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All Journal Jurnal Riset Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) JIFA (Journal of Islamic Finance and Accounting)
Djakman, Chaerul D.
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.339 KB) | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Persepsi Manajemen dan Stakeholders pada Pencapaian Sustainable Development Goals (SDGs) dalam Sustainability Reporting Aldi, Bob; Djakman, Chaerul D.
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.21639

Abstract

Penelitian ini berusaha untuk menemukan bagaimana persepsi dan motivasi manajemen dan stakeholder pada pencapaian Sustainable Development Goals (SDGs) pada Perusahaan yang terefleksikan di Sustainability Reporting (SR).  Hasil dari penelitian ini menemukan fakta bahwa sebagian besar responden tidak pernah membaca SR, berjender laki-laki, dan berusia kurang dari 30 tahun.  Responden hanya sedikit mengetahui program yang berkaitan dengan SDGs seperti Zero Carbon neutral dan kerjasama dengan Small Medium Enterprised (SMEs).  Namun, sebagian besar responden beranggapan bahwa penerapan SDGs di Perusahaan sudah sangat baik.
Penerapan Stakeholder Engagement dalam Corporate Social Responsibility: Studi Kasus Pada Rumah Sakit Mata X Dachi, Chintia Syaninda; Djakman, Chaerul Djusman
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.21535

Abstract

The purpose of this research was to provide a corporate social responsibility (CSR) design program based on stakeholder analysis at X Eye Hospital in accordance with hospital strategies and became a sustainable hospital. Based on the initial observation, this hospital has done their corporate social responsibility (CSR) activities but did not give value-added to the hospital. Therefore, this study is expected to answer research questions to find out stakeholder engagement analysis and CSR design program at X Eye Hospital. The theory used in this research are stakeholder theory and legitimacy theory. This study is a qualitative research using a case study approach in one hospital unit that is X Eye Hospital. This study uses primary data in the form of direct data obtained by researchers from the parties concerned and secondary data. Data collection methods were conducted by interviews, observations, and document study. The result of the study shows several CSR design program and engagement activities adjusted to the stakeholder categories i.e key player, context setter, and the crowd.Abstrak. Tujuan penelitian ini adalah untuk memberikan desain program tanggung jawab sosial berdasarkan analisis stakeholder di Rumah Sakit Mata X sehingga program tersebut sesuai dengan strategi rumah sakit dan terwujud rumah sakit yang berkelanjutan. Berdasarkan observasi awal, rumah sakit ini telah melakukan aktivitas tanggung jawab sosial namun tidak memberikan nilai tambah kepada rumah sakit. Penelitian ini diharapkan dapat menjawab pertanyaan penelitian mengenai bagaimana analisis stakeholder engagement dan desain program tanggung jawab sosial Rumah Sakit Mata X. Teori yang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus pada satu unit rumah sakit yaitu Rumah Sakit Mata X. Penelitian ini menggunakan data primer berupa data yang bersifat langsung yang didapat oleh peneliti dari pihak yang bersangkutan dan data sekunder. Metode pengumpulan data dilakukan dengan wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan beberapa program tanggung jawab sosial dan tindakan engagement yang disesuaikan dengan beberapa kategori stakeholder rumah sakit yaitu key player, context setter, dan the crowd.
CEO OVERCONFIDENCE, ESG DISCLOSURE, AND FIRM RISK Indah Sumunar, Kurnia; Djakman, Chaerul D
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence has no negative direct effect on firm risk but the role of ESG disclosure as a mediating variable has a negative effect on CEO overconfidence and firm risk. CEO overconfidence has a positive effect on ESG disclo­sure and ESG disclosure has a negative effect on firm risk. CEO with overconfidence characteristics will make the best decisions to disclose ESG in order to increase firm value and reduce firm risk.
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Anggraeni, Dian Yuni; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure quality. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 114 firms-years which are listed in IDX and reported sustainability report for 2012-2014. The results find that slack resources have positive impact on CSR disclosure quality, while the feminism on board of commissioners have negative effect on CSR disclosure quality. There is no relationship between director’s feminism and CSR disclosure quality. The result also shows that feminism on directors and commissioners does not moderate the relationship between slack resources and CSR disclosure quality. This is probably because the boards in Indonesian public companies are still dominated by men.
QUALITY OF SUSTAINABILITY DISCLOSURE AMONG THE ASEAN-5 COUNTRIES AND THE ROLE OF STAKEHOLDERS Trianaputri, Anisa Ramadhini; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This study was carried out to reveal the actual quality of sustainability disclosure, actuated by some recent studies that pointed out the lack of disclosure quality amid the growing trend of CSR and the tendency that CSR disclosure was dominantly constructed to manage the corporate image. This study also seeks to investigate the role of stakeholder groups (primary, secondary and regulatory stakeholders), by analyzing the sustainability disclosures of 224 primary sector companies among the five emerging markets in Southeast Asia: Indonesia, Malaysia, Singapore, Thailand, and Philippines in the year of 2016. The extensive disclosure index was also employed to assess each disclosure item under the GRI G4 Guidelines. The results revealed that the quality of sustainability disclosure is still low. In this regard, Thailand turns into the country with the highest score, followed by Malaysia and Indonesia. Labor practice aspect becomes the most expressed aspect by the companies, followed by environmental and social aspect. Based on results obtained, it is therefore argued that employees, auditors, mass media, and regulators have roles in encouraging companies to enhance the quality of sustainability disclosure. However, this study does not find a significant influence from the shareholders and international consumers. The contradictory result was found from creditors, conveying that they possess a negative influence on the quality of sustainability disclosure.
THE IMPLEMENTATION OF RISK MANAGEMENT IN SOLID WASTE MANAGEMENT (SWM) TO ENHANCE THE QUALITY OF LIFE (A CASE STUDY OF AAP) Mathiang, John Mathiang Machar; Djakman, Chaerul D.
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.18171

Abstract

Effective solid waste management (SWM) is crucial for maintaining environmental sustainability and enhancing the quality of life in communities. However, improper waste management practices pose significant risks to public health, the environment, and social well-being. This study discusses implementing risk management strategies in SWM, focusing on the case of PT. Arta Asia Putra.org is a waste management initiative in a densely populated Malang, East Java urban area. By analysing the organisation’s risk assessment, mitigation measures, and community engagement, this research sheds light on the significance of integrating risk management principles to ensure a safer and healthier living environment. The results show that, while the company does try to effectively manage the risks inherent in its operations by providing safety kits and health insurance for employees working at the dumpsites, several significant challenges persist. These challenges include the absence of established risk management standards within the company, employee non-compliance with safety measures, and the lower educational levels of the workforce. These factors collectively hinder the company's ability to mitigate the risks associated with its operations entirely. To solve the said challenges, the study suggests that there should be comprehensive risk management standards, regular employee training awareness, and incentives for compliance to encourage employees to comply with safety measures
Analisis Tingkat Maturitas Manajemen Risiko di Perusahaan Manajer Investasi Indonesia Baskoro, Permadi; Djakman, Chaerul Djusman
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7988

Abstract

Implementasi manajemen risiko akan membantu perusahaan menjaga kesehatan keuangannya dan meningkatkan kemampuan daya saing. Salah satu permasalahan yang dihadapi perusahaan adalah tingkat kematangan penerapan manajemen risiko perusahaan atau enterprise risk management (ERM) yang mengacu pada ISO 31000. Penelitian ini bertujuan untuk memetakan tingkat kematangan pada penerapan ERM PT XAM guna menentukan kesenjangan yang ada dibandingkan dengan penerapan ERM yang optimal dan kemudian memperkuat pelaksanaan ERM. Penelitian ini menggunakan metodologi analisis deskriptif kualitatif. Analisis menggunakan Risk and Insurance Management Society Risk RIMS Risk Maturity Model 2022 (RIMS RMM 2022). Hasil penelitian menunjukkan bahwa tingkat maturitas manajemen risiko belum memadai sehingga belum optimal dalam memitigasi konflik agensi, terdapat beberapa aspek fundamental dalam penerapan ISO 31000 belum terpenuhi, penelitian ini memberikan panduan implementasi ERM yang efektif dengan menggunakan RIMS RMM 2022.
Analisis Implementasi Sistem Pengendalian Manajemen Perusahaan menggunakan Diagnostic Control System Levers of Control pada Perusahaan Bidang Logistik dan Gudang Dingin setiawan, johan; Djakman, Chaerul D.
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p84-97.46769

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Pengendalian Manajemen (SPM) dengan menggunakan konsep sistem pengendalian diagnostik pada perusahaan yang bergerak di bidang rantai pasok dan gudang dingin. Perusahaan rantai pasok dingin merupakan perusahaan pihak ketiga yang menyimpan barang-barang pelanggan dan telah berdiri sejak tahun 2020. Dengan anggaran yang baik, perusahaan dapat mendukung tujuan akhir perusahaan. Penelitian ini menggunakan studi kasus dan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa telah memiliki penilaian ukuran kinerja atau indikator kinerja utama untuk mengukur kinerja dalam mengimplementasikan strategi Perusahaan. Berdasarkan analisis balanced scorecard, KPI yang dimiliki Perusahaan masih terbatas dan belum mewakili keseluruhan penilaian strategi Perusahaan. Dalam penerapannya sistem pengendalian diagnostik telah digunakan oleh perusahaan untuk memastikan efektivitas pengendalian Perusahaan. Pengendalian Perusahaan menggunakan anggaran keuangan dan aktual keuangan yang disusun dalam rencana laba yang dievaluasi setiap bulan oleh pemegang saham dan dewan direksi. Peta strategi dibuat dalam balanced scorecard sebagai pengendalian perusahaan. Rencana laba dan peta strategi digunakan oleh perusahaan sebagai sistem pengendalian diagnostik dan diinformasikan kepada seluruh level pekerja. Perusahaan belum memiliki komite pengawas strategi untuk memastikan bahwa strategi yang dibuat berjalan dengan baik sehingga beberapa pencapaian KPI Perusahaan tidak tercapai.
Implementation of task continuity management in banking service activities and treasury operations for smooth payment system Nugraha, Taufan Anggara; Djakman, Chaerul D.
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7728

Abstract

The increasing complexity and unpredictability of future business environments, including threats such as terrorism, natural disasters, and pandemics like COVID-19, necessitates robust business continuity management (BCM) to ensure the uninterrupted functioning of critical operations. This study aims to evaluate the effectiveness of Bank XYZ's Business Continuity Management, particularly focusing on its Task Continuity Management (TCM) within banking services and treasury operations. Using a case study approach, data were collected through interviews, document analysis, and observations at Bank XYZ, and evaluated against the ISO 22301:2019 standard for “Security and Resilience - Business Continuity Management Systems – Requirements.” The findings indicate that Bank XYZ's BCM generally aligns with ISO 22301:2019, covering aspects such as organizational context, leadership, planning, and continuous improvement. However, the evaluation also identified areas for enhancement, including broader risk assessment, improved communication, better competency development programs, and more comprehensive testing and monitoring methods. The study concludes with recommendations for industry, education, and public sectors to improve BCM practices by focusing on risk assessment, communication, competency development, and effective evaluation methods.
Co-Authors Aldi, Bob Anggraeni, Dian Yuni Anggraeni, Dian Yuni Baskoro, Permadi Dachi, Chintia Syaninda Mathiang, John Mathiang Machar Nugraha, Taufan Anggara Oktavia Oktavia Setiawan, Johan Sumunar, Kurnia Indah Sumunar, Kurnia Indah Sylvia Veronica Siregar Trianaputri, Anisa Ramadhini Trianaputri, Anisa Ramadhini