Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKProses audit adalah proses yang membtutuhkan banyak procedure dan menilai risiko dalam audit adalah hal yang penting. Tesis ini akan membahas tentang jenis dari risiko audit dan bagaimana setiap risiko audit akan menentukan apakah auditor perlu untuk melakukan procedure tambahan untuk mengumpulkan bukti yang cukup. Analisa rasio dilakukan untuk menilai profitabilitas suatu perusahaan dan mengidentifikasi procedure audit untuk setiap rasio akan membantu meningkatkan profitabilitas.

---

ABSTRACTAudit process requires many procedures, therefore there is a need to assess risks in auditing. In this assignment, I am going to discuss the kinds of audit risks and how each will determine whether auditor will need to do extensive procedures in order to obtain more evidence. The ratio analysis is done to assess the profitability of the company as well as identifying audit procedures for each ratio in order to help increasing profitability."

"Kabupaten Karawang yang dikenal sebagai daerah penghasil padi, kini mengalami perkembangan industri yang pesat. Masalah dalam penelitian ini adalah perubahan penggunaan lahan akibat pembangunan kawasan industri dapat meningkatkan risiko banjir. Namun demikian, instrumen perencanaan kawasan belum mementingkan risiko banjir secara komprehensif. Tujuan penelitian ini adalah memberikan konsep perencanaan kawasan industri di daerah rawan banjir untuk mencapai pembangunan berkelanjutan. Metode yang digunakan adalah metode campuran (mixed method). Hasil penelitian menunjukkan: (1) perubahan rona lingkungan akibat perubahan fungsi lahan persawahan dan hutan sekunder menjadi kawasan industri dan permukiman. Luasan lahan terbangun meningkat 126% selama periode 30 tahun; (2) perubahan penggunaan lahan meningkatkan risiko bencana, terindikasi dengan proyeksi fraksi run-off permukaan tanah meningkat sebesar 0,30% pada tahun 2030; (3) Korelasi kuat sebesar 0,731 antara faktor lingkungan dengan dampak banjir. Perencanaan berbasis model risiko bencana dengan mitigasi struktural dan non struktural menjadi pilihan pembangunan berkelanjutan di kawasan industri.

---

Karawang Regency is known as rice-producing region, now it’s experiencing tremendous industrial growth. The problem in this research is the landuse changes due to the development of industrial areas could increase the flood risk. Nevertheless, the regional planning instrument has not yet comprehensively prioritized the flood risk. This research aims to provide a planning concept for industrial region in flood-prone areas to achieve sustainable development. The method used is mixed method. The study showed: (1) changes in environmental setting were due to landuse changes from rice fields and secondary forest into settlements and industrial areas. coverage of built-up areas is increasing by 126% within 30 years period; (2) landuse changes increase the disaster risk, indicated by the projection of run-off that has 0.30% incline in the Year 2030; (3) The strong correlation of 0.731between environmental factor and flood impact.  Disaster-risk model planning with structural and non-structural mitigation is an option for sustainable development in industrial areas."

"Dalam pembuatan tabel mortalitas dapat terjadi kesalahan estimasi pada proyeksi mortalitas yang mendasari pembuatannya. Hal ini menyebabkan perbedaan antara mortality rate pada tabel dan mortality rate teramati. Tren jangka panjang dari mortality rate berbentuk pola penurunan bertahap yang tidak teratur. Fenomena penurunan ini lebih cocok dimodelkan dengan menggunakan proses stokastik yang dapat mewakili ketidakpastian perubahannya. Salah satu proses yang memengaruhi mortalitas pada manusia adalah penuaan. Proses penuaan ditandai dengan penurunan secara bertahap dari kesehatan tubuh yang cocok dimodelkan dengan proses Markov. Model mortalitas yang menggunakan proses Markov dapat digunakan untuk memodelkan data mortalitas yang sudah ada. Namun jika digunakan untuk proyeksi, nilai-nilai proyeksi yang dihasilkan mengandung asumsi bahwa mortalitas tidak berubah di masa depan sehingga proses Markov kurang memadai untuk ekstrapolasi mortality rate. Aspek stokastik dapat ditambahkan pada proyeksi dengan model Markov dengan memperkenalkan sebuah waktu operasional acak melalui subordination. Aplikasi model yang menggunakan proses subordinated dapat mewakili potensi perubahan mortalitas yang bersifat acak. Dalam penelitian ini, proses subordinated Markov dengan proses dasar berupa proses Markov untuk penuaan digunakan untuk memodelkan data mortalitas seluruh populasi Amerika Serikat tahun 1997-2018. Model dapat memberikan fit yang baik untuk data, lalu pengaruh dari parameter variansi proses waktu dianalisis dan dihubungkan dengan longevity risk

---

Estimation errors often occur in the construction of life tables. These errors come from the mortality projections used in constructing such tables. These estimation errors lead to a difference in the mortality rate given by the life table and the realized mortality rate. Long term trend analysis of mortality shows that it follows a gradual and irregular downward trend. Such irregular motion is best modelled using a stochastic process that can account for the uncertainty of the mortality. One of the processes that affect human mortality is aging. The process of aging in humans can be interpreted as a gradual worsening of an individual's physical health. If the consecutive stages of worsening physical health are seen as states with death being the final absorbing state and assuming the transition between each state happens at random, then the aging process seems to fit the description of a Markov process. Mortality models based on a Markov process can be used to model historical data. However, in the usage of such models for mortality projection there is an implicit assumption that the mortality will not change in the future. A model with this kind of assumption shouldn't be used for mortality extrapolation because of the uncertainty of mortality. One way to add a stochastic aspect to a Markov model is by introducing a random operational time through subordination. Using a subordinated model, the uncertainties of mortality can be represented. In this study, a subordinated Markov process with a Markov aging process as the ground process was used to model mortality data of the total US population from 1997-2018. The model gave a good fit to the data and analysis of the impact of the variance parameter in the time process shows that it can be interpreted as longevity risk."

"Indikator utama untuk menilai kinerja reksa dana adalah dengan mengukur Nilai Aktiva Bersih (NAB) per unit penyertaan. NAB per unit sangat berfluktuatif, tergantung pada harga masing-masing efek/instrumen investasi dimana portofolio diinvestasikan Penurunan NAB dipengaruhi secara tidak langsung oleh risiko pasar yang merupakan risiko yang umum terjadi pada portofolio.Perhitungan risiko pasar dari investasi pada portofolio reksa dana sangat penting ditakukan sebagai landasan bagi investor dan manajer investasi dalam pengambilan keputusan untuk menentukan strategi investasinya.Penelitian ini bertujuan untuk melihat bagaimana pengukuran risiko pasar pada Reksa Dana PNM Syariah dengan mempergunakan model Value at Risk (VaR) dan untuk mengetabui potensi kerugian maksimum yang mungkin teijadi dari kepemilikan portofolio reksa dana serta menguji apakah model Value at Risk (VaR) cukup valid dipergunakan dalam mengukur risiko pasar pads Reksa Dana Syariah.

---

Main indicator to measure performance of mutual fimd is to measure Net Asset Value of a share unit. The Net Asset Value per unit share fluctuates depend on the price of each investment instrument which is invested in a portfolio. Decrement in Net Asset Value is influenced by indirect market risks that are common events in portfolio.

Market Risk calculation of an investment in a mutual fund portfolio is very important to be done as bases for investors and investment managers to make decision in their investment strategy.

The purpose of this research is to determine how to measure market risk at PNM Syariah mutual fund based on Value at Risk (VAR) model_ The second purpose is to calculate qualitatively a possible maximum risk that could be occurred in mutual fund portfolio share. This reseach is also to proof the validity of Value at Risk model by measuring market risk in Syariah Mutual Fund."

"The development of a water supply system requires a high investment cost, and financial, environmental, and institutional aspects need to be considered. As major projects involving many stakeholders, drinking water supply projects become vulnerable to risks. A risk-based analysis is required to reduce the likelihood of failure in both the operational and financial aspects of such projects. This study describes the process of risk management planning for a drinking water supply system construction project in South Bali. The case study is based on the project risk management method with the value at risk to calculate the impact of risks in project investment. The purpose of this study is to obtain a financial risk model that maps potential risk factors and calculates the financial impact of risks on the project. This is used to create alternative strategies to reduce the impact of risks on investment made during the development of the project. The analysis showed that of the three priority risk factors, production capacity has the greatest influence on the net present value of the project."