http://repository.president.ac.id/xmlui/handle/123456789/1886 Mon, 06 Apr 2026 21:14:38 GMT 2026-04-06T21:14:38Z http://repository.president.ac.id/xmlui/handle/123456789/2692 ANALYSIS ON FINANCIAL PERFORMANCES OF PT. BANK MUAMALAT INDONESIA BEFORE AND AFTER GLOBAL RECESSION (2006-2008 AND 2009-2011) Bastian, Achmad Sharia banking sector has given a competition to the conventional one in the banking and finance sector. But, the recent global financial crisis has shaken the financial markets in general and the banking industry around the world, including indonesia. Both banking sector got striked by the global recession. Bank Muamalat Indonesia, as the first sharia bank in Indonesia and the first purely sharia bank in Indonesia, is expected to survive and getting better over the years. Through this research, it has been tried to compare and analyze the financial performances of Bank Muamalat Indonesia, mainly on 5 indicators. Those are Capital Adequacy Ratio, Return On Asset, Return On Equity, Financing to Deposit Ratio, and NonPerforming Financing (nett). This research concludes that there are no significant changes on 4 ratios (CAR, ROE, FDR and NPF nett). On the other hand, there is a significant changes on ROA ratio. It is expected that BMI should improve its performance in the future to stay in competition. Tue, 01 Jan 2013 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/2692 2013-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/1948 IMPLEMENTATION OF INTERNAL CONTROL (COSO FRAME WORK) ON INVENTORY MANAGEMENT (CASE STUDY IN PT. MITRA MAKMUR GEMILANG, A MANUFACTURING COMPANY) Mahendra, Eugenius Trias The purpose of this study is to determine and assess the extent of internal control functions in managing inventories for achieving efficiency and effectiveness of the company. The method used to obtain the information required in the preparation of this skripsi is the research literature and field research. The results obtained by conducting internal audits based on the COSO framework, namely the discovery of the problems that interfere with activities of the company. The resulting conclusions and recommendations is that the management of raw material inventories have performed quite well although there are some drawbacks. Here the company should immediately seek a variety of strategies to improve some of these weaknesses in order to manage the activities in inventory of raw material can be run better. Tue, 01 Jan 2013 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/1948 2013-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/1947 THE EVALUATION OF INTERNAL CONTROL OVER SALES AND COLLECTION CYCLE ( CASE STUDY IN PT.XYZ) Mulyati, Sri This research intends to observe and to examine the internal control over sales and collection cycle in PT.XYZ as well to analyze, to assess and to identify potential weaknesses in the sales and collection cycle and the internal control related to those cycle of the company using COSO’s Internal Control – Integrated Framework. Moreover, it provides specific recommendation based on the framework to overcome the discovered potential weaknesses. The method of analysis used in this research is by assessing the current sales and collection cycle implemented in the company, along with the internal controls applied within the cycles. Subsequently, the potential weaknesess will be identified which then generates the specific recommendations. This research is using interview and observation to the field in collecting the primary data to know the underlying idea and critical condition that occurred in the company’s circumstances towards the implementation of internal control. Secondary data is obtained from literature review and documentation. The current sales and collection cycle of PT.XYZ are still comprised with potential weaknesses such as the maintaining of control over time through proper credit authorization, segregation of duties, supervision and adequate documentation.Hence, as the company business keeps growing. It is important to focus more its sales and collection cycle system as well as the internal control in order to achieve the most effective and efficient methods in operating the business. Tue, 01 Jan 2013 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/1947 2013-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/1946 THE EFFECT OF PROFITABILITY RATIO, SOLVABILITY RATIO, COMPANY SIZE AND AUDIT OPINION TO AUDIT DELAY ON LQ 45 COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FROM 2009 - 2011 Sutanto, Advart Financial report provides information about statements of financial position, performance and cash flow. This financial statement needs to be issued in timely manner in order to make it useful for the users in creating decision. Examination of financial statements by independent auditor takes quite a long time. Timeliness of financial report submission may be affected by audit reporting period. There are many factors that affect audit delay, but this research will focusing on whether there is a significant influence from profitability ratio, solvability ratio, company size and audit firm size to audit delay. Data which is used in this research is secondary data. The data is generated from prospectus and company’s annual financial statements which has been audited and taken from Pusat Referensi Pasar Modal (Capital Market Reference Center) in Indonesia Stock Exchange. The research population is LQ 45 companies listed in Indonesia Stock Exchange. The time period taken in this research is 2009,2010 and 2011. Sampling is done by using purposive sampling. Data processing is done with assistance of SPSS 20.0 and hypothesis testing is done by using multiple regression linear model with significance level 5%. Research has some results showing that there is one independent variable affect audit delay significantly, which is: (1) company size with positive correlation. Meanwhile, the other three independent variables do not affect audit delay significantly, those three are: profitability ratio, solvability ratio and audit opinion. Multiple regression analysis shows the formula of the model: Audit Delay = 56.102 + 2.065 X1 + 23.226 X2 + 8.153 X3 + 9.185 X4 + e, where x1 = profitability ratio, x2 = solvability ratio, x3 = company size, x4 = audit opinion. The coefficient determinant (R Square) is 12%. To generate a better result, the next research is suggested to increase the number of sample, extend the period of time and add more independent variables. Tue, 01 Jan 2013 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/1946 2013-01-01T00:00:00Z