Article Per Year (5 Year)
p-Index From 2021 - 2026
2.225
P-Index
This Author published in this journals
All Journal JURNAL MEDIA INFORMATIKA BUDIDARMA AFEBI Accounting Review Owner : Riset dan Jurnal Akuntansi International Journal of Economics Development Research (IJEDR) Accounting and Finance Studies Jurnal Indonesia Sosial Teknologi Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Greenation International Journal of Economics and Accounting E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Prasetya, Machmudin Eka
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Aerospace Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Evaluation of Corruption Prevention Programs Case Study on the Corruption Prevention Network Program (JAGA) Chrisna Adhitama Surya Nugraha; Machmudin Eka Prasetya
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i8.1309

Abstract

Efforts to prevent corruption in the form of improving the quality of public service transparency are one of the most crucial things to be done in Indonesia. (KPK, 2023). This is carried out through the Corruption Prevention Network (Jaga) program by the KPK which aims to encourage transparency in public services and public participation in corruption prevention. Unfortunately, the program has not run well based on the assessment of respondents in the Jaga user survey because it has not reached all areas prone to corruption and the complaint resolution rate is low. This study aims to eval_uate the Jaga program and assess the suitability of the Jaga program with the Fraud Risk Management (FRM) framework. This study concludes that in general, the Jaga program is in line with the FRM framework but needs to be improved in terms of documentation of the Jaga concept, the implementation of comprehensive and periodic corruption risk assessments, the development of specific preventive controls based on the intervening public service sector, the improvement of the mechanism for handling complaints of indications of corruption, and the implementation of periodic monitoring of FRM implementation.
Implementation of Risk Management Design in the Tourism Industry at PT XYZ, Bandung Regency, Based on ISO 31000:2018 Sina Delphia Sukmana; Machmudin Eka Prasetya
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.360

Abstract

This study explores the implementation of a risk management design at PT XYZ, a private company managing tourist attractions in Bandung, based on ISO 31000:2018 standard. The research aims to identify, assess, and mitigate the risks faced by the company in its operational activities. The study employed a qualitative case study approach, gathering data through interviews and observations from key management departments at PT XYZ. The findings revealed several key risks, including operational, financial, and reputational risks, which were analyzed using a risk matrix. Effective mitigation strategies, including preventive maintenance and training programs, were recommended to enhance the company’s ability to manage risks and ensure sustainable operations. This research contributes to the body of knowledge on risk management in the tourism industry, offering practical insights for other tourism-related businesses in Indonesia.
Implementation of Risk Management for the Management of Third-Party Infrastructure, Facilities, and Public Utilities (PSU) Obligations Mikhael Sakharov Simarmataa; Machmudin Eka Prasetya
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50138

Abstract

Third-party Infrastructure, Facilities and Public Utilities (PSU) liabilities arise from Space Utilisation Permits received by third parties to utilise land they own. Many liabilities for Space Utilization Permits have not been submitted, even though the Space Utilization Permit has expired, and the land is being utilized by third parties, who should be using public facilities. Risk management is made so that the risks in managing these liabilities can be reduced to an acceptable level, and the objectives in managing third-party PSU liabilities can be achieved. In implementing risk management, this study uses the ISO 31000: 2018 framework to guide the risk management process. The process starts from identification, analysis, evaluation, and risk treatment. The method used in risk evaluation is assessing the likelihood and impact. Based on the results of the research, 24 risk events were obtained, which were then analysed and evaluated, showing three risk events in the very high category, four risk events in the high category, 8 risk events in the medium category, and nine risk events in the low and very low categories. For risk events with medium to very high categories, this research provides suggestions for risk mitigation actions that the DKI Jakarta Provincial Government can take to reduce the occurrence of these risks.
Analysis of the Implementation of SAKTI on Bill Settlement Performance (Case Study at BMKG) A. Fajar Trijanuardi; Machmudin Eka Prasetya
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50222

Abstract

The full implementation of the SAKTI system across all Ministries/Institutions in 2022—following its pilot testing since 2015—is part of the realization of the Integrated Financial Management System concept. This research aims to assess the relationship between the implementation of the SAKTI system and bill settlement performance, which is a component of the budget execution performance assessment (IKPA), through a case study at BMKG. The study was conducted using the Human-Organization-Technology Fit (HOT-Fit) Model framework to evaluate the success of SAKTI. A qualitative research method was employed, with data collected through interviews and questionnaires distributed to respondents who are users of the SAKTI commitment and payment modules. The results of this study show that the implementation of SAKTI is directly associated with improvements in bill settlement performance. These improvements include increased efficiency in the time required to complete the billing process, enhanced data accuracy through system integration across related modules, improved collaboration among involved teams, and more secure data handling and usage. Overall, SAKTI supports faster, more accurate, and more efficient bill settlement, thereby contributing to better performance in government agency budget implementation—despite ongoing technical challenges and system instability, particularly during maintenance periods and high-usage times.
Dekomposisi Penerimaan Pajak di Indonesia untuk Meningkatkan Peramalan Estimasi Basis Pajak Yudi Aryoso Priandono; Machmudin  Eka Prasetya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2388

Abstract

This study aims to compare tax revenue forecasting model on nett tax revenue in contrast to its tax baseline component. We identifies tax baseline component that reflecting natural economic growth through interviews with Indonesia's Directorate General of Taxes (DGT). We employ ARIMA, ETS, linear model, and forecast combination to forecast both the baseline and nett tax revenue data using monthly national time series data from 2021-2023. By comparing Mean Absolute Percentage Error (MAPE), we determine the most accurate model and dataset combination for tax revenue forecasting. We finds that forecast from linear model in baseline tax revenue has the best MAPE of 5,17% and perform better than forecast combination as the best model from nett tax revenue with 8,30% MAPE. This study offers a novel perspective on tax revenue forecasting by employing a micro approach that focused on identifying baseline component from overall tax revenue. It has the potential to more comprehensive understanding of tax revenue behavior and lead to more improved fiscal control in Indonesia.
Evaluasi Peran Audit Internal dalam Penerapan Manajemen Risiko (Studi Kasus pada Kementerian Keuangan) Huda Sukmawan; Machmudin Eka Prasetya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2570

Abstract

Audit internal sebagai lini ketiga berperan untuk memastikan manajemen sebagai pemilik risiko dalam menerapkan manajemen risiko yang efektif. Tujuan penelitian ini untuk mengevaluasi peran audit internal yang dijalankan oleh Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko di Kementerian Keuangan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis studi kasus pada organisasi yang telah menerapkan kerangka Three Lines Model. Evaluasi audit internal atau Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko menggunakan KMK-322/2021 yang merupakan penyesuaian dari kerangka COSO Internal Control-Integrated Framework (COSO ICIF) dan peran audit internal yang disarankan oleh The Institute of Internal Auditors (IIA). Analisis penelitian ini menggunakan metode triangulasi dengan membandingkan hasil yang diperoleh dalam wawancara dan dokumen yang berkaitan untuk menerangkan substansi dari konteks masalah yang diteliti. Wawancara dilakukan kepada pengelola manajemen risiko dan auditor internal yang melakukan pengawasan terkait manajemen risiko. Sumber dokumen yang digunakan dalam analisis merupakan dokumen peraturan dan laporan kegiatan pengawasan manajemen risiko yang disusun audit internal. Hasil penelitian menunjukkan peran Inspektorat Jenderal sebagai lini ketiga telah mencakup seluruh komponen dan prinsip-prinsip pada COSO ICIF dan peran yang disarankan oleh IIA. Namun, masih terdapat peran yang perlu disempurnakan pada komponen penilaian risiko dan kegiatan pemantauan. Pada komponen penilaian risiko, Inspektorat Jenderal belum melakukan pengujian dalam keselarasan risiko fraud pada setiap level organisasi. Selanjutnya pada komponen kegiatan pemantauan, aktivitas pemantauan kepatuhan yang dijalankan masih terfokus pada level kantor pusat sehingga diperlukan perluasan ruang lingkup pengawasan pada level unit vertikal.
Examining E-Payment Adoption Intention Among Indonesian Users: An Extended Technology Acceptance Model Incorporating Risk, Trust, and Religiosity Siti Nadiatul Istiqomah; Machmudin Eka Prasetya
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.668

Abstract

Background:  Despite the rapid growth of e-payment transactions in Indonesia, adoption remains uneven due to concerns regarding perceived risk, trust, and religious considerations. Existing Technology Acceptance Model (TAM) studies rarely integrate these socio-cultural factors simultaneously. Objective: The purpose of this study is to examine how users’ intentions to adopt e-payment technology are influenced by perceived usefulness (PU), ease of use (PEOU), risk, trust, and religiosity. Methods: This study employed 193 samples and Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The study’s findings show that users’ intentions to adopt e-payments are significantly influenced by risk, trust, and religiosity factors. On the other hand, users’ intentions do not appear to be significantly impacted by perceived usefulness (PU) or ease of use (PEOU). According to these results, users’ decisions to adopt e-payment technology are dominated by non-technical factors such as perceived risk, degree of system trust, and the influence of religion, even though technical factors such as usefulness and ease of use are generally assumed to influence adoption. Conclusion: The study’s implications highlight the significance of risk management, enhancing confidence in electronic payment systems, and incorporating religious values into the development of marketing strategies. By integrating risk, trust, and religiosity into examining users’ intentions, this study contributes to the development of a modified Technology Acceptance Model. It also helps developers and e-payment service providers better understand the factors affecting users’ adoption of this technology.
Accounting Information System of Distributor Company: Controls That Should Be Taken Into Account (Case Study of Pt. S) Vania Nita; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p06

Abstract

The effectiveness of internal control in the accounting information system of a mid-sized distribution company remains an underexplored topic in research. Using the template analysis method, a case study was conducted at a mid-sized distribution company. Various issues and fraudulent activities were identified within the company. This study aims to uncover the root causes by analyzing the internal control of the company’s revenue and expenditure cycles using the COSO Framework. The study also examines the impact of internal control weaknesses in the context of the Fraud Hexagon. The research finds that there is a general lack of implementation of internal control within the accounting information system, which triggers various fraud motivations. The company needs to optimize the use of the Distribution Management System in its daily operations, especially in bookkeeping. This study contributes to the literature by emphasizing the importance of implementing internal control in accounting information systems in distribution companies.
Designing Project Overhead Cost Attribution Calculation Module to Enhance Capital Expenditure Control (Case Study: PT G) Ide Dia Selly; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p06

Abstract

Effective capital expenditure (capex) management in fixed asset investments, such as natural gas infrastructure projects, is essential to ensure investment feasibility. A component of capex is project overhead cost, which represent indirect expenses not directly linked to specific products or services and tend to increase as construction projects progress. This research addresses challenges faced by PT G, a national energy company, in allocating project overhead cost to ongoing projects using the SAP ERP system. The system only supports proportional cost allocation and lacks an integrated calculation method. Consequently, PT G relies on spreadsheets to manually calculate cost’s proportional allocations, based on project progress data from its project management information system (PMIS). This disconnected process results in redundancy, inadequate control over capital expenditure, and introduces risks such as human error, inconsistent results across users, and budget overruns. The aim of this study is to design an integrated construction overhead cost allocation module that utilizes real-time project progress data within PT G’s web-based project management system. The module is developed using the Object-Oriented Analysis and Design (OOAD) approach to ensure structured documentation and scalability. The findings show that the proposed module improves capex control by automating calculations, providing up-to-date information on realized spending and remaining budget limits, and enhancing data reliability and accountability through features such as activity logs and calculation logs. This integration reduces dependency on manual processes, streamlines workflows, and supports more accurate, transparent, and efficient financial management in infrastructure projects.
Co-Authors A. Fajar Trijanuardi Ardi Galung Pradana Asyraf, Haekal Budiman Linggo Santoso Chrisna Adhitama Surya Nugraha Fiqi Fazriana Firdauzi Huda Sukmawan Ide Dia Selly Mikhael Sakharov Simarmataa Ranti Dwi Berlianti Bachtiar Satrio Wicaksono Prakoso Sina Delphia Sukmana Siti Nadiatul Istiqomah Sofianingtias, Aisyah SRI RAHAYU Vania Nita Yudi Aryoso Priandono