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"In this research we test market efficiency in Indonesia Stock Exchange (IDX) by examining whether stock price changes is independent of past changes or not, and examining do profitability, liquiditiy, debt, and market value infortion of the firms have influence on stock returns, hence these information can be used to estimate the future stock returns. We use stock price and return as dependent variable, and financial ratios as independent variables. We have applied Ljung-Box Q-Test and regression to analyze the data, and collected the data of companies from the Indonesia Stock Exchange from the year 1994 to 2005. The sample size consists of 77 companies from all sector companies of LQ 45 Index. Ljung-Box Q-Test result has shown that the significant amount of lag are 16, therefore there is autocorrelation between current price and previous price, and we conclude that market is not efficient in weak-form. Meanwhile, regression results have shown that profitability information (ROA) has negative significant effect on stock returns, while ROE has positive significant influence on stock returns. As one of market value information, dividend has positive significant influence on stock returns. However, sales to asset (SALASS), all debt information (TLTE, LTLTE, and TLTA), liquidity information (current ratio), and price to earning ratio (PER), have insignificant effect on stock returns."

"ABSTRAKPKP2B Generasi III merupakan suatu bentuk kerjasama antara Pemerintah dan kontraktor pertambangan batubara yang bertujuan untuk membuat suatu keterikatan hukum dimana kontraktor memiliki tugaspokok dalam usaha peningkatan produksi batu bara dan pemenuhan kebutuhan batubara baik untuk kepentingan dalam negeri maupun ekspor. "

"Aktivitas pembiayaan merupakan salah satu aktivitas yang dilakukan oleh bank syariah Dalam laporan magang ini akan dinilai kesesuaian syariah dari praktik pembiayaan perumahan dengan akad istishna pada Bank Syariah Y dengan membandingkannya dengan Fatwa DSN MUI no 06 DSN MUI IV 2000 tentang Istishna dan Fatwa DSN MUI No 22 DSN MUI III 2002 tentang Istishna Paralel Laporan Magang ini memperlihatkan bahwa secara garis besar praktik pembiayaan istishna pada Bank Syariah Y sudah sesuai dengan fatwa DSN MUI tetapi masih yang masih perlu diperbaiki dan disesuaikan dengan fatwa DSN MUI Perlakuan akuntansi dilihat berdasarkan PSAK 104 dan PAPSI 2013 Analisis dari praktik akuntansi kontrak istishna pada bank Syariah Y sudah sesuai dengan PSAK 104 dan PAPSI 2013 Pada tahun 2014 ini Bank Syariah Y resmi menggunakan metode anuitas dalam pengakuan pendapatannya.

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Financing activity is one of the activities undertaken by the Bank Syariah This internship report evaluate the compliance of housing financing practice under the istisna contract by comparing the paractict with Fatwa of DSN MUI No 06 DSN MUI IV 2000 about Istishna and Fatwa of DSN MUI No 22 DSN MUI III 2002 about Istishna Parallel The result showes that the financing practices of istisna on Islamic Bank Y comply with Fatwa of DSN MUI There are some things that still need to be improved and adapted to the Fatwa of DSN MUI For the accounting treatment will been seen by PSAK 104 and PAPSI 2013 The result showes that accounting practices of contract istisna are in comply with PSAK 104 and PAPSI 2013 In 2014 Bank Syariah Y using the annuity method for revenue recognition."

"Perkembangan bisnis Bank XX yang tumbuh dengan cepat ditengah persaingan yang sangat ketat serta pengelolaan yang kompleks menuntut sistem yang efektif dan efisien agar Bank dapat dikelola secara sehat dan aman. Untuk membangun kapabilitas manajemen risiko di seluruh jajaran dan proses bisnis perusahaan, konsep the three line of defence harus dapat diaplikasikan dengan baik. Penelitian bertujuan menganalisis praktek penerapan konsep the three line of defence dan mengetahui kesesuaian implementasinya dengan best practice IIA pada 32 Unit Kerja Operasional dalam satu wilayah Bank XX pada tahun 2013. Terkait dengan first line of defence sebanyak 60% UKO Bank XX belum mampu memitigasi risiko secara efektif terlihat dari banyaknya temuan audit tidak sesuai dengan Risk Control Self Assesment (RCSA) sehingga tingkat dan jenis risiko tidak terprofile dengan baik dengan kata lain risk owner belum menyadari risikonya dengan baik. Second line of defense telah terdapat struktur dan alat untuk memprofile risiko secara menyeluruh namun masih belum digunakan secara optimal oleh first line untuk membantu mengelola risikonya. Dalam hal pelaksanaan manajemen risiko menjadi validator. Proses RBIA telah melalui empat tahapan proses yaitu perencanaan audit tahunan, pelaksanaan audit individu, pelaporan dan quality assurance.Pada tahapan proses audit tahunan, audit intern menggunakan data dan profil risiko dari hasil audit sebelumnya. Audit intern menggunakan data dan profil risiko dari Divisi Manajemen Risiko seperti IRU, MI dan FMR hanya sebatas sebagai data tambahan pada pelaksanaan audit. Jenis produk, layanan dan proses di Bank XX sangat beragam yang meliputi layanan mikro banking hingga layanan prioritas banking menyebabkan obyek audit sangat banyak dan ditambah dengan pengisian RCSA yang tidak akurat menyebabkan pelaksanaan RBAI dan proses manajemen risiko belum optimal.

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The development of the Bank's business is growing rapidly XX amid fierce competition and the management of complex systems requires an effective and efficient for the Bank to be managed in a healthy and safe. To build capability across a broad array of risk management and enterprise business processes, the concept of the three line of defense should be applied properly. The study aims to analyze the practical application of the concept of the three line of defense and knowing conformity with best practice implementation IIA Operational Work on Unit 32 in the area of ??XX Bank in 2013. Related to the first line of defense as much as 60% UKO XX Bank has not been able to mitigate risk effectively seen from the audit findings are not in accordance with the risk Control Self Assessment (RCSA) so that the level and types of risk are not well being profile other words risk owner is not aware of the risks properly. Second line of defense has been there the structure and tools for overall but still not used optimally by the first line to help manage risk. In terms of the implementation of risk management into the validator. RBIA process has gone through four stages of the process, namely the annual audit planning, execution of individual audits, reporting and quality assurance. On stages of the annual audit process, internal audit and risk profile using data from the results of previous audits. Internal audit and risk profile using data from the Risk Management Division as IRU, MI and FMR merely as additional data for the audit. Types of products, services and processes in highly diverse XX Bank which includes micro banking services to priority banking services lead audit object very much and coupled with inaccurate charging RCSA cause RBAI implementation and risk management process is not optimal.

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