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All Journal Jurnal Manajemen dan Organisasi Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan Jurnal Ilmu Manajemen JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Kinerja Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Sebatik Jurnal Logistik Indonesia Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Indonesian Journal Of Energy And Mineral Jurnal Ilmu Manajemen Jurnal Akuntansi dan Keuangan Indonesia JURNAL TEKNIK INDUSTRI Jurnal Polimesin Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan

Andian Ari Istiningrum

Program Studi Logistik Minyak Dan Gas, Politeknik Energi Dan Mineral

Author-ID : 2430913

Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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PENGARUH RESIDUAL INCOME DAN MARKET TO BOOK RATIO TERHADAP STOCK RETURN PADA INDUSTRI MANUFAKTUR Andian Ari Istiningrum; Suryati Suryati Suryati
JURNAL ILMU MANAJEMEN Vol 11, No 3 (2014): Agustus
Publisher : Universitas Negeri Yogyakarta

The aims of this research are to determine the influence of residual income and market to book ratio toward stock return in the manufacture companies listed in the Bursa Efek Indomesia (BEI) during 2010-2012. The number of population is 135 manufacture companies and 30 manufacture companies based on the criterions are chosen as the research sample. Historical data from 2010 to 2012 is used in this research. Data is analyzed by multiple regression. The research reveals that residual income and market to book ratio individually has a positive and significant influence toward stock return. Market to book ratio is proven as the factor that provides higher influence as compared to residual income.

ANTECEDENTS AND IMPACTS OF STUDENTS’ ETHICAL PERCEPTION IN ACCOUNTING LEARNING PROCESS Istiningrum, Andian Ari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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

The objectives of this research are to get knowledge about what contributions that higher education can provide to build students’ ethical perception and awareness of fraud prevention. To achieve these objectives, the research was conducted toward accounting students at Yogyakarta State University. Data were collected using questionnaires distributed to 149 students. The analysis of the data used path analysis. Based on the result of the survey to the respondents, the research provides evidence that higher education has a positive and significant influence to build students’ ethical perception through internalizing objectivity and professional responsibility in the intermediate auditing course. In addition, it is also proven that accounting students who have high level of ethical perception are able to build awareness of fraud prevention.

KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA Andian Ari Istiningrum
Sebatik Vol. 27 No. 1 (2023): Juni 2023
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v27i1.2018

Tujuan dari penelitian ini adalah untuk menentukan pengaruh kinerja lingkungan terhadap pengungkapan lingkungan pada perusahaan sektor energi di Indonesia. Pengukuran kinerja lingkungan berdasarkan indikator ISO 14001 dan PROPER; sedangkan pengukuran pengungkapan lingkungan berdasarkan indikator-indikator yang terdapat dalam Indonesian Environmental Reporting Index. Perusahaan sektor energi di Bursa Efek Indonesia pada tahun 2021 menjadi populasi penelitian dengan total populasi 167 perusahaan. Penentuan sampel berdasarkan pada beberapa kriteria sehingga sampel terpilih sebanyak 36 perusahaan. Data dianalisis dengan menggunakan structural equation models – partial least square dengan tambahan variabel kontrol yaitu profitabilitas, leverage, dan ukuran perusahaan. Net profit margin, return on asset, dan return on equity merupakan indikator pengukur profitabilitas, sedangkan leverage diukur dengan menggunakan indikator debt to asset ratio dan debt to equity ratio. Ukuran perusahaan ditentukan berdasarkan nilai logaritma natural total aset dan nilai logaritma natural total penjualan perusahaan. Data-data penelitian dikumpulkan melalui teknik dokumentasi pada laporan tahunan dan laporan keberlanjutan perusahaan tahun 2021. Pengolahan data dilakukan dengan menggunakan Smart PLS karena sampel penelitian hanya sedikit. Setelah dilaksanakan boostrapping pada Smart PLS, penelitian memberikan hasil bahwa kinerja lingkungan berpengaruh negatif signifikan terhadap pengungkapan lingkungan dengan nilai path coefficient, t statistic, dan p-value berturut – turut sebesar -0,374; 2,496; dan 0,013. Sedangkan, variabel kontrol yang terbukti berpengaruh signifikan terhadap pengungkapan lingkungan dalam penelitian ini hanya variabel profitabilitas.

KETAHANAN STOK TANGKI TIMBUN LPG: STUDI KASUS PADA PERUSAHAAN Z M. Adithya Alhafizh; Andian Ari Istiningrum
Indonesian Journal of Energy and Mineral Vol. 3 No. 1 (2023): Indonesian Journal of Energy and Mineral
Publisher : Politeknik Energi dan Mineral Akamigas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53026/IJoEM/2023/3.1/1036

Kebutuhan LPG yang terus meningkat setiap tahunnya menyebabkan kenaikan permintaan sehingga dapat menghambat proses pendistribusian LPG di perusahaan Z. Untuk memperlancar kegiatan pendistribusian LPG, maka dilakukan prediksi kebutuhan LPG dan ketahanan stok LPG sehingga permintaan pada cakupan wilayah operasional PT Z hingga 3 tahun kedepan dapat terpenuhi. Dalam menentukan prediksi kebutuhan LPG untuk 3 tahun kedepan, perhitungan prediksi dilakukan dengan menggunakan data historis Thruput LPG pada tiga tahun sebelumnya, yaitu pada periode Juni 2019 sampai Mei 2022 dengan hasil prediksi dihitung untuk 3 tahun kedepan, yaitu dari Juni 2022 sampai Mei 2025. Metode yang digunakan dalam melakukan prediksi dipilih berdasarkan jenis dan pola data yang dimiliki dan membandingkan nilai Average Absolute Error (AAE) terkecil dari metode- metode yang digunakan. Hasil perhitungan menggunakan metode Winter Multiplicative didapatkan hasil prediksi kebutuhan LPG sebesar 68.839,54 ton , dari hasil tersebut didapatkan presetase kenaikan kebutuhan LPG untuk memenuhi permintaan sebesar 18,99 atau 19% dari data 3 tahun sebelumnya.. Dari hasil prediksi kebutuhan produk LPG,didapat rata-rata thruput harian LPG sebesar 63,74 ton pada periode 3 tahun mendatang. Artinya terjadinya kenaikan thruput rata-rata harian pada 3 periode sebelumnya yaitu, 53,315 ton menjadi 63,74 ton. Tangki yang digunakan memiliki safe capacity sebesar 360 ton. sehingga ketahanan stok tangki timbun LPG menurun dari 3 tahun sebelumnya yaitu 6 hari menjadi 5 hari, yang artinya dengan kapasitas tangki timbun yang sama sebesar 360 ton,dapat memenuhi kebutuhan harian produk LPG 3 tahun mendatang sesuai dengan ketentuan ketahanan stok yang ditetapkan perusahaan yaitu sebesar 2 hari.

Strategi Mitigasi Risiko dengan Supply Chain Operation Reference dan House of Risk Bagaswara Wardhana; Andian Ari Istiningrum
JURNAL TEKNIK INDUSTRI Vol. 13 No. 2 (2023): VOLUME 13 NO 2 JULI 2023
Publisher : Jurusan Teknik Industri, Fakultas Teknologi Indusri Universitas Trisakti

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

Intisariâ€” Aktivitas bisnis perusahaan dapat terganggu karena ketidaksiapan perusahaan dalam menghadapi risiko. PT X merupakan perusahaan logistik yang bergerak di bidang minyak dan gas yang menjalankan bisnisnya sebagai agen bahan bakar industri. Saat ini, PT X melakukan distribusi bahan bakar HSD B30 kepada salah satu pelanggan yaitu PT A dengan skema penyaluran Vendor Held Stock (VHS). Permasalahan yang dihadapi PT X dalam menjalankan proses penyaluran bahan bakar yaitu ketidaksiapan dalam mengimplementasikan skema penyaluran yang digunakan pada masa transisi. Hingga saat ini PT X masih belum memiliki strategi dalam pengelolaan risiko yang berguna dalam penentuan dan pengambilan keputusan. Penelitian ini bertujuan untuk merancang strategi mitigasi risiko pada PT X selama PT X menghadapi masa transisi. Berdasarkan hasil analisis pemetaan aktivitas diperoleh 13 aktivitas yang terjadi pada skema VHS dengan pendekatan Supply Chain Operation Reference (SCOR). Berdasarkan hasil pemetaan, digunakan metode House of Risk (HOR) untuk merancang strategi mitigasi risiko pada proses penyaluran BBM skema VHS. Dari 11 preventive action dipilih 4 preventive action yang dapat diambil sebagai langkah bagi perusahaan untuk dapat menjaga kelancaran penyaluran, meningkatkan pelayanan pada skema VHS serta dengan dilakukan mitigasi risiko ini dapat dijadikan sebagai langkah membuka peluang pasar. Preventive action ini dipilih berdasarkan prioritas dari nilai rasio efektifitas dalam melakukan tindakan mitigasi diantaranya melakukan koordinasi lebih baik antar fungsi operasional yang memiliki rasio efektifitas sebesar 39,5%, meningkatkan koordinasi dengan pihak transporter sebesar 19,1%, membuat evaluasi performa vendor transporter sebesar 9,2% dan memberikan pelatihan bagi para tenaga kerja sebesar 8,0%. Abstractâ€” A company's business activities can be disrupted due to uncertainty and the readiness of the company to face risks. PT X is a logistics company engaged in the oil and gas sector that runs its business as an industrial fuel agent. Currently, PT X distributes HSD B30 fuel to one of its customers, PT A, with a vendor held stock (VHS) distribution scheme. PT X in carrying out the fuel distribution process has problems because it is currently experiencing a transition period in the distribution scheme, related to information management and coordination and does not rule out the possibility of this type of service being used to other customers. Until now PT X still does not have a strategy in risk management that is useful in determining and making decisions. Based on the results of the activity mapping analysis, 13 activities were obtained that occurred in the VHS scheme with the Supply Chain Operation Reference (SCOR) approach. Based on the mapping results, the house of risk (HOR) method is used in this study to design risk mitigation strategies in the fuel distribution process of the VHS scheme. From 11 preventive actions, 4 preventive actions were selected that can be taken as steps for the company to be able to maintain smooth distribution, increase the level of service in the VHS scheme and with this risk mitigation can be used as a step to open market opportunities. These preventive actions were selected based on the priority of the effectiveness ratio value in carrying out mitigation actions including performing better coordination between operational functions that has an effectiveness ratio of 39.5%, improving coordination with the transporter by 19.1%, evaluating the performance of transporter vendors by 9.2% and providing training for workers by 8.0%.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jti.v13i2.17560

Intisari— Aktivitas bisnis perusahaan dapat terganggu karena ketidaksiapan perusahaan dalam menghadapi risiko. PT X merupakan perusahaan logistik yang bergerak di bidang minyak dan gas yang menjalankan bisnisnya sebagai agen bahan bakar industri. Saat ini, PT X melakukan distribusi bahan bakar HSD B30 kepada salah satu pelanggan yaitu PT A dengan skema penyaluran Vendor Held Stock (VHS). Permasalahan yang dihadapi PT X dalam menjalankan proses penyaluran bahan bakar yaitu ketidaksiapan dalam mengimplementasikan skema penyaluran yang digunakan pada masa transisi. Hingga saat ini PT X masih belum memiliki strategi dalam pengelolaan risiko yang berguna dalam penentuan dan pengambilan keputusan. Penelitian ini bertujuan untuk merancang strategi mitigasi risiko pada PT X selama PT X menghadapi masa transisi. Berdasarkan hasil analisis pemetaan aktivitas diperoleh 13 aktivitas yang terjadi pada skema VHS dengan pendekatan Supply Chain Operation Reference (SCOR). Berdasarkan hasil pemetaan, digunakan metode House of Risk (HOR) untuk merancang strategi mitigasi risiko pada proses penyaluran BBM skema VHS. Dari 11 preventive action dipilih 4 preventive action yang dapat diambil sebagai langkah bagi perusahaan untuk dapat menjaga kelancaran penyaluran, meningkatkan pelayanan pada skema VHS serta dengan dilakukan mitigasi risiko ini dapat dijadikan sebagai langkah membuka peluang pasar. Preventive action ini dipilih berdasarkan prioritas dari nilai rasio efektifitas dalam melakukan tindakan mitigasi diantaranya melakukan koordinasi lebih baik antar fungsi operasional yang memiliki rasio efektifitas sebesar 39,5%, meningkatkan koordinasi dengan pihak transporter sebesar 19,1%, membuat evaluasi performa vendor transporter sebesar 9,2% dan memberikan pelatihan bagi para tenaga kerja sebesar 8,0%. Abstract— A company's business activities can be disrupted due to uncertainty and the readiness of the company to face risks. PT X is a logistics company engaged in the oil and gas sector that runs its business as an industrial fuel agent. Currently, PT X distributes HSD B30 fuel to one of its customers, PT A, with a vendor held stock (VHS) distribution scheme. PT X in carrying out the fuel distribution process has problems because it is currently experiencing a transition period in the distribution scheme, related to information management and coordination and does not rule out the possibility of this type of service being used to other customers. Until now PT X still does not have a strategy in risk management that is useful in determining and making decisions. Based on the results of the activity mapping analysis, 13 activities were obtained that occurred in the VHS scheme with the Supply Chain Operation Reference (SCOR) approach. Based on the mapping results, the house of risk (HOR) method is used in this study to design risk mitigation strategies in the fuel distribution process of the VHS scheme. From 11 preventive actions, 4 preventive actions were selected that can be taken as steps for the company to be able to maintain smooth distribution, increase the level of service in the VHS scheme and with this risk mitigation can be used as a step to open market opportunities. These preventive actions were selected based on the priority of the effectiveness ratio value in carrying out mitigation actions including performing better coordination between operational functions that has an effectiveness ratio of 39.5%, improving coordination with the transporter by 19.1%, evaluating the performance of transporter vendors by 9.2% and providing training for workers by 8.0%.

IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DI UNIVERSITAS NEGERI YOGYAKARTA Ismani, Ismani; Istiningrum, Andian Ari; Nugroho, Mahendra Adhi; Pustikaningsih, Adeng
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Implementasi Sistem Pengendalian Intern Pemerintah di Universitas Negeri Yogyakarta. Penelitian ini bertujuan untuk mengetahui implementasi Sistem Pengendalian Intern Pemerintah yang meliputi unsur lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan di Universitas Negeri Yogyakarta (UNY). Populasi dalam penelitian ini adalah seluruh pegawai UNY, sedangkan sampel penelitiannya adalah pegawai UNY di lingkungan Rektorat UNY berstatus PNS. Berdasarkan kriteria tersebut, terpilih 146 pegawai sebagai sampel penelitian. Hasil penelitian memberikan kesimpulan bahwa implementasi unsur-unsur Sistem Pengendalian Intern Pemerintah di UNY sudah berjalan dengan baik. Kata Kunci: lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, pemantauan Abstract: The Implementation of Government Internal Control System in Yogyakarta State University. The aim of this research is to have empirical evidence about the implementation of government internal control system including control environment, risk assessment, control activity, information and communication, and monitoring in Yogyakarta State University (YSU). The population used in this research is YSU employees; while the sample is employees working in the head office. There are 146 employees chosen as the research sample. The research shows that the implementation of Government Internal Control System in YSU runs well. Keywords: control environment, risk assessment, control activity, information and communication, monitoring

EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA Istiningrum, Andian Ari
Jurnal Economia Vol 8, No 1: April 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS that has already occurred in Indonesia. The study is conducted by reviewing, analyzing and evaluating the effects and solutions of convergence to IFRS in other countries that have already implemented IFRS. All possible accounting learning method offered by accounting lecturers in other countries are evaluated in order to find the solution that is appropriate with condition faced by Indonesian universities. The results are as follow: (i) convergence to IFRS requires that accounting learning process should underline the use of more principle-base standard, professional judgment, fair value measurement and collaboration with other professions. (ii) experiential learning through case study can be used to generate knowledge and skills of IFRS. Keywords: IFRS, accounting learning process, experiential learning, case study Abstrak: Experiential Learning untuk Mengenalkan IFRS di Universitas-universitas di Indonesia. Tujuan dari kajian ini adalah untuk menemukan solusi dari permasalahan terkait dengan pembelajaran akuntansi berbasis IFRS dan mengevaluasi beberapa solusi yang bisa digunakan untuk mengintegrasikan IFRS dalam kurikulum akuntansi di perguruan tinggi Indonesia. Studi ini dilaksanakan dengan melakukan reviu, analisis dan evaluasi terhadap model pembelajaran akuntansi berbasis IFRS pada negara lain yang terlebih dahulu telah mengimplementasikan IFRS. Berbagai model pembelajaran dari negara lain akan dievaluasi sehingga ditemukan model pembelajaran akuntansi yang paling tepat untuk digunakan dalam pembelajaran IFRS di Indonesia. Studi ini memberikan hasil sebagai berikut: (i) Konvergensi IFRS menimbulkan perubahan pembelajaran akuntansi di mana pembelajaran harus memfokuskan diri pada penggunaan standar berbasis prinsip, pertimbangan professional, pengukuran nilai wajar, dan kolaborasi dengan bidang ilmu lain, (ii) studi kasus bisa digunakan sebagai metode pembelajaran akuntansi berbasis IFRS karena dengan studi kasus mahasiswa bisa mendapatkan pengalaman untuk melakukan konvergensi laporan keuangan dari basis US GAAP ke basis IFRS. Kata Kunci: IFRS, proses pembelajaran akuntansi, pengalaman belajar, studi kasus

Inventory Cost Reduction with Economic Order Quantity for Filter Spare Part in Aircraft Filling Depot Furtyfatimah, Atita; Istiningrum, Andian Ari; Sono
Jurnal Manajemen dan Organisasi Vol. 14 No. 3 (2023): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v14i3.45513

Filter is one of the spare parts playing an important role in maintaining the quality of aviation fuel. Filter replacement is increasingly being carried out when the frequency of aviation fuel distribution is higher. Therefore, it is necessary to control the filter level of inventory. This research aimed to design filter ordering schemes by Economic Order Quantity (EOQ) and to reduce the inventory cost for filter in aircraft filling depot. This research was conducted in one of aircraft filling depot in Indonesia. The data regarding filter demand, lead time, ordering cost, and carrying cost were collected from the depot’s documents. Several steps were conducted to achieve the purposes of the research including classifying filter category by ABC method, calculating optimal order quantity, order frequency, safety stock, reorder point, and inventory cost. The inventory cost calculated by EOQ was then compared to the actual inventory cost incurred in the depot to determine the inventory cost reduction. The implementation of EOQ enabled the depot to reduce its inventory cost by Rp8.348.848,20 or there was a 73,22 percent inventory cost reduction.. The EOQ used in this research was adapted to the difficulties of the depot to predict the demand of filters. The probabilistic EOQ used in this research was expected to be the contribution from this research since this method tended to be used in the uncertainty condition. Based on this method, the safety stock was calculated as a way to reduce the uncertainty demand and the risk of filter shortage.

Optimizing LNG efficiency by implementing reliquefaction technology to reduce boil-off gas and enhance profitability Muhtadi, M. Zaky; Rayazen, Ichsan; Istiningrum, Andian Ari; Sugito, Bambang
Jurnal Polimesin Vol 22, No 6 (2024): December
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jpl.v22i6.5607

Run an analysis of this abstract, focusing on its relevance, format, flow, and coherence. Technological advancements compel companies to enhance the efficiency of their business operations, including those in the oil and gas sector. Natural gas, particularly Liquefied Natural Gas (LNG), is a vital commodity in significant demand. A primary challenge within the LNG supply chain is minimizing the losses caused by gas evaporation (boil-off gas) during distribution and reception. This study proposes the implementation of a reliquefaction plant on a 170,000 m³ Floating Storage and Regasification Unit (FSRU). Through this innovative approach, this study aims to optimize the utilization of Boil-off Gas (BOG) and augment the company's revenue. The results indicate that the liquefaction plant can reduce BOG by 77 percent, significantly outperforming conventional methods. The economic feasibility analysis revealed a Net Present Value (NPV) of $82,892,970 and an Internal Rate of Return (IRR) of 25 percent, suggesting substantial profit potential. Furthermore, the reliquefaction of 1,777.6 MMBtu BOG per day could potentially increase the company's revenue by IDR 94,078,421,500 annually, surpassing initial estimates. This study contributes significantly to the advancement of more efficient LNG management technologies, providing concrete solutions to minimize energy waste and enhance profitability within the LNG industry. These findings facilitate the implementation of similar technologies at other LNG facilities, potentially transforming industry-wide practices.

Co-Authors Adeng Pustikaningsih Annisa Ratna Sari Bagaswara Wardhana Bambang Sugito Dwi Nurma Heitasari Furtyfatimah, Atita Hana Kurniawan Ibnu Lukman Pratama Ismani Ismani Ismani Ismani Laily Maudy Munandar M. Adithya Alhafizh Mahendra Adhi Nugroho Muhammad Zaky Za'im Muhtadi Muhtadi, M. Zaky Munandar, Laily Maudy Ngadirin Setiawan Qonita Hana Insyira Ratna Mentari Rayazen, Ichsan Sono Sono Sono Sono, _ Suryati Suryati Suryati Umi Khasanah Virgy Andika Putri _ Sono

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