yang dijalankan mulai dari perencanaan strategi, penyusunan anggaran, dan evaluasi kerja menunjukan telah sesuai  dalam proses dengan sistem pengendalian manajemen.
ANALISIS EKSISTENSI PERAN APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DENGAN PARADIGMA SEBAGAI KONSULTAN (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO) Novianty Trisye Sabaru; Ventje Ilat; Heince Ruddi Nicky Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43360

Abstract

The demands for an effective APIP role have changed since the presence of PP no. 12 of 2017 which expands the scope of APIP's role to provide confidence and consultancy. The change in the role of APIP makes APIP's function not only give confidence but also carry out consulting activities to help management provide professional input and consideration regarding the risks faced by the organization. The purpose of this study is to analyze the role of APIP after the paradigm shift as a Consultant in the Inspectorate of Kepl District. Siau Tagulandang Biaro, as well as analyzing the impact of APIP's role as a consultant contributed negatively in terms of weakening APIP's role as an Internal Auditor or contributing positively to providing consulting or mentoring services to OPD in carrying out tupoksi. The results of the research show that APIP's role as a consultant improves the quality of APIP as an internal government audit. As well as strengthening apip's role as a provider of confidence and consultation in local government supervision matters. The role of APIP also contributes positively to both the Inspectorate and Obrik. Where the new role helps Obrik through the current approach, namely problem prevention (preventive) instead of looking for problems. The obstacles faced by the Inspectorate related to the existence of the treatment of the role as a Consultant are limited human resources and budgets.
PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, RETURN ON ASSET, DAN CAPITAL ADEQUACY RATIO TERHADAP PREDIKSI POTENSI FINANCIAL DISTRESS (STUDI EMPIRIS PADA BANK BUMN DI INDONESIA PERIODE 2014-2021) Regina Agriany Suhartanto; Ventje Ilat; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43675

Abstract

This study aims to determine the effect of Non-Performing Loans, Loan to Deposit Ratios, Return On Assets, and Capital Adequacy Ratios on the Prediction of Potential Financial Distress in State-Owned Banks in Indonesia for the 2014-2021 Period partially or simultaneously. The data in this study are 32 data, namely 8 years of time series data and 4 state-owned banks. The data analysis used in this research is multiple regressions. The results of the study show that (1) Non-Performing Loans (NPL) have an effect on the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (2) Loan to Deposit Ratio (LDR) has no effect on the prediction of potential financial distress at state-owned banks in Indonesia for the period 2014-2021. (3) Return on Assets (ROA) has an effect on the prediction of potential financial distress at state-owned banks in Indonesia for the 2014-2021 periods. (4) Capital Adequacy Ratio (CAR) affects the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (5) Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) simultaneously affect the prediction of potential financial distress in BUMN Banks in Indonesia for the period 2014-2021 with a value of the coefficient of determination is 97.68%. As for the ability of other variables in explaining the prediction of potential financial distress of 2.32% which is thought to be the market ratio variable, the efficiency ratio (BOPO), and corporate banking investment.
The Effect of Dividend Policy and Market to Book Value of Equity on Firm Value in Energy Sector Companies Listed on Indonesia Stock Exchange Indriany Elisabeth Bataha; Ventje Ilat; Meily Yoke Betsy Kalalo
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2465

Abstract

This study aims to determine the effect of dividend policy and market to book value of equity on the value of energy sector companies listed on Indonesia Stock Exchange for the 2017–2021 period. This study uses quantitative method with purposive sampling as method of selecting samples and 30 companies were selected as samples. The   analytical   method   used   is   a multiple linear regression. The results of this study indicate that partially dividend policy has a significant positive effect on firm value and market to book value of equity has a significant negative effect on firm value.
Co-Authors Fhelya Kundimang Heince Ruddi Nicky Wokas Indriany Elisabeth Bataha Meily Yoke Betsy Kalalo Novi Swandari Budiarso Novianty Trisye Sabaru Regina Agriany Suhartanto Victorina Z Tirayoh