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Journal : Owner : Riset dan Jurnal Akuntansi

Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP) Handayani, Yulya; Achsani, Noer Azam; Ardiansyah, Ferry
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.v9i1.2491

Abstract

This study aims to identify compliance risks within internal supervision activities, analyze the root causes, and formulate effective mitigation strategies. The research was conducted on the Government Internal Supervisory Apparatus (APIP) at Ministry X. The sampling technique used was purposive sampling, with a sample size of 5 key informants responsible for internal supervision. The method employed was a qualitative approach with a case study design. Descriptive analysis was supported by primary data obtained through in-depth interviews and Focus Group Discussions (FGD). The main findings of this study indicate that non-compliance with audit procedures, financial statement reviews, and budget plan reviews is primarily caused by disproportionate workloads, time constraints, and inadequate resource allocation. The impact of this non-compliance includes a decline in the quality of supervision outcomes and the institution's credibility. The conclusion of this study underscores the importance of implementing comprehensive mitigation strategies, including setting priorities within work procedures, forming teams that are competent and appropriately matched to the workload, and enhancing coordination among supervisory units. The implementation of these strategies is expected to improve compliance with work procedures and enhance the quality of internal supervision in the public sector.
Unusual Market Activity Di Bursa Efek Indonesia Periode Tahun 2021 - 2023 Rahman, Adytia; Achsani, Noer Azam; Bandono, Bayu
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.v9i1.2567

Abstract

The capital market plays a crucial role in a country's economy, enabling companies to raise funds through the sale of securities, with the Indonesia Stock Exchange (IDX) overseeing the trading of these securities to ensure transparency and protect investors. One of IDX's surveillance mechanisms is Unusual Market Activity (UMA), which identifies unusual stock price movements that may not necessarily violate regulations. This study highlights the function of UMA in maintaining market order, analyzing its impact on abnormal returns, and evaluating the effectiveness of UMA policies in creating a transparent, fair, and efficient market in Indonesia. The research investigates the influence of UMA announcements on stock trading activity and abnormal returns for companies listed on the IDX from January 2021 to December 2023. The data includes daily stock prices and transactions from IDX, KPEI, and KSEI, focusing on the observation period from H-5 to H+5 around UMA announcements. A purposive sampling technique was employed to select stocks on the UMA list during the study period. Using an event study methodology, the analysis includes descriptive statistics, normality tests, Wilcoxon Signed Rank Tests to measure changes in Trading Volume Activity (TVA) and abnormal returns before and after UMA announcements. The results reveal that after UMA announcements, the average abnormal return decreased from -0.112 to -0.253, and TVA declined from 0.0278 to 0.0184. The Wilcoxon test confirmed significant differences in AR and TVA before and after UMA, indicating that UMA impacts the market through declines in stock prices and trading activity.
Co-Authors -, Kaseno . Gunawan . Risfaheri ., Harianto ., Widhianthini A, Akhmad Aang Munawar Abd. Rasyid Syamsuri Abdullah, Feriansyah Abdurachman Abdurachman Achmad Fadillah Achmad Gus Fahmi Adetiya Rachman Aditya Galih Prihartono Aditya Kurniawan Aditya Kurniawan Adler H. Manurung Adler H. Manurung Adler Hayman Manurung Adler Haymans Manurung Adytia Pradnya Murti Agus Buono Agustina Widi Palupiningrum‬ Ahmad Haryo Oktamto Ahmad Heri Firdaus Aida Vityala Hubeis, Aida Vityala Ake Wihadanto Akhiruddin Maddu Akhmad Fauzi Alexandi, Muhammad Findi Alfa Firdaus Ali Akil Parlindungan Siregar Amadeus Sanda Layuk Amelia Theresia Sirait Amrieh Samad Soemargo, Amrieh Samad Amzul Rifin Ana Turyanti Andi Buchari Andra Devi Benazir Anggaraeni, Lukytawati Anggun Ratnawulan Ani Suryani Ani Suryani Anto Tri Sugiarto Arief Daryanto Arief Sabdo Yuwono Arief Tri Hardiyanto Arif Imam Suroso Arif Kurniadi Arif Kurniadi Aris Dwi Cahyanto Arman Arman Armansyah Halomoan Tambunan Aruddy Aruddy Aruddy Arya Hadi Dharmawan Asaduddin Abdullah Ascarya Ascarya Asep Taryana Asysyifa Vivekananda Aty Herawati Aulia Yulianti Wulandari Ayu Rahayu SARASWATI Aziz Darwis, Abdul Aziz, Lukmanul Hakim Baba Barus Bagus Sartono Bambang Juanda Bambang Mulyana Hermanto Bambang Pramudya Bambang Pramudya Noorachmat, Bambang Pramudya Bandono, Bayu Baransano, Michael Albert Bayu Bandono Bayu Bandono Bayu Bandono Bayu Bandono Bayu Widokartiko Beny Mulyana Sukandar Bonar M. Sinaga Bratakusumah, Deddy S. Budiatman Satiawihardja Bunasor Sanim Bustanul Arifin Bustanul Arifin Cahyana, Purwa Tri Casnan Casnan Casnan, Casnan Cecep Kusmana Cory Trisilawaty Cut Meurah Rosnelly Danang Harimurti Danika Reka Artha Danika Reka Artha Danti Astrini DB Hakim, DB Hakim Deddy S. Bratakusumah Deddy S. Bratakusumah Dede Iskandar Dedi Budiman Hakim Dedi Mulyadi2, Dedi Desak Putu Ristami Paramita Dhany Surya Ratana Dhita, Sasha Dian Fajarika, Dian Didin Hafidhuddin MS Dino Rimantho Djumali Mangunwidjaja Dodyk Pranowo Dominicus Savio Priyarsono Dondy A Setyabudi Drajat Martianto Dwi Andhayani Edi Mulyon Edvin Aldrian Edy Mulyono Eka Intan Kumala Putri Eka Khaerandy Oktafianto Eka Sudarmaji Elida Novita Elly Zunara Endang Prangdimurti Eriyatno . Erna Rusliana Muhamad Saleh Ernan Rustiadi Ernawati Alena Ersyad Perdana Perdana Erwin Riyanto Eti Rohaeti Etty Riani Fadjar Sofyar Fahmi, Achmad Gus Fajrian, Muhammad Aja FARAH FAHMA Fatma Aghitsni Fauzi, Rizal Ahmad Fenny Salomina Jensanura Asyerem Ferry Ardiansyah Ferry Syarifuddin Firman Siregar Fitri Kinasih Husnul Khotimah Fitria Yuliani Fitry Filianty Frances Roi Seston Tampubolon Ganistie Furry Qisthina Gasmara, Dimas Dhanubrata Gustan Pari Hadi Susilo Arifin Hadjomidjojo, Hartrisari Hakim, Dedi Budiman Handayani, Yulya Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Wijayanto Harianto Harianto Harianto MS Hariyadi Hariyadi Hartrisari Hadjomidjojo Hartrisari Hardjomidjojo Hefni Effendi Helen Wiryani Helmi Adam Hendina Pratiwi Hendramiko Hendri Setiadi Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Heni Hasanah Heni Hasanah Henny Saraswati Hermanto Siregar Herry Frenky Nababan Hizir Sofyan I Gede Widya Anantayoga Idqan Fahmi Idrus, Yudi Avalon Idrus, Yudi Avalon Ikhsana, Nadya Ramadhani Imam T Saptono Imam Teguh Saptono Indah Yuliasih Irawan, Toni Irfan Syauqi Beik Irmayanti Irmayanti Irmayanti Irmayanti, Irmayanti Irzaman, Irzaman Istingani Istingani Joyo Winoto, Joyo Kirbrandoko Kirbrandoko Kirbrandoko Kirbrandoko Koes Pranowo La Ode Abdul Rahman Laily Dwi Arsyanti, Laily Dwi Laily, Noer Lala M Kolopaking Lanang Bagus Satrio Liesbetini Haditjaroko Liesbetini Hartoto Lina Warlina LINAWATI HARDJITO Linda Karlina Sari Lukman M. Baga Lukytawati Anggraeni M Firdaus, M Firdaus Machfud Machfud Machfud Machfud Mangara Tambunan Mangara Tambunan Marimin , Marimin Marimin Maulana, Tubagus N.A. Maulida Aulia Rezki Meiharriko Meika Syahbana Rusli Meika Syahbanna Rusli Mela Yunita Michael Albert Baransano Michael Albert Baransano Michael Silaen Miranti Miranti Moch Hadi Santoso Moh. 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