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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Dewi Hanggraeni
FEUI and PT Daya Makara UI.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Operational Risk Management to Mitigate Employee Fraud in Banking Companies: Case Study at PT AAA Dewi Hanggraeni; Muhammad Chandika Andintyas
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 15 Nomor 1 Tahun 2021
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.251 KB) | DOI: 10.24843/MATRIK:JMBK.2021.v15.i01.p13

Abstract

This study aims to describe the potential losses due to employee internal Fraud using a case study at PT AAA in 2020 and its mitigation. The data used is the monthly loss data experienced by PT AAA for the period 2012 to 2019. The research methods used are quantitative and qualitative approaches. The quantitative method is applied by analyzing the calculation of the primary data, while the qualitative method is carried out by conducting interviews with several sources. To measure potential losses, this study uses the Monte Carlo formula and to process of calculating potential losses is assisted by Easyfit software. The results of this study indicate that the potential loss arising from operational risk due to Fraud by internal employees with a 95% confidence level is IDR 44,880,958,735,- or 9% of Net Income. This study also formulates a risk register so that it can be used as a reference for mitigating related risks to reduce potential losses and increase shareholder value.
Analyzing Firm Performance: The Influence of Enterprise Risk Management, Investment Decisions, and ESG Aspects in ASEAN-5 Non Financial Firms Muhammad Fikry Alfisyahrin; Dewi Hanggraeni
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2744

Abstract

This study aims to examine the effect of Enterprise Risk Management (Advanced level of ERM) and Investment Decisions on firm performance, with the moderating role of environmental, social and governance (ESG) factors in ASEAN-5 non-financial firms. Panel data regression analysis employed in this study with a total of 770 observations over a five-year period (2018 to 2022). The study finds a positive relationship between ERM implementation and firm performance metrics (ROA, Tobin's Q, PBV). Investment decisions, proxied by Price Earnings Ratio (PER), also show a positive influence on firm performance. Furthermore, Environmental, Social, and Governance (ESG) moderate the relationship between ERM on firm’s financial performance (ROA) and investment decisions on firm’s market performance (Tobin’s Q and PBV). The findings highlight the significance of integrating ESG factors on risk management practices and strategic investment decisions that improve firm’s financial and market-based performance.
Co-Authors Anasthacia . Chaerunnisa Widiani Maharmabi Dwi Muhammad Chandika Andintyas Muhammad Fikry Alfisyahrin Nathasya Christo