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Implementasi Standar Operasional Prosedur (SOP) Proses Penanganan Kredit Macet Pada PT Bank Pembangunan Daerah Jawa Timur Tbk Kantor Cabang Utama Surabaya
Get PDFThis study aims to identify the triggering factors for the emergence of bad loans or non-performing loans (NPL), as well as to analyze the way of handling bad loans at Bank Jatim Surabaya Main Branch Office. The research method used is a qualitative descriptive method, which involves the process of handling data from the results of observations and interviews in a systematic manner. Bad loans at Bank Jatim Surabaya Main Branch Office are caused by bank and debtor internal factors, such as the lack of vigilance and caution by officers in analyzing debtors. The results of the study show that the handling of bad loans is carried out through the application of credit terms which regulate part of arrears in installments with conditions determined by the Bank
Desain Interface Kemasan untuk Produk UMKM
Get PDFDesain interface pada kemasan kebab, dimana sebelumnya kemasan hanya hanya menggunakan kemasan yang ada di pasaran serta ditambah dengan stiker logo produk. Dalam hal ini sebagai bentuk pengabdian masyarakat Universitas Hayam Wuruk Perbanas, merancang interface pada desain kemasan produk kebab Gyubab. Desain yang di tampilkan sesuai dengan produk Gyubab berupa kebab dengan gabungan kuliner jepang, sehingga desain yang di tampilkan tidak jauh dari ikon jepang dan visual dari kebab dengan gaya ilustrasi. Melalui desain kemasan yang baru di harapkan mampu memberikan ciri khas pada merek Gyubab
Prosedur Verifikasi Surat Kuasa Untuk Pencairan Dana Oleh Pihak Ketiga Di Bank Jatim Cabang Utama Surabaya
Get PDFA Power of Attorney is a letter stating that someone gives their power of attorney or mandate to another person. The purpose of this study is to find an overview of the power of attorney verification procedures for disbursing funds by third parties at Bank Jatim. This type of research is qualitative descriptive research. This research was conducted in July 2023. This research used secondary data from key informant interviews, namely staff from Bank Jatim with the position of teller supervisor and customers who had used a power of attorney. The researcher collected data using the interview method by focusing on the procedure, the required conditions, and the elements that must be included in the power of attorney. Researchers made observations and documented the use of power of attorney. To collect data to be more accurate. Based on the research results, it was found that the procedure for using a power of attorney is required to bring the necessary files and the most important thing, namely being able to make video calls to verify the validity of the data. Steps to verify data using video calls is an attempt by Bank Jatim to maintain the security of customer data.
Keywords: Bank, Service, Power of Attorney
Penerapkan Sistem Informasi Akuntansi Berbasis Software Akuntansi Kledo Pada UMKM Sekar Karya Surabaya
Get PDFFinancial statements are financial records of an entity that describe the performance of MSMEs in an accounting period. The data obtained in the preparation of financial reports is data from observations, interviews, documentation, and literature on Sekar Karya SMEs. The data shows that financial recording is still done manually. Based on this, this study aims to implement an accounting information system in preparing financial reports for UMKM Sekar Karya Surabaya for the period April to June 2023. This research was conducted using a qualitative descriptive method with the results obtained, namely the accounting information system in preparing financial reports that have been integrated with the Kledo application, which can easily complete business management and save time on automation. Accounting data will be accurate and bookkeeping is precise.
Keywords: UMKM Sekar Karya Surabaya, Accounting Information Systems, Reports Financ
Pengaruh Struktur Modal, Likuiditas, Struktur Kepemilikan, dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Indeks LQ45 di Bursa Efek Indonesia Periode 2017-2022
Get PDFThis study aims to examine and analyze the effect of capital structure, liquidity, ownership structure and company size on stock prices of LQ45 Index companies on the Indonesia Stock Exchange for the 2017-2022 period. The independent variables in this study are capital structure (DER), liquidity (Cash ratio), ownership structure (KI and KM) and company size (SIZE). The population of this study is non-banking and financial sector companies that are consistently listed on the LQ45 Index for the 2017-2022 period. The research sampling technique used purposive sampling, the number of samples was 10 companies. The analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the ownership structure measured by Institutional Ownership (IC) has a significant positive effect on stock prices, Managerial Ownership (KM) has a significant negative effect on stock prices and company size is measured using (SIZE) which has a significant effect on stock prices. Capital structure, liquidity, ownership structure, and company size simultaneously influence stock prices. In an effort to increase the value of the company which is reflected through the stock price, management must try to attract other institutions to own the company's shares, thus the company will be monitored by other institutions in order to continuously increase the company's profitability. The high managerial ownership which is not matched by management's performance as the owner of the company to earn profits, causes low investor interest which causes stock prices to decline. The share price has increased due to the increasing size of the company, so the company must be able to increase its assets and make optimal use of them to attract capital market investors
Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Manggarsari di Surabaya
Get PDFThis study aims to determine the effect of tax understanding, taxpayers awareness, tax sanctions, and tax socialization on taxpayer compliance. The population in this study are taxpayers who are MSME actors who are members of the Manggarsari MSME community in Tambaksari sub-district. The sampling technique used purposive sampling of 52 samples. The research instrument used a questionnaire with a likert scale to measure respondents opinions. The data in this study used primary data which was processed using multiple linier regression analysis techniques. Based on the results of the t statistical test (t test) shows that understanding of taxes has a t value of 2.387 and a significant value of 0,021 < 0,05 it can be concluded that the variable understanding of taxes has an effect on taxpayer compliance. Taxpayer awareness has a t value of 5.000 and a significant value of 0,001 < 0,05 so it can be concluded that the variable of taxpayer awareness effects taxpayer compliance. Tax sanctions have a t value 5.278 and a significant value of 0,000 < 0,05 so it can be concluded that the variable tax sanctionts affects taxpayer awareness. Tax socialization has a t value of 0.474 and a significant value of 0,459 ≥ 0.05 it can be concluded that the tax socialization variable has no effect on taxpayer compliance.
Keywords: Understanding, Awareness, Sanctions, Socialization, Complianc
Analisa Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Tahun (2018 - 2021)
Get PDFFraud is a deliberate action by one or more individuals to hide the truth to the detriment of others. Fraud is an ongoing problem in the world of organizations that cannot be eliminated but can be prevented by carrying out detection measures. This research aims to analyze how the Hexagon fraud perspective developed by Vousinas influences the tendency for financial statement fraud to occur. This research uses multiple regression analysis with research samples from the Property and Real Estate services sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Financial statement fraud in this study was measured using the F - Score. The results of this research show that rationalization, which is proxied by the company's total accrual ratio, has a negative effect on financial statement fraud. Thus, companies and investors are expected to be more alert to the potential for financial fraud when there are significant changes to financial statement fraud because management could manipulate financial reports. pressure which is proxied by financial targets and measured by ROA, Opportunity which is proxied by ineffective supervision, Capability which is proxied by change of directors, Arrogance which is proxied by CEO duality, and Collusion which is proxied by audit fees do not have a significant effect on the possibility of financial statements
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sector Food And Beverage Periode Tahun 2018-2022
Get PDFThis research, entitled Profitability, leverage, company size and investment decisions on company value in the food and beverage industry sub-sector for the 2018-2022 period, aims to test and analyze the role of the Profitability Ratio as an intervening variable in mediating the influence of the Leverage Ratio on company value. The sample in this study was 44 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Sampling used a purposive sampling technique, namely based on the completeness of the annual financial report (annual report) from each period studied and the conditions determined by the researcher. To test the hypothesis, use multiple linear regression analysis with the SPSS version 16 program application. Based on the results of data analysis, it shows that (H1) Profitability has an effect on company value, (H2) Leverage has an effect on company value, (H3) Company size does not has an effect on company value, (H4) Investment decisions have no effect on company value.
Keywords: Company value, profitability, leverage, company size, and investment decisions
Pengaruh Tekanan Anggaran Waktu, Locus of Control, Stres Kerja, dan Kinerja Auditor Terhadap Perilaku Disfungsional Auditor
Get PDFDysfunctional audit behavior is any action taken by an auditor in implementing an audit program that can reduce or reduce audit quality directly or indirectly. This research refers to attribution theory. The method used in this research is data collection. This research aims to find out what factors can influence the dysfunctional behavior of auditors at KAP Surabaya. Based on the results of research conducted, auditors' dysfunctional behavior can be influenced by time budget pressure and work stress, which is in accordance with the Professional Standards for Public Accountants (SPAP). Audits carried out by auditors are said to be quality if they meet auditing standards (SA) 200 Auditing Standards require auditors to obtain reasonable assurance whether a financial report is free from material misstatement whether due to fraud or error
Analisis Sistem Keuangan Kepolisian Studi Pada Satuan Kerja Polres XYZ
Get PDFThis research evaluates the financial and fund management system of XYZ police station with a focus on its impact on police performance. The aim of the research was to find a holistic solution to the financial management problems in XYZ police, with efforts to improve efficiency, reduce the risk of money smuggling, and strengthen transparency. The case study at Polres XYZ was chosen for its unique characteristics, expected to provide a solution that can be widely applied across Indonesia. The research on the financial information system at Polres XYZ work unit evaluated financial management, the impact of financial problems on police performance in the XYZ region, actions to improve the effectiveness and efficiency of financial management at Polres XYZ, and the implementation of the solutions found. To ensure data validity, researchers used observation, interview, and documentation techniques. The results showed that HR competence did not significantly affect the quality of the financial statements of the North Sumatra Regional Police. Attention to other aspects is needed to improve the quality of financial reports, with improving HR competencies remaining important in the long term.This research makes an important contribution to understanding the factors that affect the quality of financial reports in government agencies, especially in the field of security and order such as the police, and can be the basis for improving the quality of financial reports in other government agencies