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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Falah : Jurnal Ekonomi Syariah AKUNTANSI DEWANTARA Jurnal Manajemen dan Bisnis Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy IJBEM : Indonesian Journal of Business Economics and Management Kajian Akuntansi Insight Management And Business
Rudy Hartanto
Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT Suangga, Asri; Riyang Mardini; Rudy Hartanto
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3592

Abstract

This study explores how a Circular Economy (CE) disclosure appears in a company's Sustainability Report. In particular, the existence of CE is analyzed using the 5R approach, namely: reduce, reuse, recycle, recover, and repair. The research uses qualitative and quantitative content analysis methods, with the 2021 Sustainability Report of 10 companies achieving the 2022 Asia Sustainability Reporting Rating Platinum rankings. The ten companies in question are four engaged in the banking sector, three chemical manufacturers, two energy, and one pharmacy. The research results show that the commitment to a circular economy has given rise to many innovations in reducing generation and reusing waste in companies operating in the energy and chemical industries, two business sectors that use non-renewable natural resources as the main raw material. In the pharmaceutical industry, encourage the use of incinerators as a means of burning B3 waste so that it is safe for the environment. Meanwhile, in the banking sector, commitment to a circular economy can be seen in efforts to reduce paper use, which is in line with the trend of digitalization of banking services, which tends to be paperless. The keywords reduce, reuse, and recycle (3R) are the most common in corporate sustainability reports. While the keywords recovery and repair only appear in 2 reports. Keywords    : Circular Economy, Disclosure, Sustainability Reporting.  
Implementation of Good Corporate Governance in Improving Company Financial Performance (A Case Study of PT. Industri Jamu dan Farmasi Sido Muncul Tbk) Hartanto, Rudy; Rahayu, Dwi
Insight Management and Business (IMB) Vol. 2 No. 1 (2024): IMB 2024
Publisher : Institut Riset dan Publikasi Asas Nusantara.

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Abstract

This study examines the implementation of Good Corporate Governance (GCG) at PT. Industri Jamu dan Farmasi Sido Muncul Tbk and its impact on the company's financial performance. GCG, which encompasses the principles of transparency, accountability, responsibility, independence, and fairness, is implemented to create a transparent and accountable corporate governance system. This research uses a case study approach to analyze various aspects of financial performance such as profitability, liquidity, solvency, and operational efficiency. The results of the study indicate that the implementation of GCG at PT. Sido Muncul has successfully increased stakeholder trust, reduced the risk of fraud, and improved the company's financial performance. This study provides insights into the importance of GCG implementation for enhancing company performance and reputation, and offers a reference for other companies in applying effective GCG practices.
Analisis Faktor-Faktor Yang Mempengaruhi Korupsi Menggunakan Teori Fraud Triangle: Pendekatan Studi Kasus Hartanto, Rudy; Rahayu, Dwi
Indonesian Journal of Business Economics and Management Vol. 3 No. 1: IJBEM Desember 2023
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/ijbem.v3i1.1613

Abstract

Analisis faktor-faktor yang mempengaruhi korupsi menggunakan teori fraud ini memberikan fokus utama terhadap apa saja faktor yang dilakukan ketika seseorang melakukan tindakan korupsi dengan menggunakan teori fraud triangle. Berdasarkan hasil analisis jurnal ilmiah, makalah ini memberikan informasi mengenai hasil analisis salah satu kasus korupsi di Indonesia, Faktor utama yang mendukung adanya kasus korupsi dan Pencegahan yang dapat dilakukan untuk mengurangi terjadinya kasus korupsi. Hasil analisis ini menunjukkan bahwa faktor yang biasa digunakan oleh koruptor itu dikarenakan adanya peluang biasanya berbentuk kekuasaan yang dimilikinya. Hal ini dapat dilihat dari banyaknya kasus korupsi yang terjadi di Indonesia terutama pada sektor pemerintahan. Ada beberapa cara untuk mengurangi terjadinya kasus korupsi ini ialah memperkuat pengendalian internal seperti mempertegas SOP dan melakukan pengawasan secara rutin
Peran Struktur Tata Kelola dalam Mencegah Kecurangan Internal di Perbankan Indonesia Hartanto, Rudy; Sukarmanto, Edi; Rahayu, Dwi; Aulia, Asti Taskiyatul; Puspita, Nadiya Dwi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The banking industry is an industry that has the most vulnerable impact on fraud. Internal fraud committed by the internal banking parties can have a impact on reputation of the banking bank itself. the purpose of this research is to examine the components of the banking management structure which consists of independent audit committees, risk management committees, audit audits of internal audit work units, and the size of the company's internal fraud. The population in this study were all banks in Indonesia from 2020 and 2021. The sample obtained in this study was 61 banks. The testing technique in this study is to use multiple regression analysis. The results showed that the independent audit committee and the Risk Management Committee had no effect on internal fraud. Whereas audit examination of internal audit work units and company size affects internal fraud. The test results show that banks must pay attention to the structure of corporate governance, especially the internal audit work unit and company size in terms of management to reduce the possibility of internal fraud.
Co-Authors Adila Syakira Al-alliya Alia Alifa Ibrahim Andhika Anandya Annisa Nadiyah Rahmani Atwal Arifin Atwal Arifin, Atwal Aulia, Asti Taskiyatul Boyke Rahmat Ramdani Dea Rizky Amalia Putri Dwi Rahayu Edi Sukarmanto Epi Fitriah Faisal Baqir Tahmidi Fathurahman Marshall Avicenna Fuji Siti Fajriani Hamidah Anugerah Wardani Helni Mutiarsih Jumhur Hilman Ferianto Ilmawati Aranni irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Kamila, Zahra Kania Nurcholisah Laksono Trisnantoro Lukmannul Hakim Firdaus Magnaz Lestira Oktaroza Mahameru Rosy Rochmatullah Mey Maemunah Nopiyanti, Witri Nurleli Nurleli Pramono, Irena Paramita Pupung Punamasari Pupung Purnamasari Puspita, Nadiya Dwi Rida Adinda Rini Lestari Riyang Mardini Rochmatullah ., Rochmatullah Salma Sania Sri Fadilah Sri Nurhasanah Suangga, Asri Syifa Aghnia Tria Apriliana Wildan Bani Adam Yuhka Sundaya Yuni Rosdiana