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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) The International Journal of Business Review (The Jobs Review) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Akuntansi
Lindawati Gani
Fakultas Ekonomi Dan Bisnis Universitas Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : JIA (Jurnal Ilmiah Akuntansi)

 1 
Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy : (Case Study of Indonesia’s Social Health Insurance Provider) Tandid Nasal; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.47931

Abstract

This study aims to evaluate the alignment of the scope of internal audit activities with the strategy of Indonesia’s Social Health Insurance Provider (BPJS Kesehatan). The perception of the added value provided by the internal audit is often described as hazy and enigmatic. Therefore, Eulerich and Lenz (2020) defined the internal audit role into three scopes: Governance, risk and compliance (GRC) partner, trusted advisor and value driver. This qualitative research uses a case study method by collecting internal organisational documents, questionnaire surveys and interviews. The results show that BPJS Kesehatan’s internal audit can act as both a GRC partner and a trusted advisor. However, its internal audit activity is not prepared and aligned with the implementation of the organisation’s strategy. The internal audit function is nevertheless moving towards aspects in which it may add more value to the success of the organisation’s strategy.
The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability: (A Case Study of Distributor Company) Feki Wahyu Colimah; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.57398

Abstract

This research aims to implement and analyze the concept of time-driven activity-based costing (TDABC) to allocate the cost of serving customers to their accounts, analyze customer profitability, and formulate strategic decisions to increase customer profitability. The study employs a case study strategy with a mixed methods research approach, utilizing various research tools to obtain detailed data. The collected data is analyzed using descriptive analysis with explanation-building techniques. The results reveal that the ten largest customers were profitable for Company A in 2021; however, the most significant profit was not generated by customers who contributed the greatest revenue, and vice versa. The customer profitability analysis indicates that two customers require the highest service priority and care, seven customers should be managed with periodic evaluations, and one customer does not require service priority. These findings underscore the importance of a nuanced approach to customer management and strategic decision-making to enhance overall profitability. By implementing TDABC, companies can more accurately allocate costs and identify key areas for improvement in customer service and profitability.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Chaerul D Djakman Elvia Sauki Feki Wahyu Colimah Feny Triagustina Fitriany Fitriany, Fitriany Hilda Rossieta I Made Pradana Adiputra Johnny Jermias Johnny Jermias Johnny Jermias Kusuma, Kezia Nabella Lianny Leo Lianny Leo Marganingsih, Arywarti Michelle Claudia Oktavia . Rachmawati, Nurul Aisyah Rossieta, Hilda Sondang Eka Rahmawati Sylvia Veronica Siregar Tandid Nasal Tengku Riza Zarzani N Viska Anggraita, Viska Yuniasih, Rafika Zalida Afni