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PENERAPAN METODE CREDITRISK+ DALAM PENGUKURAN RISIKO KREDIT KENDARAAN BERMOTOR (KASUS PADA PT X) Meilani, Any
Jurnal Organisasi dan Manajemen Vol 6 No 2 (2010)
Publisher : LPPM Universitas Terbuka

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Abstract

Identify and measure credit risk by using a method in accordance with the characteristics of finance companies is one of a prudent first step in minimizing potential losses. Potential losses can be seen from the Non Performing Loan (NPL) and recovery rate of the company. Credit risk measurement remains important as preventive and anticipatory measures for a finance company in managing the potential consumer default in fulfilling their obligations. By using 36 months of credit risk in motor vehicles (2006-2008) which includes the number of units of motor vehicles, the amount of exposure, collectability and recovery rate can be calculated expected Loss, unexpected loss and economic capital. Results showed that both the expected Loss and unexpected loss from year to year increase. Also with the economic capital increases annually. However, if the economic value associated with authorized capital owned by PT "X" each year, it can be concluded that the capital is still sufficient to cover possible losses caused by credit default unexpected losses. Testing the model using back testing and Likelihood Ratio, indicates that during the observation period the number of adverse events "X" with the level of losses that exceed the value of the vehicle financing credit VaR is still below the threshold amount of loss that can be tolerated. In other words the risk measurement method using a motor vehicle financing CreditRisk+ is acceptable and accurate enough to measure the risk of motor vehicle financing PT "X".
PERSEPSI SANTRI TERHADAP BANK SYARIAH MEILANI, ANY
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.997 KB) | DOI: 10.15548/jebi.v2i2.108

Abstract

The theme of the article is "economy based on the principles of Islam". The purpose of this research is to identify the santri perception toward syaria bank and to analyze the perception of santri between pesantren one with other pesantren. The location of the research was conducted in three locations, namely Darunnajah Pesantren, Pesantren Daar El-Qolam and Pesantren Darul Amanah. The sample of the research is santri of 120 people, taken by simple random sampling from each pesantren counted 40 people by using questioner. The questionnaire contains the profiles and perceptions of santri towards sharia banks. To analyze the santri's perception level in general and to compare the santri perception level between pesantren one with other pesantren using Factor Analysis with Lisrel 8,54. The results showed that: 1) The level of perception of santri against Islamic banks is proportionally equal. The level of perception is almost owned by students (47.5%), perceptions good and very good (44.1%), and less (8.3%). This shows that students in pesantren have a good perception about syariah bank; 2). The perception of santri towards Islamic banks in three different levels of pesantren. The highest levels of students' perceptions are the Darunnajah Pesantren, the Daar El-Qolam Pesantren, and the Darul Amanah Pesantren. For the future, sharia banks should conduct socialization to pesantren because pesantren is a big potential for the development efforts of sharia banks in Indonesia.
EMPLOYEE UPBJJ-UT PERCEPTIONS OF THE ROLE AUDITOR INTERNAL AUDIT Meilani, Any; Widiastuti, Yeni
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Differences in employee perceptions of the role of internal auditors can not be avoided. It is natural to happen because the perception is influenced by many factors. In performing its duties, the auditor can act as a supervisor, consultant and catalyst. The research objective was to obtain a Auditor Internal Audit (SPI) auditor's role in conducting the audit.  The  population in  this  study  were  employees Unit  Distance Learning Courses Open  University (UPBJJ-UT) throughout Indonesia. Samples were taken by simple random sampling 234 employees. Data collected by distributing questionnaires directly or indirectly to employees. The data were analyzed using descriptive statistical analysis and comparative analysis. The results showed that: (1) The role of the Auditor SPI as a consultant rank 1 (mean = 3.15). This suggests that employees UPBJJ-UT requires internal auditors not only focused on the discovery of fraud, but also act as an internal consultant; (2) The role of the auditor SPI as supervisors (mean = 3.10) was ranked second, meaning that the role of the auditor run the SPI still adhered to the old paradigm, advice and recommendations provided only short-term; (3) The role of the auditor SPI as a catalyst (mean = 3.06) was ranked third, meaning that this role is the role played by the auditor at least SPI. In applying this role fully takes time and a lo ng process, because the auditor's role as a catalyst SPI is dependent upon the quality of the auditor and the support and commitment of the leadership of the UT.  Keywords: perception, auditors, supervisor, consultants, catalyst