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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL SYARIKAH : JURNAL EKONOMI ISLAM AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Publik Bilancia : Jurnal Ilmiah Akuntansi Jurnal Vokasi Journal of Social Research Jurnal Akuntansi, Keuangan dan Perpajakan Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat
Hasibuan, Raya Puspita Sari
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences Other

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SISTEM PENGENDALIAN INTERNAL PENGAJUAN SURETY BOND PADA PT JAMINAN KREDIT INDONESIA CABANG MEDAN Wicaksono, Wirawan Agyu; Hasibuan, Raya Puspita Sari; Susilawati, Susilawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5487

Abstract

The objective of this research is to determine whether the implementation of the internal control system for Surety Bond submission at PT. Jaminan Kredit Indonesia Medan Branch has met the internal control components according to the Committee of Sponsoring Organizations of the Treadway Commission 2013 (COSO 2013). Primary and secondary data were used in this study, collected through interviews and documentation. Data was analyzed using a descriptive method. The results show that the implementation of the internal control system for Surety Bond submission at PT Jaminan Kredit Indonesia Medan Branch has complied with the internal control components based on COSO 2013, which include the control environment, risk assessment, control activities, information and communication, and monitoring, as evidenced by findings indicating that four components function effectively while control activities still exhibit weaknesses in the segregation of duties. However, in practice, for Surety Bond submissions with a guarantee value below IDR 250 million, the authorization or approval for certificate issuance is handled directly by the individual business staff. Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem pengendalian internal pengajuan surety bond pada PT. Jaminan Kredit Indonesia Cabang Medan telah memenuhi komponen pengendalian internal menurut Committee of Sponsoring Organization of the Treadway Commission 2013 (COSO 2013). Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Data dianalisis dengan metode deskriptif. Hasil yang diperoleh menunjukkan bahwa penerapan sistem pengendalian internal pengajuan surety bond pada PT. Jaminan Kredit Indonesia Cabang Medan sudah memenuhi komponen sistem pengendalian internal menurut COSO 2013, yang meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, berdasarkan temuan yang menunjukkan bahwa keempat komponen pertama telah berjalan efektif sedangkan aktivitas pengendalian masih memiliki kelemahan dalam pemisahan tugas. Namun pada penerapan di lapangan pada pengajuan surety bond dengan nilai penjaminan dibawah Rp 250 juta otorisasi atau persetujuan penerbitan sertifikatnya dilakukan oleh masing-masing staf bisnis.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, AND SALES GROWTH ON COMPANY VALUE IN THE NON-CYCLICAL CONSUMER SECTOR ON THE INDONESIA STOCK EXCHANGE Simanjuntak, Citra Tionar; Surianti, Meily; Listya, Khanti; Hasibuan, Raya Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6hsjfg72

Abstract

This research seeks to empirically examine the effects of free cash flow, investment opportunity set, and sales growth on company value within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study analyzes a sample of 75 companies over five years (2019–2023), yielding a total of 375 observations. Data were collected through documentation, specifically from annual reports and audited financial statements of the selected companies, accessible via the official IDX website and the respective companies’ websites. The dataset was analyzed using panel data regression techniques implemented in EViews version 13. Findings reveal that free cash flow (FCF) does not have a statistically significant effect on company value, whereas the investment opportunity set (IOS) positively influences company value. Conversely, sales growth is found to harm company value
PERAN INSPEKTORAT DAERAH DALAM RANGKA IMPLEMENTASI GOOD GOVERNANCE DI KABUPATEN DELI SERDANG Ramadhani, Yuni; Hasibuan, Raya Puspita Sari; Dithisari, Indri
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5628

Abstract

This study analyzes the role of the Regional Inspectorate of Deli Serdang Regency in supporting the implementation of good governance, particularly in preventing and addressing regional financial losses. Good governance emphasizes transparency, accountability, participation, effectiveness, and rule of law in public administration. As the Government Internal Supervisory Apparatus (APIP), the Inspectorate plays a strategic role through audits, evaluations, and monitoring of government performance. Using a qualitative descriptive method, data were collected through interviews, observation, documentation, and literature review. The findings show that the Inspectorate has implemented internal oversight in a systematic and continuous manner, although several challenges persist, including limited human resources, insufficient budget support, and resistance from audited entities. Despite these constraints, the Inspectorate has shown progress in reporting, audit follow-up, and financial loss recovery. In 2024, the Inspectorate identified regional financial losses exceeding IDR 3 billion. The achievement of a BB rating in the Government Agency Performance Accountability System (SAKIP) and the APIP capability level reaching Level 3 reflect effective supervisory functions. The study concludes that strengthening human resource capacity, developing integrated monitoring systems, and enhancing regulatory support are essential for optimizing the Inspectorate’s role in realizing clean and accountable governance in Deli Serdang Regency. Penelitian bertujuan untuk menganalisis peran Inspektorat Daerah Kabupaten Deli Serdang dalam mendukung implementasi prinsip-prinsip good governance, khususnya dalam mencegah dan menindaklanjuti kerugian daerah. Good governance menekankan pentingnya transparansi, akuntabilitas, partisipasi, efektivitas, dan supremasi hukum dalam tata kelola pemerintahan. Dalam konteks ini, Inspektorat sebagai Aparat Pengawasan Intern Pemerintah (APIP) memegang peran strategis melalui pelaksanaan audit, evaluasi, dan pemantauan terhadap kinerja organisasi perangkat daerah. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif, di mana data diperoleh melalui wawancara, observasi, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa Inspektorat Kabupaten Deli Serdang telah melakukan upaya pengawasan internal secara sistematis dan berkelanjutan. Namun demikian, tantangan masih dihadapi, seperti keterbatasan sumber daya manusia, anggaran, dan resistensi dari organisasi yang diawasi. Meskipun demikian, kinerja Inspektorat menunjukkan tren positif dalam pelaporan, tindak lanjut hasil audit, dan pemulihan kerugian daerah. Selama tahun 2024, Inspektorat berhasil mengidentifikasi kerugian keuangan daerah sebesar lebih dari Rp3 miliar. Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dengan capaian nilai BB serta kapabilitas APIP pada level 3 menunjukkan bahwa fungsi pengawasan telah berjalan efektif. Penelitian ini menyimpulkan bahwa penguatan kapasitas, sistem informasi pengawasan, serta dukungan regulasi yang kuat sangat penting dalam optimalisasi peran Inspektorat guna mewujudkan pemerintahan yang bersih dan akuntabel di Kabupaten Deli Serdang.
Co-Authors Ana Fitria Anita Putri, Anita Anriza Witi Nasution Cut Nizma Deliana, Deliana Desfrida, Mardelia Diena Fadhilah, Diena Gultom, Selfi Afriani Indri Dithisari Jazuli, Muhammad Asrin Khanti Listya M.Rikwan Effendi Salam Manik Nuraini Nuraini Rahmadani Rahmadani Rahmadani Rahmadani Rahmadhani, Sari Nuzullina Ramadhani, Yuni Safrida, Eli Sebayang Rihat Simanjuntak, Citra Tionar Siregar, Rumnasari Khoiriyah Suri Purnami - Surianti, Meily Susilawati, Susilawati Syuhada, Putri Wicaksono, Wirawan Agyu