Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tujuan laporan magang ini adalah untuk mengevaluasi proses bisnis pengadaan barang di PT CDR dan mengevaluasi pembuatan dan pengujian desain dari Risk Control Matrix yang dilakukan KAP Drake Indonesia (nama disamarkan) dalam proyek yang disebut Business Process Improvement terhadap aktivitas Pengadaan Barang di PT CDR. Proyek Business Process Improvement ini dimulai dari analisis atas praktik saat ini, identifikasi dan penilaian risiko, hingga rekomendasi untuk aktivitas pengadaan barang. Proses pengadaan barang PT CDR dinilai masih sangat berpotensi memungkinkan timbulnya risiko dan berdampak pada kerugian finansial perusahaan. Untuk mengatasi risiko-risiko tersebut, dilakukan penataan proses pengadaan barang yang dikerjakan melalui analisis risiko yang terdiri dari 2 tahapan, yaitu pembuatan desain dan pengujian Risk Control Matrix. Hasil evaluasi menunjukkan bahwa praktik perbaikan proses bisnis yang dilakukan KAP Drake Indonesia sudah dijalankan sesuai dengan tujuan kontrol internal untuk meningkatkan efektivitas operasi perusahaan. Namun, terdapat beberapa fitur pada Risk Control Matrix yang perlu ditambahkan, salah satunya komponen pengukuran level risiko dalam rangka melihat potensi risiko yang berpengaruh pada aktivitas pengadaan barang di PT CDR.

---

The objective of this internship report is to evaluate the procurement process of PT CDR and evaluate the design and testing process of the Risk Control Matrix performed by Drake Indonesia – Accounting Firm (name is disguised) through a project called Business Process Improvement on the procurement activity of PT CDR. The Business Process Improvement project is started from the analysis of current practice, risk identification and risk assessment, to the recommendation for the procurement activity. The current practice is considered having the likelihood to affect other risk to be occured and may affect to the company’s financial loss. To address those risks, the restructuring process on the procurement activities is done by making risk analysis that consist of 2 steps, the design process and testing process of Risk Control Matrix. The evaluation result shows that the practice performed by Drake Indonesia, the business process improvement, is aligned with the internal control objective, to increase the effectiveness of operation in PT CDR. However, there are some features in the Risk Control Matrix that need to be added, one of which is risk level measurement component, in order to capture the potential risks that affect the procurement activity in PT CDR.

"

"

Penelitian ini bertujuan untuk meneliti pengaruh antara financial literacy dan risky credit behavior dengan mediasi financial self-efficacy dan moderasi financial stress. Pengambilan data dilakukan dengan metode purposive sampling menggunakan survei online kepada mahasiswa yang pernah menggunakan metode pembayaran paylater. Sebanyak 120 responden terkumpul yang kemudian diolah dan dianalisis menggunakan metode regresi dengan menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa financial literacy signifikan berpengaruh negatif terhadap risky credit behavior mahasiswa. Selanjutnya, subjective financial literacy memiliki efek negatif yang lebih besar daripada objective financial literacy terhadap risky credit behavior. Penelitian ini juga menemukan bahwa efek moderasi dari financial stress berhasil mempengaruhi hubungan antara subjective financial literacy dan risky credit behavior namun peranan efek moderasi terhadap objective financial literacy belum terlihat signifikansinya. Selanjutnya, financial self-efficacy signifikan memediasi secara parsial hubungan antara subjective financial literacy dan risky credit behavior namun tidak memediasi hubungan pada objective financial literacy.

 

---

This study aims to analyze the effect of financial literacy on risky credit behavior with financial self-efficacy as an mediating variables and financial stress as an moderating variables. Data collection was carried out by purposive sampling method using online surveys to students who had used the paylater payment method. A total of 120 respondents were collected which were then processed and analyzed using the regression method using SPSS 26. The results showed that financial literacy had a significant negative effect on the risky credit behavior of students. Furthermore, subjective financial literacy has a greater negative effect than objective financial literacy on risky credit behavior. This study also finds that the moderating effect of financial stress has succeeded in influencing the relationship between subjective financial literacy and risky credit behavior, but the role of the moderating effect on objective financial literacy has not been shown to be significant. Furthermore, financial self-efficacy partially partially mediates the relationship between subjective financial literacy and risky credit behavior but does not mediate the relationship on objective financial literacy.

 

"

"Penelitian ini mengkaji pengaruh dua faktor risiko global, yaitu risiko geopolitik (GPR) dan implied volatility minyak (OVX) terhadap imbal hasil dan volatilitas indeks saham syariah sektoral di Indonesia. Dengan menggunakan data harian periode 2 Januari 2014 – 30 Desember 2024, penelitian ini mempertimbangkan berbagai kondisi pasar dan rezim volatilitas melalui pendekatan regresi kuantil. Variabel volatilitas diperoleh dari hasil pemodelan symmetric dan asymmetric GARCH untuk menangkap conditional volatility dari masing-masing saham syariah sektoral. Hasil penelitian ini menunjukkan bahwa pengaruh OVX jauh lebih kuat dibandingkan GPR. OVX berdampak negatif terhadap imbal hasil saat pasar bearish dan positif saat pasar bullish, mencerminkan respons investor yang asimetris dan sejalan dengan kerangka Prospect Theory. Sebaliknya, pengaruh GPR lebih terbatas dan tidak konsisten antar sektor maupun kondisi pasar. Dalam aspek volatilitas, OVX kembali menunjukkan pengaruh yang dominan, sementara GPR hanya berperan signifikan di sektor dan kuantil tertentu. Secara sektoral, tidak ada satu pun sektor yang sepenuhnya tahan terhadap kedua jenis risiko. Sektor seperti Consumer Cyclicals (CYC) relatif lebih tahan terhadap GPR, namun tetap sensitif terhadap OVX, sedangkan sektor Basic Materials (BASIC) dan Properties & Real Estate (PROPERT) menunjukkan pola sebaliknya. Penelitian ini memberikan implikasi penting bagi akademisi, investor, dan pembuat kebijakan dalam merancang strategi diversifikasi dan mitigasi risiko sektoral di tengah gejolak global.

---

This study examines the impact of two global risk factors, geopolitical risk (GPR) and oil implied volatility (OVX) on the returns and volatility of Islamic sectoral stock indices in Indonesia. Utilizing daily data from January 2, 2014 to December 30, 2024, the analysis employs quantile regression to capture market dynamics under varying conditions and volatility regimes. Volatility measures are obtained through symmetric and asymmetric GARCH models to estimate the conditional volatility of each sector. The findings indicate that OVX exerts a substantially stronger and more consistent influence than GPR. Specifically, OVX negatively affects returns during bearish markets and positively during bullish markets, reflecting asymmetric investor behavior consistent with Prospect Theory. In contrast, the effects of GPR are more limited, inconsistent across sectors, and sensitive to specific market conditions. Regarding volatility, OVX again demonstrates dominant and widespread influence, while GPR only affects a few sectors and selected quantiles. No economic sector is entirely immune to both risk factors. For example, the Consumer Cyclicals sector appears relatively resilient to GPR but remains vulnerable to OVX, whereas sectors such as Basic Materials and Properties & Real Estate show greater sensitivity to GPR but less exposure to OVX. These results provide valuable insights for researchers, investors, and policymakers in developing effective diversification and sector-based risk mitigation strategies amidst ongoing global uncertainties."