JURNAL MANAJEMEN

PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Perkebunan Afdeling 1, Desa Kampung Baru, Desa Janji Kecamatan Bilah Barat Kabupaten Labuhanbatu)

2023-08-15T16:20:45+07:00

This research was conducted in Afdeling 1 Plantation Village, Kampung Baru Village, Promise Village, which is located in West Bilah District, Labuhanbatu Regency, North Sumatra. The population and sample in this study were 44 people, each of which was 11 officers from Afdeling 1 Village, 14 people from Kampung Baru Village, and 19 people from Janji Village. This study uses primary data obtained by using a questionnaire. While the data analysis method used in this study is the multiple linear regression analysis method which was carried out with the help of SPSS 25 software. The results in this study found that the competence of the apparatus and internal control had a significant positive effect on the accountability of village fund management. Meanwhile, community participation, the use of information technology and the commitment of village government organizations and transparency did not have a significant influence on the accountability of village fund management.

PENGENDALIAN INTERNAL DAN UPAYA MENGELOLA RISIKO PERUSAHAAN

2023-08-15T16:20:45+07:00

Sebagai upaya untuk mencapai tujuan perusahaan, manajemen perlu menerapkan sistem pengendalian internal untuk mengurangi risiko sebagai akibat ketidakpastian karena perubahan lingkungan internal maupun eksternal. Dengan sistem pengendalian internal yang baik, manajemen dapat menyesuaikan diri dengan perubahan lingkungan kompetitif yang terjadi terus menerus sebagai akibat dari pergeseran prioritas pelanggan, kondisi persaingan antar kompetitor dan perubahan karena pertumbuhan dimasa yang akan datang. Untuk melaksanakan pengendalian internal dalam rangka meminimalkan risiko, auditor internal akan mengaplikasikan pengendalian internal seperti otorisasi, pembatasan akses fisik, supervisi, pemeriksaan kesesuaian, pemisahan tanggung jawab, membuat struktur organisasi yang menggambarkan tanggung jawab, membuat dokumen bernomor urut dan keamanan Informasi dan Teknologi. Dalam rangka mengelola risiko, manajemen harus menerapkan sistem pengendalian internal yang cukup. Auditor internal hadir dan berperan untuk menilai risiko dan merancang sistem pengendalian internal yang dibutuhkan oleh perusahaan. Setelah sistem pengendalian internal dirancang, maka selanjutnya auditor harus meninjau kecukupan dan efektivitas pengendalian yang sedang berjalan dan secara berkala mendiskusikannya dengan manajemen.

PENGARUH LOAN TO DEPOSIT RATIO (LDR), NON PERFOMING LOAN (NPL), TOTAL ASSET TURNOVER (TATO), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022

2023-08-15T16:21:37+07:00

This study aims to examine and analyze the effect of loan to deposit ratio (LDR), non-performing loans (NPL), total asset turnover (TATO) and capital adequacy ratio (CAR) on return on assets (ROA) in banking companies listed on the stock exchange. Indonesian Securities Period 2017-2022. This type of research is a causal quantitative research and sampling technique through purposive sampling method and research data obtained 48 banks as a population and as many as 13 banks listed on the Indonesia Stock Exchange (IDX) as a sample. The data used is secondary data. The results with the t test concluded that Loan to Deposit Ratio (LDR) partially has a significant positive effect on Return on Assets (ROA), Non Performing Loans (NPL) has a significant negative effect on Return on Assets (ROA), Total Asset Turnover (TATO) has a positive effect not significant to Return on Assets (ROA), Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Assets (ROA). The results with the F test simultaneously Loan To Deposit Ratio (LDR), Non Performing Loans (NPL), Total Asset Turnover (TATO), and Capital Adequacy Ratio (CAR) have a positive and significant effect on Return On Assets (ROA).