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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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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.

APAKAH TINGKAT MANAJEMEN RISIKO PERUSAHAAN MEMPENGARUHI KINERJA OPERASI BANK? ANALISIS KATEGORI BUKU BANK Yuannisa Aisanafi; Chaerul Djusman Djakman
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i1.1436

AbstrakSektor perbankan berperan dominan sebagai penghimpun dan penyalur dana masyarakat, khususnya di Indonesia, sehingga kinerjanya menjadi urgensi penting karena dampaknya yang besar terhadap masyarakat dan pembangunan nasional. Studi-studi sebelumnya menemukan adanya hubungan antara manajemen risiko perusahaan dan kinerja. Namun, penelitian-penelitian tersebut masih inkonklusif dan tidak menguji bank berdasarkan kategori buku bank (bank buku 1, 2, 3, dan 4). Penelitian ini melihat praktik manajemen risiko perusahaan yang menyeluruh pada bank-bank yang tercatat di BEI, berdasarkan kategori buku bank (bank buku 1, 2, 3, dan 4), serta dampaknya terhadap kinerja. Penelitian ini menggunakan tiga tahun periode sampel untuk menangkap gambaran besar mengenai praktik manajemen risiko perusahaan. Hasilnya menunjukkan bahwa, untuk kategori bank buku 3 dan 4, praktik manajemen risiko perusahaannya memiliki dampak positif terhadap kinerja. Begitu pula untuk kategori bank buku 1 dan 2. Hal tersebut memberikan gambaran yang sebenarnya dari praktik manajemen risiko untuk setiap kategori buku bank dan dampaknya terhadap kinerja operasi, melihat bahwa sektor perbankan merupakan sektor keuangan yang diregulasi dengan sangat ketat dalam penerapan manajemen risiko.Kata Kunci: manajemen risiko perusahaan, bank, kinerja operasi. AbstractBanking sector plays dominant role in Indonesia, as the performance will give huge impact for people and national development. Prior studies have found the relation between enterprise risk management and performance. However, the results were inconclusive and did not examine the bank category for each tier (tier 1, 2, 3, and 4). This research is intended to see the practice of holistic risk management of listed banks in Indonesia, based on tier category (tier 1, 2, 3, and 4), and its impact on their performances. This research is using three years period to capture the big picture of their risk management practices. The results show that, for banks categorized in tier 3 and 4, their risk management practices have positive impact on performances. There is also an impact for banks categorized in tier 1 and 2. These depict the real picture of risk management practices of listed banks in Indonesia for each tier category of banks and its influences on the operating performance.Keywords: enterprise risk management, banks, operating performance

THE EFFECT OF GREEN STRATEGY AND GREEN INVESTMENT TOWARD CARBON EMISSION DISCLOSURE Zalida Afni; Lindawati Gani; Chaerul D Djakman; Elvia Sauki
The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i2.13879

This research aims to test the influence of the green strategy and green investment against disclosure of carbon emissions. Global warming leads to extreme climate change in various places around the world including in Indonesia. There is strong evidence that it is caused by human activity, mainly from burning fossil fuels so as to have an impact on the increasing greenhouse gases. One of the company's efforts in reducing the impact of carbon emissions is by disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. This research using a sample of companies listed on stock exchanges in the country which is included in the rate of carbon emissions in the world, namely Indonesia and German. This study uses data from the 2014-2016 period in the annual report and the corporate sustainability report. The results showed that there is a significant influence of the green strategy and green investment against disclosure of carbon emissions

THE IMPLEMENTATION OF RISK MANAGEMENT IN SOLID WASTE MANAGEMENT (SWM) TO ENHANCE THE QUALITY OF LIFE (A CASE STUDY OF AAP) John Mathiang Machar Mathiang; Chaerul D. Djakman
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

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

Gap Analysis in Implementing IFRS S1 and IFRS S2: A Case Study at Bank X in Indonesia Mela Amelia; Chaerul Djakman
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5755

On June 2023, the ISSB published two sustainability disclosure standards IFRS S1 and IFRS S2. This study aims to analyze the disclosure of climate-related reports based on IFRS S1 and S2 standards. Four primary aspect Governance, Strategy, Risk Management, and Metrics and Targets need to be disclosed based on IFRS S1 and S2. The author identified a total of 29 main criteria that need to be disclosed. This study used qualitative research approach through literature studies, documents, and interviews. This research was conducted in one of the Indonesian companies in the banking sector. The findings demonstrated that, of the four primary aspect, Governance (9/9) has been evaluated in compliance with IFRS S1 and S2, but due to various stages of the development process, Strategy (8/12), Risk Management (1/3), and Metrics and Targets (3/5) have not yet been completely disclosed. Primarily in part to issues with technology and data, such as merging climate risk to "transverse risk" in the scenario analysis process, the company has not been able to quantitatively integrate climate-related risks and opportunities with financial performance and financial position.

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

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

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 Tingkat Maturitas Manajemen Risiko di Perusahaan Manajer Investasi Indonesia Permadi Baskoro; Chaerul Djusman Djakman
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

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.

Evaluasi Penerapan Manajemen Risiko di Direktorat Jenderal PQR Berdasarkan Pedoman Menteri Arlin Pramayuningtyas; Chaerul Djakman Djakman
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p04

The aim of this research is to evaluate the implementation of risk management at the Directorate General PQR based on Ministerial Guidelines. Ministerial guidelines are prepared as a reference basis for implementing risk management in order to establish a good quality of risk management. The method used in this research is by observing the secondary data such as any regulations and documents related to risk management and conducting interview. The result of this research shows that Directorate General PQR has not fully followed the rules set out in the Ministerial Guidelines in implementing risk management. There are several aspects of the Guidelines that have not been followed. Even though they have integrated the risk management process into their business process, the implementation of risk management is still a form of formality. Keywords: Risk; Risk Management; SPIP; Ministerial guidelines

Evaluasi Distribusi Manajemen Rantai Pasok Komoditas Bahan Baku Industri Semen (Studi Kasus Pada PT X) Dian Aisyah Rahayu; Chaerul D. Djakman
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.499

Tujuan penelitian ini adalah mengevaluasi aktivitas dan efisiensi biaya distribusi dalam manajemen rantai pasok sehingga dapat memberikan rekomendasi perbaikan bagi perusahaan. Secara keseluruhan, hasil penelitian ini merupakan evaluasi kualitatif dengan menggunakan analisa isi deskriptif sebagai teknik evaluasi data dengan menggunakan data primer berdasarkan hasil wawancara, observasi dan dokumentasi dan data sekunder yang diperoleh dari data-data relevan perusahaan. Berdasarkan hasil wawancara yang dilakukan dengan GM of Department Trading & Business Development, diperoleh fenomena yang melatarbelakangi penelitian ini yaitu terdapat kondisi under supply serta biaya demurrage dan klaim kualitas. Karakteristik orisinalisasi penelitian ini adalah pembahasan yang komprehensif dalam distribusi rantai pasok dalam kaitannya dengan kuantitas supply, product quality serta aktivitas bongkar muat yang belum ada dalam penelitian sebelumnya. Hasil penelitian menunjukkan kondisi distribusi rantai pasok tidak optimal selama tahun 2019-2021 sehingga menyebabkan kondisi under supply dan loss supply dan tingginya demurrage dalam biaya bongkar muat yang disebabkan oleh kualitas komunikasi yang berjalan tidak efektif. Hasil ini mengimplikasikan bahwa komunikasi dan pemantauan yang optimal dalam distribusi rantai pasok sangat berperan penting terhadap kualitas distribusi dan efisiensi biaya yang ditimbulkan.

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