http://localhost:8080//handle/123456789/120 LP - International Published Articles 2026-05-01T08:13:43Z http://localhost:8080//handle/123456789/577 Analysis of the Internal Control System on the Revenue Cycle of Lending at Rural Bank Laurensius, Ferry; Muda, Iskandar This research aim to determine whether internal control system of Rural Banks "X" is aligned with the elements of the COSO internal control structure. Data was collected by means interviewing and observing. The analysis was carried out by comparing the results of interviews and observations over the credit distribution income cycle to internal control framework according to COSO and the Otoritas Jasa Keuangan (OJK) Framework. Results of this study indicate that the internal control structure framework and OJK Framework has been implemented in the most of procedure of lending. This article proposes to identify lending risks periodically to ensure that controls are in place to address the identified risks. 2022-07-22T00:00:00Z http://localhost:8080//handle/123456789/575 The Effect of Intellectual Capital and Financial Performance on Firm Value with Return on Investment as a Modeling Variable in the Mining Industry Rangkuti, Maryam Monika; Bukit, Rina; Daulay, Murni This study aims to analyze the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 29 mining companies listed on the IDX. Data analysis techniques used in this study are Multiple Regression analysis and Moderating Regression Analysis with the help of the EViews program. The results of the study simultaneously showed a significant influence between intellectual capital profitability, leverage, firm size and firm growth on firm value. Partial testing shows that intellectual capital and firm growth does not affect firm value while profitability and leverage have a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value. Return on investment has no significant effect in mediating the relationship between intellectual capital and firm value. 2020-01-01T00:00:00Z http://localhost:8080//handle/123456789/574 Operational Risk Control with Basel II in Indonesian Banking Simamora, Rudianto; Laurensius, Ferry; Muda, Iskandar We examine howthe importance of operational risk control in a bank is an important feature of management practices in the modern money market. Serious operational risks include damage to internal control and corporate governance, which can result in financial losses through fraud, misconduct, and failure of performance of an institution. The design of this study uses a literature review approach on operational risk control with Basel II. The methodology is carried out with a concise review of some previous research, so that it can be concluded in a concise and detailed manner without conducting data testing. The results of the literature review show that the Basel Committee on Banking Supervision has proposed three cutting-edge approaches in dealing with operational risks, namely basic indicator approach, standardized approach, and advanced measurement approach.The improvement of operational risk control in banks is regulated in the Framework of Basel II, a new capital adequacy regulation proposed by the Basel Committee on Banking Supervision. (BCBS). Basel II will apply to internationally active banks and to all banks and investment firms in Indonsia through the transposition of the new Directive into national regulations. By implementing this Basel II approach, banks will be able to reduce operational risks, which will help them in a better intermediation process.The Framework of Basel II has been adopted by Bank Indonesia through regulation No. 5/8/PBI/2003 concerning the Application of Risk Management for Commercial Banks so that Indonesian banks can operate more carefully and their implementation is adjusted to the objectives, business policies, size and complexity of business and the bank's capabilities in terms of finance, supporting infrastructure and human resources. With this provision, the bank is expected to be able to carry out all its activities in an integrated manner in an accurate and comprehensive risk management system. 2022-06-15T00:00:00Z http://localhost:8080//handle/123456789/570 The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior Komalasari, Sanda Patrisia; Febrianto, Rahmat; Yurniwati; Odang, Nilam Kemala Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to investigate the effect of organizational ethical culture through personal values and moral philosophy on auditor actions and acceptance for dysfunctional behaviour and effect of personal auditor value on his moral philosophy. By using structural equation modeling technique from survey result 52 auditor resulted that auditor which tend to have moral philosophy of idealism and not relativism is auditor having personal value of conservatism and self-enhancement. While auditor who tend to relativism is auditor who have a personal value of openness to change. Auditor who have a moral philosophy of relativism will tend to accept dysfunctional behavior, while the idealism auditor will tend to reject such behavior. Organizational ethical culture and personal value of self-enhancement are found have an effect on the auditors acceptance for dysfunctional behavior. Only an ethical culture is an ethical environment that affects auditor dysfunctional action. The personal value of conservatism through the moral philosophy of idealism founded have an effect on auditor acceptance for dysfunctional behavior, but not for organizatonal ethical culture through personal value and moral philosophy. 2019-10-25T00:00:00Z