http://repository.president.ac.id/xmlui/handle/123456789/1205 2026-04-06T14:32:21Z 2026-04-06T14:32:21Z Sariningbumi, Mayang http://repository.president.ac.id/xmlui/handle/123456789/2979 2020-10-15T04:24:37Z 2014-01-01T00:00:00Z

OPERATIONAL AUDIT ON ZAKAT FUND RECEIVING DEPARTMENT OF DOMPET DHUAFA HEADQUARTER Sariningbumi, Mayang The objective of this research is to identify weaknesses occurring in the in the Zakat fund receiving activities also to formulate recommendation to overcome the weaknesses has been found. This research is focused in the assessment of the effectiveness of an activity of the subject being researched, Dompet Dhuafa Headquarter. The researcher chose Qualitative research type in order to define the actual condition of the unit being researched and compare it with the theory. Researcher will use primary data and secondary data as the tools of research. Generally, the performance of Zakat Fund Receiving Department of Dompet Dhuafa has been assessed as effective. Nevertheless, there are still some gaps to improve the effectiveness. Dompet Dhuafa still needs to emphasize its rules and regulations especially in punctualities. As well as that, Dompet Dhuafa also needs to add the number of employees, especially the amil zakat who serves the customer.

2014-01-01T00:00:00Z Suseno, Adrianti http://repository.president.ac.id/xmlui/handle/123456789/2978 2020-10-15T04:20:48Z 2014-01-01T00:00:00Z

THE PRACTICE OF CORPORATE GOVERNANCE IN ISLAMIC BANKING (a Case Study of PT Bank Syariah Mandiri) Suseno, Adrianti Islamic Bank is a kind of financial institution that refer to Quran and Hadits as its basis on making products and operating activities, in other words is a financial institution that concern on Islamic shari’a for its main business, payment traffic and money distribution. In order to be a trusted bank for its customers, Islamic bank should implement Good Corporate Governance, As an Islamic Bank; corporate governance becomes a matter that is important for PT Bank Syariah Mandiri (BSM) BSM must implement the principles of GCG in its activities. Besides the principles of GCG, BSM also has an obligation to run its business in accordance with Islamic shari’a. The purpose of this research is to observe the implementation of GCG principles in BSM. By using qualitative research, data collection, interview, and client inquiry are performed. The data obtained were analyzed and describing the implementation of GCG in BSM and the Islamic shari’a as GCG principles. The result of this study shows how GCG is implemented in BSM is in line with the laws and provisions, and how Islamic shari’a affects the implementation of GCG principles in BSM. Moreover, the result shows that the existency of Shari’a Supervisory board as one of GCG main organ does not affect the Internal Audit report of BSM. As the recommendation, BSM needs to maintain its performance on GCG implementation in order to achieve the goal of the bank, and for the bank to make a standard in SSB pick of test report, so that the function of the test itself meet the needs of IAD and CD as their recommendation.

2014-01-01T00:00:00Z AYUDIA, WANA http://repository.president.ac.id/xmlui/handle/123456789/2977 2020-10-15T04:15:42Z 2014-01-01T00:00:00Z

THE EFFECT OF COMPANY’S FINANCIAL CONDITION, SOLVENCY, AND AUDITOR’S REPUTATION AGAINST THE GOING CONCERN AUDIT OPINION (STUDIES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2010-2011) AYUDIA, WANA The purpose of this research is to find the association between the company’s financial condition measured by Altman’s Bankruptcy Prediction Model, Solvency Ratios, and Auditor’s Reputation to the provision of Going Concern Audit Opinion. This research uses 40 companies that fulfill the sample criteria. The result shows that there is significance association of company’s financial condition measured by Altman’s Bankruptcy Prediction Model against the provision of going concern audit opinion. It implies that the lower the value, the greater the possibility of the company receives the going concern opinion.

2014-01-01T00:00:00Z Veridiana http://repository.president.ac.id/xmlui/handle/123456789/2976 2020-10-15T04:10:50Z 2014-01-01T00:00:00Z

THE IMPACT OF PUBLIC OWNERSHIP, LEVERAGE AND AUDIT TENURE ON ACCOUNTING CONSERVATISM (AN EMPIRICAL STUDY ON LQ45 COMPANIES FOR PERIOD 2010-2012) Veridiana The objective of this study is to determine the influence of public ownership, leverage and audit tenure on accounting conservatism. Sample in this research is companies that consistently fall withing LQ45 Index for period 2010-2012. Number of sample is 29 companies with 87 observations. Public ownership is a measure of percentage of public ownership, while leverage is proxied by debt to asset ratio. Then, audit tenure is a measure of how long (t-6 - t) an public accounting firm performs audit services to particular companies. The accounting conservatism proxy by the difference between net income and operating cash flow divided by average total assets (ACC_CON). The results showed that public ownership, leverage and audit tenure give significant influence to accounting conservatism. Next researcher may use other proxy of accounting conservatisms or other independent variables. This research shows that 42.3% of dependent variable is explained by independent variables, the next researcher can search other independent variables that may affect accounting conservatism like growth opportunities, firm size, firm’s age, etc.

2014-01-01T00:00:00Z