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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) International Journal of Social and Management Studies (IJOSMAS) ProBisnis : Jurnal Manajemen Journal of Islamic and Law Studies (JILS)
Giantoro Pamungkas
Universitas Siber Asia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 Giantoro Pamungkas; Pustika Ayuning Puri; Deri Yanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5149

Abstract

The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.
Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi Pustika Ayuning Puri; Giantoro Pamungkas; Siti Nurhasanah; Alfan Farikhi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5150

Abstract

At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.
Co-Authors Alfan Farikhi Deri Yanto Faridatul Fauziah Muchammad Fauzan Muchlis Murdhaningsih Pustika Ayuning Puri Siti Nurhasanah Suhroji Adha