Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This study aims to evaluate the effect of reproductive health education on pregnant women's knowledge about normal delivery. The research design used was qualitative with a literature study approach. Data were collected…
through the analysis of relevant literature on reproductive health education and pregnant women's knowledge of normal labor. The results of the analysis showed that the reproductive health education intervention significantly improved pregnant women's understanding of the labor process, including knowledge of the stages of labor, signs of labor, pain management, and postpartum care. Comparisons between the control and experimental groups also confirmed that the reproductive health education program was effective in improving the overall knowledge of pregnant women. These findings suggest that reproductive health education is an important strategy for optimally preparing pregnant women for childbirth. The implications of this study are the need for more structured and focused integration of reproductive health education in prenatal care, as well as the need for further research to understand the factors that influence the implementation and outcomes of reproductive health education programs.
Abstract:This study examines the complex consequences of industrial area development on both the national and regional economies of Indonesia, with a specific focus on the interaction between these two domains. This research employs…
oys a comprehensive case study methodology to examine the policies crucial for ensuring sustainable economic growth in the aftermath of the pandemic. Industrial expansion's direct and indirect effects on job creation, economic diversification, technological advancement, and resource distribution are all examined in this analysis. Considering the varying degrees of development and infrastructure across Indonesia's regions, the study also identifies the distinct impacts of economic disparities across these areas. The results emphasize the need for tailored policy interventions that consider regional discrepancies and foster fair economic growth post-pandemic. Contributing to the economic recovery of the nation, the study finds sectors of the Indonesian economy with potential for expansion in the post-pandemic period. Employing the shift-share analysis and qualitative descriptive method, help determine if any changes have occurred in the configuration of the economic system during the post-pandemic period. The findings indicate that each of the five provinces, namely Bali, Riau Islands, Banten, East Borneo, and Yogyakarta, possesses distinct competitive advantages that are unique to their respective regions. However, none of the industries in these five areas possesses a significant degree of expertise in any particular industry. The research also emphasizes the lack of dedicated business activities focused on a specific industry.
Abstract:Membaca adalah modal dasar untuk memperoleh kapabilitas belajar dalam berbagai bidang. Dengan membaca seseorang akan mampu membuka cakrawala dunia, dan memiliki pengetahuan yang luas tentang berbagai ilmu pengetahuan. Oleh…
eh sebab itu, maka wajar jika orang tua merasa khawatir ketika anaknya mengalami kesulitan dalam membaca. Karena membaca merupakan kemampuan dasar yang sangat penting untuk dimiliki setiap orang, selain kemampuan menulis dan berhitung. Membaca, menulis dan berhitung adalah tiga aspek yang tidak bisa dipisahkan. Karena ketiga nya merupakan hal dasar yang harus dimiliki oleh seseorang bahkan dari semenjak usia dini, sebagai jembatan penghubung untuk mencapai ilmu lain yang lebih tinggi. Hasil penelitian menunjukkan sebagai berikut: 1. Perencanaan Implementasi Bimbingan Belajar Membaca Di MIS. Hidayatul Mubtadi’in 2. Pengorganisasian Langkah-langkah implementasi program bimbingan membaca pada peserta didik disleksia di MIS. Hidayatul Mubtadi’in 3. Pelaksanaan kegiatan Implementasi Bimbingan Belajar Membaca Di MIS. Hidayatul Mubtadi’in. 4 Pengawasan dilakukan selama proses kegiatan berlangsung yaitu pengontrolan yang secara intens dan 5. evaluasi dilakukan setiap hari setelah selesai kegiatan, juga dilakukan rapat bulanan untuk membahas semua masalah yang ada di dalam pelaksanaan yang ada.
Abstract:Hasil penelitian ini memperoleh temuan: 1)Aktivitas pariwisata yang ada dikelurahan malino ada dua yaitu wisata alam yang terdiri dari 4 destinasi yaitu agama, sejarah, alam dan buatan dan wisata belanja yang meliputi belanja…
belanja sayuran, makanan dan minuman, buah-buahan. 2)Dampak yang ditimbulkan aktivitas pariwisata perilaku keagamaan masyarakat di kelurahan Malino terbagi dua: dampak positif dan dampak negatif. Dampak positif diantaranya a)Kesempatan para tokoh agama dan masyarakat mendakwahkan Islam ke pariwisatawan yang datang ke Malino. b)Meningkatkan penghasilan ekonomi masyarakat. Adapun dampak negatif yang ditimbulkan: a)Maraknya wisatawan yang datang tanpa memahami aspek-aspek keagamaan dan peribadatan yang ada di Malino. b)Berkembangnya paham-paham keagamaan yang bertentangan dengan akidah Islam. c)Bergesernya nilai-nilai Islam ke nilai-nilai materialistik akibat perkembangan ekonomi yang lebih pesat daripada pendidikan keagamaan. d)Masuknya nilai-nilai yang bertentangan dengan syariat Islam misalnya cara berpakaian dan cara berperilaku. Dengan demikian Tokoh Agama membentuk kesadaran dan tindakan umat terkait dampak positif dan negatif dari aktivitas pariwisata. Selain itu memahami dan mengelola dampak-dampak negatif tersebut agar aktivitas pariwisata dapat dilakukan secara berkelanjutan tanpa mengorbankan nilai-nilai keagamaan dan budaya Kelurahan Malino.
Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:Disparitas yang tinggi pada harga saham Perusahaan Food and Beverage yang menunjukan adanya ketidakpastian dan resiko yang tinggi sehingga membuka potensi kerugian yang akan dihadapi investor. Fluktuasi harga saham tentunya…
nya tidak luput dari faktor yang terjadi secara global serta faktor internal entitas usaha. Faktor internal atau kerap kali disebut dengan faktor fundamental ialah faktor yang menyangkut kapasitas entitas usaha dalam mengelola sumber daya yang tersedia Penelitian ini bertujuan untuk menguji pengaruh return on asset, debt to equity ratio, current ratio terhadap harga saham melalui ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data dari masing-masing laporan keuangan perusahaan yang dijadikan bahan analisis statistic guna mengetahui hubungan variabel secara terstruktur mengenai return on asset, debt to equity ratio, current ratio, ukuran perusahaan dan harga saham. Populasi penelitian ini sebesar 30 perusahaan Food and Beverage yang terdaftar di BEI 2020-2024 dengan menggunakan pemilihan sampel purposive sampling sehingga didapati 18 perusahaan selama 5 tahun dengan total 90 observasi. Pengujian pada penelitian ini menggunakan SEM PLS atau structured equation model partial linear square yang dijalankan menggunakan software statistika SMART-PLS 4. Hasil penelitian menunjukan bahwa return on asset, debt to equity ratio, current ratio dan ukuran perusahaan terbukti memberikan pengaruh positif terhadap harga saham. Pengujian moderasi menunjukan bahwa ukuran perusahaan mampu memperkuat pengaruh yang diberikan return on asset, debt to equity ratio terhadap harga saham. Sedangkan pengaruh current ratio terhadap harga saham tidak mampu dimoderasi oleh ukuran perusahaan.
Abstract:Dalam perspektif Islam, transaksi jual beli termasuk dalam ranah fiqih muamalah niaga yang perkembangannya semakin pesat seiring dengan kemajuan teknologi dan digitalisasi perdagangan. Islam menetapkan prinsip-prinsip syariah…
ariah yang bersifat mengikat bagi para pihak yang bertransaksi, baik penjual maupun pembeli, guna mewujudkan keadilan, transparansi, dan keberkahan dalam aktivitas ekonomi. Penelitian ini bertujuan untuk menganalisis elemen-elemen pokok serta persyaratan standar akad salam pada transaksi jual beli pre-order yang dilaksanakan melalui platform toko online, serta kesesuaiannya dengan ketentuan dalam Pernyataan Standar Akuntansi Keuangan Syariah (PSAK Syariah) 103. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, di mana data diperoleh melalui wawancara mendalam dan observasi terhadap pedagang serta konsumen sebagai informan utama. Hasil penelitian menunjukkan bahwa sebagian besar penjual telah memahami rukun dan syarat jual beli pre-order berdasarkan prinsip syariah. Praktik akad salam pada transaksi tersebut pada umumnya diterapkan dalam bentuk sistem pre-order. Namun demikian, pemahaman dan penerapan PSAK Syariah 103 masih belum dilakukan secara optimal, terutama terkait pencatatan dan pengakuan akuntansinya. Temuan ini diharapkan dapat memberikan kontribusi bagi pelaku usaha, akademisi, regulator, serta masyarakat dalam mendorong pengembangan praktik perdagangan berbasis syariah yang berkelanjutan dan sesuai standar akuntansi syariah.
Abstract:Penelitian ini bertujuan untuk menganalisis pengharuh fitur menu rekomendasi makanan terhadap tingkat kepuasan pelanggan pada layanan Go-Food di aplikasi Go-Jek. Perkembangan teknologi digital telah mendorong perusahaan…
untuk menciptakan inovasi layanan yang lebih personal dan efisien. Salah satu fitur yang berkembang dalam layanan aplikasi pesan antar makanan adalah fitur menu rekomendasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pengguna aktif Go-Jek. Data dianalisis menggunakan Teknik regresi linier sederhana untuk menguji hubungan antara variable fitur rekomendasi makanan dan kepuasan pelanggan. Kemudahan penggunaan, relevansi pilihan makanan, serta tingkat personalisasi menjadi faktor utama yang memengaruhi pengalaman pengguna secara keseluruhan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan strategi layanan digital yang berorientasi pada kepuasan pelanggan serta menjadi referensi dalam pengembangan fitur serupa pada platform layanan digital lainnya.