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All Journal Jurnal Akuntansi Multiparadigma Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Inovasi: Jurnal Ilmiah Ilmu Manajemen The International Journal of Business Review (The Jobs Review) International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Journal of Economics and Business UBS Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi
Chaerul Djusman Djakman
Universitas Indonesia
Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences

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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 : Universitas Islam Negeri Raden Mas Said 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.
Risk culture evaluation: A case study of Islamic Bank XYZ Meloza, Kausar; Chaerul Djusman Djakman
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.8324

Abstract

In response to the 2007–2009 financial crisis and various instances of risk management failures impacting financial institutions, regulators and companies have become increasingly aware of the critical role that risk culture plays in enhancing the effectiveness of risk management within financial organizations. Recently, Bank XYZ has experienced a significant rise in losses due to operational incidents closely linked to aspects of its risk culture. This study utilizes the Financial Stability Board’s (FSB) Sound Risk Culture Indicators framework to assess the strength of the risk culture at Bank XYZ. Data was collected through questionnaires completed by 44 respondents, interviews with two senior leaders, and a review of relevant documents. The findings reveal that, overall, Bank XYZ demonstrates strong risk culture indicators, though there are areas for improvement, including: the articulation of leadership’s risk culture aspirations, the establishment of clear reporting channels for products and practices, the processing of significant past incidents as lessons learned, the systematic evaluation of risk culture aspects, and the strengthening of the control function's roles and authority in business decision-making. This study provides valuable insights into the resilience of an Islamic bank’s risk culture in Indonesia, using the FSB’s Sound Risk Culture Indicators.
Evaluation of Iso 31000 Risk Implementation in in DKI Jakarta Provincial Government-Owned Enterprises (BUMN) Subsidiaries (Case Study on PT B, A Subsidiary of PTX) Kautsar, Dzaid Al; Djakman , Chaerul D.
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4947

Abstract

PTX is a regionally-owned enterprise of the Jakarta provincial government operating in the public transportation sector, and PT. B is a subsidiary of PT. X engaged in property development and property management, particularly in the Jakarta area. Since its establishment in 2020, PT. X has not conducted an evaluation regarding the conformity of ISO 31000 implementation in risk management at PT. B. This study aims to evaluate the conformity of risk management at PT. B based on ISO 31000. The research uses a case study approach through document observation, interviews, and literature findings. The results of this study indicate that PT. B is aware of the importance of risk management implementation and has made efforts to apply risk management. However, the implementation of risk management is still not in accordance with the ISO 31000 risk management standard. PT. B does not yet have an integrated system related to risk management implementation. The risk management documentation process is still carried out in a simple manner. The processes of identification, mitigation, monitoring, and evaluation are still focused on top risks. PT. B also does not yet have a dedicated work unit for risk management within the company. It is expected that this research can serve as evaluation material for the company, especially the risk management work unit, so that the implementation of risk management can be maximized in accordance with ISO 31000 standards. Abstracts are written in Indonesian and English, consisting of the main problem, objectives, methods, and research results.
HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE Hartoni, Hartoni; Djakman, Chaerul Djusman
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.6157

Abstract

Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model. Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks.
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.
Identification of Risk Management Implementation on Environmental Issues Related to Airport Operations : Case Study of Rahadi Oesman Airport Amran Hamid, Rusyda; Djakman, Chaerul D.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.891

Abstract

This study aimed to evaluate environmental risks based on risk assessment analysis and implement effective risk management to support Rahadi Oesman Airport operations. The research design and methodology used an evaluative case study approach with qualitative methods. Data were collected through a literature review, interviews with two airport employees, including the airport chief, and direct observation in the field. Analysis was conducted by identifying issues, categorizing data, and evaluating findings to develop recommendations and risk reduction strategies. The main findings of this study show that environmental risks such as bad weather, non-standard aircraft spacing, foreign objects, security issues, and wildlife around the airport can cause flight delays, cancellations, or accidents. Risk management includes reducing the use of vehicles with engines, saving water and lights, and using human labour for ground handling activities. The implications of this study emphasise the importance of environmental risk control strategies, strict implementation of SOPs, and training for airport staff. This research contributes to environmental risk management practices in the aviation industry and provides valuable insights for other airports facing similar challenges. Nonetheless, this study has limitations on the number of respondents and the use of questionnaires that need to be further developed.
Evaluasi Distribusi Manajemen Rantai Pasok Komoditas Bahan Baku Industri Semen (Studi Kasus Pada PT X) Aisyah Rahayu, Dian; D. Djakman, Chaerul
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

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

Abstract

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.
Analysis of Climate-Related Disclosures in Telkom's 2024 Sustainability Report According to Ifrs S2 Requirements Fransiskus Nicolas; Chaerul Djakman
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52568

Abstract

The implementation of the global IFRS S2 standard regarding climate-related disclosures presents new challenges for corporate reporting transparency in developing economies. This study aims to evaluate the readiness of climate-related disclosures of PT Telkom Indonesia (Persero) Tbk in its 2024 Sustainability Report based on IFRS S2 requirements. This research employs a qualitative approach using content analysis of public corporate documents, utilizing the IFRS S2 disclosure checklist instrument, which covers four main pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that PT Telkom Indonesia demonstrates a partial level of readiness in adopting the standard. Mature readiness is identified in the governance and risk management pillars, where climate change issues have been effectively integrated into board oversight structures and enterprise risk management frameworks. However, material gaps are found in the strategy and metrics pillars, particularly regarding the absence of quantified financial effects of climate risks on the company’s financial position, the lack of quantitative climate scenario analysis, and the incomplete Scope 3 GHG emissions inventory. The study concludes that while institutional foundations are established, the company needs to prioritize the development of financial impact models and the expansion of supply chain data to achieve full compliance in the future.
An An Integrated Risk Management Approach to Delay Risk in the Procurement Project of an Accommodation Work Barge Using FMEA Method Elga Madani Hanira; Chaerul D. Djakman
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3007

Abstract

This study aims to evaluate and design a risk management approach to address delay risks in the procurement project of an Accommodation Work Barge (AWB) at PT XYZ, a maritime company supporting the national oil and gas industry. The research applies the Failure Mode and Effects Analysis (FMEA) method integrated with the principles of ISO 31000:2018, using a qualitative case study approach. Data were collected through in-depth interviews, field observations, open-ended questionnaires, and project documentation. The results identified 18 potential risks across various project stages, from planning to execution. These risks were classified into three priority levels based on their Risk Priority Number (RPN): high priority (RPN > 200), medium priority (100 < RPN ? 200), and low priority (RPN ? 100). The highest-ranked risks included delays in the delivery of critical equipment, failure in coordination with external vendors, and weak oversight in vessel quality inspection procedures. Proposed mitigation measures include strengthening logistical control, implementing performance-based vendor evaluation, and enhancing technical SOPs and interdepartmental communication. This research contributes by providing an evaluative framework that can be utilized by similar companies to systematically identify, assess, and mitigate project risks. The recommendations aim to support the efficiency of procurement processes and reduce the likelihood of delays that may impact financial and operational performance.
Co-Authors Aisyah Rahayu, Dian Aldi, Bob Amran Hamid, Rusyda Anggraeni, Dian Yuni Anggraeni, Dian Yuni Arlin Pramayuningtyas Baskoro, Permadi Bio Audi Hanantio Dachi, Chintia Syaninda Dian Aisyah Rahayu Dian Yuni Anggraeni Elga Madani Hanira Elvia Sauki Fransiskus Nicolas Gina Halomoan Hartoni Hartoni Hilda Rossieta Imelda Suardi John Mathiang Machar Mathiang KAUTSAR, DZAID AL Kurnia Indah Sumunar Lindawati Gani M Khoiru Rusydi Mathiang, John Mathiang Machar Mela Amelia Meloza, Kausar Muhammad Khoiru Rusydi Nugraha, Taufan Anggara Oktavia Oktavia Permadi Baskoro Rusyda Amran Hamid Sidharta Utama Sylvia Veronica Nalurita Purnama Siregar Trianaputri, Anisa Ramadhini Trianaputri, Anisa Ramadhini Vatsiniaina Tatamo Sahondra Vera Diyanty Yos Ricki Yanuar Yuannisa Aisanafi Zalida Afni