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Analysis of the Influence of Accounting Liquidity on Business Combinations PT Indosat Tbk Rani Fitria; Rara Ivanka; Della Chastika; Putri Melani; Wiwik Apriani; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.269

Abstract

The purpose of this study is to compare the financial liquidity performance of PT. Indosat Tbk before and after the business combination in 2020-2023 with Hutchison 3 Indonesia. This study combines a quantitative descriptive research approach with secondary data from the Indonesia Stock Exchange. Based on the results of the analysis, it shows that there are differences in liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio between the period before the business combination in 2020-2021 and the year after the business combination. 2022-2023 which shows an increase and also a decrease where in 2020 the current ratio value was 42.35 then in 2021 it decreased to 40.13% and increased after the combination was carried out in 2022 by 52.08% but decreased again in 2023 by 45.35%. This shows that the company is still facing liquidity constraints, especially in its ability to cover all of its short-term obligations.
Literature Review : Influence Audit Forensics, Proactive Fraud Audit, Good Corporate Governance, Financial Reporting Compliance, Organizational Culture, Resource Competence Man and Whistleblowing Against Fraud Prevention Rani Fitria; Putri Melani; Wiwik Apriani; Handriyani Dwilita
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): International Journal of Economics, Commerce, and Manageme
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.456

Abstract

This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by analyzing potential risks before violations occur. Good GCG implementation increases transparency and accountability, while compliance with financial reporting helps maintain data integrity and prevents manipulation. An organizational culture that prioritizes ethics and integrity, as well as adequate HR competency, creates a strong foundation to minimize the risk of fraud. In addition, a safe and confidential whistleblowing system allows for fearless reporting of violations, thereby strengthening early detection. The combination of these factors forms a comprehensive and effective approach to preventing fraud, providing significant benefits to organizations in building stakeholder trust and maintaining the sustainability of their operations .
Maskot Desa Wisata yang Menyatukan Warisan Budaya Bandung - Karya Inovatif KUKERTA UIN SMH Banten Kelompok 29 Putri Melani; Lughoh Khofifah; Muthia Magrina; Hilda Khaerunnisa; Agus Sukirno
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): Agustus : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v1i3.401

Abstract

Bandung Village, which is rich in local traditions and culture, has launched the Dewi Sinyonya mascot as part of its tourism promotion strategy. This mascot, which is the work of KUKERTA UIN SMH Banten group 29 students, aims to connect the village's cultural heritage with the modern era. The name "Dewi Sinyonya" reflects the village's ambition to be known as a leading tourist destination, where "DEWI" means "Tourist Village" and "SINYONYA" refers to the legendary goldfish species that symbolizes good luck. This mascot wears a kiwari iket and pangsi shirt, and carries a bag woven with pandan leaves as a symbol of local craftsmanship. With its deep design and symbolism, Dewi Sinyonya not only functions as a visual icon, but also as a cultural representation that brings the heritage of Bandung Village to life. It is hoped that its presence will attract tourists to explore the beauty and richness of village culture, as well as strengthen local cultural identity in the modern era.
ANALYSIS OF CUSTOMER INTERESTS IN CHOOSING PRODUCTS SHARIA BANKING FOR FEBI STUDENTS AT UIN SMH BANTEN mukhammad fariz, Syifa; Intan Riani; Putri Melani; Henny Saraswati; Wahyu Hidayat
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 2 No 1 (2023): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v2i1.5320

Abstract

The purpose of this study is to analyze customer interest when choosing Islamic banking products among FEBI students at UIN SMH Banten. This research consists of 2 variables, one of which is Islamic banking products and customer interest. This study applies a quantitative approach through survey methods. Questionnaires were distributed to 30 FEBI students at UIN SMH Banten. After analyzing the data collected using descriptive and inferential statistical methods, this study indicates that customer interest in choosing Islamic banking products is very high. In addition, this study also reveals that there are several variables that influence customer interest in choosing Islamic banking products. These factors include trust in the Islamic banking system, service quality, suitability of products with Islamic values, and the level of benefits offered. In addition, this study also shows that when Islamic banks hold attractive programs for customers, they can influence customers' interest in choosing Islamic banking products.