Article Per Year (5 Year)
p-Index From 2021 - 2026
10.277
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntabilitas Manajemen Pendidikan IMAGE Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Manajemen dan Kewirausahaan (JMDK) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Publik (Jurnal Ilmu Administrasi) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business JURIKOM (Jurnal Riset Komputer) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Warmadewa Management and Business Journal (WMBJ) Jurnal Ekonomi Manajemen Journal of Enterprise and Development (JED) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) International Journal of Islamic Educational Psychology JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Manajemen dan Profesional Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Empowerment Society JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Manajemen dan Perbankan (JUMPA) BanKu: Jurnal Perbankan dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) GEMAH RIPAH: Jurnal Bisnis Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Ilmiah Riset dan Pengembangan Jurnal Cendekia Ilmiah Academia Open Image : Jurnal Riset Manajemen ABM: International Journal of Administration, Business and Management
Hafid Aditya Pradesa
Politeknik STIA LAN Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 68 Documents
Search

 2   3   4   5   6 
Penilaian risiko pada layanan pembayaran pensiun PT Asabri Bandung: Sebuah praktek terbaik untuk penguatan tata kelola perusahaan Taufik, Nur Imam; Sulistianti, Intan; Pradesa, Hafid Aditya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.206 KB) | DOI: 10.32670/fairvalue.v5i2.1729

Abstract

The pension payment service is one of the important services carried out by PT Asabri, a BUMN that is trusted to manage pension funds for employees within the TNI and POLRI in Indonesia. Because every company does not want to suffer losses so it decides to manage risk properly. The purpose of this study is (1) to find out the risks that have the potential to arise in the pension payment service at PT Asabri Branch Bandung, (2) to explain the results of the risk assessment in the pension payment service based on the ISO 31000:2018 frame of reference. This research method includes qualitative research, using focus group discussions and document review as data collection techniques. From this study, six potential risks emerged, with one risk being at a moderately high level and five other risks including being at a moderately low level. The risk that needs more attention is the risk that the disbursement of funeral expense claims is received by the wrong person. The formulation of actions as risk mitigation that has been assessed has been presented in this article, along with practical recommendations for improving the application of Risk Management at PT Asabri Bandung.
Mediating Role of Affective Commitment in The Effect of Ethical Work Climate on Felt Obligation Among Public Officers Pradesa, Hafid Aditya; Dawud, Joni; Affandi, Muhamad Nur
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v16i2.2707

Abstract

Social exchange theory (SET) which explains the terms of the exchange agreement under the psychological contract assumes that what was promised is a key point in explaining individual responses at work. It was climate and support which will be argued as antecedents of individuals' attitudes and behaviors. Along with organizational support, ethical work climate was mostly examined only in relationship with intent-to leave. The purpose of this study was to determine felt obligation as the attitudinal outcome of ethical work climate, perceived organizational support, and affective commitment in terms of social exchange mechanism. This study is explanatory research based on primary data with a survey as the data gathered method. The result shows that one of five hypotheses rejected in this study. Furthermore, ethical work climate and perceived organizational support could affect felt obligation through affective commitment as mediation. Our findings are discussed below by considering the implications and limitations of this study.
Entrepreneurs perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic Agustina, Iin; Bin Ajis, Mohd Naeim; Pradesa, Hafid Aditya
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12563

Abstract

The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesias tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.
Policy Advocacy for Strengthening Village Governance in Developing Tourism Destination in Wangunharja Village Pradesa, Hafid Aditya; Zulvia, Pepi; Syawali, Andi Zhillan Sabtina
IMPOWERMENT SOCIETY Vol 5 No 1 (2022): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i1.840

Abstract

The development of tourism villages has become one of important programs of current government. Wangunharja Village, one of area in Lembang District, West Bandung Regency in West Java, has tourism potential that can be developed by stakeholders. The implementation of this community service activity uses the focus grup discussion method in order to increase understanding and involvement among stakeholders of the Wangunharja Village. The subject of the intense discussion with the Village Community was about understanding strengthening social capital in the process of developing tourism destinations. As a result, community gave a positive response and expressed their commitment in strengthening social capital such as form of collective action for managing resources in their area. This subject condition will be followed up by the Wangunharja Village Government by developing policies that encourage positive affirmations that could lead to more involvement among village communities. This activity recommends further activities in the form of workshops to guide the community in the process of developing tourism destinations in a sustainable manner.
Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia Widya Ananda; Hafid Aditya Pradesa; Reni Wijayanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4299

Abstract

The primary objective of this study is to conduct an analysis of sustainability reports based on the GRI Standard Guidelines among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study focuses on sustainability reports for the years 2019-2021, which were consecutively published on the official websites of the selected manufacturing companies. Employing a purposive sampling technique, a total of 21 manufacturing companies were included in the study, covering three distinct research periods, thereby resulting in the analysis of 63 data units. The research methodology involves descriptive statistics and utilizes quantitative content analysis methods. The findings of this study reveal that, during the 2019-2021 timeframe, none of the manufacturing companies listed on the IDX have provided comprehensive disclosure of all 89 GRI Standard indicator items in their sustainability reports. Furthermore, when categorizing the implementation levels of sustainability reports as "below average" or "above average," based on a comparison of the average index values among individual companies and all manufacturing companies, it is evident that larger-scale companies (with a market capitalization exceeding IDR 10 trillion) in the "above average" category have exhibited better adherence to sustainability reporting practices compared to smaller-scale companies (with a market capitalization below IDR 10 trillion). Additionally, the analysis indicates that the implementation of economic, environmental, and social aspects of sustainability reporting has shown steady improvement over the years among manufacturing companies. This suggests that while there has been progress, some companies are still not fully aligning with GRI Standards in their reporting practices.For future researchers, it is recommended to extend the analysis to cover a minimum of five reporting periods (years) to gain a more precise understanding of the evolving trends in sustainability reporting implementation. This expanded timeline will enable researchers to assess the progress made by companies in adapting their sustainability reports to conform with GRI Standards more accurately.
Peran Komitmen Afektif Dalam Memperkuat Dampak Dari Dimensi Iklim Kerja Etis Terhadap Perasaaan Berkewajiban Pegawai Pradesa, Hafid Aditya
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i2.21

Abstract

Studi ini bertujuan untuk mengeksplorasi peran keterikatan psikis dan emosional Pegawai Negeri Sipil dalam memperkuat dimensi iklim kerja etis publik dalam upaya peningkatan kewajiban yang dirasakannya untuk membantu pencapaian tujuan dari sebuah organisasi publik. Oleh karenanya penelitian ini mencoba untuk menjawab pertanyaan penelitian tentang apakah komitmen afektif mampu memperkuat efek dari masing – masing dimensi iklim kerja etis pada peningkatan perasaan berkewajiban pegawai, dan mana diantara dimensi tersebut yang paling dominan dalam memberikan efek terbesar secara tidak langsung pada perasaan berkewajiban melalui komitmen afektif pegawai. Sebanyak 42 orang Pegawai Negeri Sipil yang bekerja di kantor Pemerintah Provinsi Jawa Barat menjadi responden dalam penelitian ini. Data yang terkumpul dianalisis dengan menggunakan model persamaan struktural berbasis Partial Least Square. Temuan penelitian mengungkap bahwa seluruh dimensi iklim kerja etis mempunyai arti penting dalam membentuk keterikatan emosional pegawai dengan organisasinya, terutama dampak terbesar dihasilkan oleh rules and codes. Hal menarik yang terungkap adalah Hasil penelitian mengkonfirmasi bahwa keterikatan emosional pegawai dapat memberi dampak sangat besar terhadap peningkatan perasaan berkewajibannya kepada organisasi. Implikasi penting bagi organisasi publik adalah bagaimana memperkuat dimensi iklim kerja etis yang tidak hanya berangkat dari aturan semata.
PERSEPSI RISIKO PADA PEMERINTAHAN DESA: Sebuah Tinjauan Dari Perspektif Perangkat Desa Di Kabupaten Bandung Taufik, Nur Imam; Pradesa, Hafid Aditya; Agustina, Iin
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 1 (2022): Jurnal Ilimiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i1.353

Abstract

This study aims to explore the perceptions of risks that arise in village governance from the perspective of village officials. With village officials as the research analysis unit, about 62 village officials from developing villages, developed villages, and independent villages in Bandung Regency participated in this study. The researcher employs an instrument to measure respondents' perceptions of risk in several categories of risk impacts already taken in previous studies: financial, strategic, fraudulent, managerial, and technical related to the management of village government—five dimensions of the risk perception model in village governance. The conceptual framework builds the model. Two-stage confirmatory factor analysis tests the study. The results generally reveal that the managerial risk dimension is the risk with the most significant factor weighting compared to other risk dimensions. Thus, findings of risk, mainly managerial risk, may come from people, property, or processes involved in providing services that government organizations expect or need.
Model Empiris Tentang Kinerja Keuangan Perusahaan Farmasi Studi Pada PT. Kimia Farma (Persero) Tbk Salsabila, Ghassani Syifa; Taufik, Nur Imam; Rahman, Abdul; Pradesa, Hafid Aditya
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 5 No 1 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v5i1.301

Abstract

PT. Kimia Farma (Persero) Tbk, salah satu perusahaan farmasi terkemuka di Indonesia, beroperasi sebagai perusahaan publik atau Badan Usaha Milik Negara dalam industri farmasi. Penurunan laba menyebabkan kerugian yang terjadi pada tahun 2022 menjadi perhatian signifikan menjadi -Rp109,78 miliar di mana perusahaan mengalami kerugian yang mencolok yaitu sebesar Rp 399,67 miliar dibandingkan dengan laba yang tinggi pada tahun 2021 sebesar Rp 289,88 miliar. Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT. Kimia Farma (Persero) Tbk dari tahun 2018 hingga 2022 dengan menggunakan metode analisis vertikal dan horizontal. Hasil penelitian ini berupa model kinerja keuangan serta rekomendasi yang ditujukan kepada perusahaan itu sendiri dan para investor yang memerlukan informasi keuangan. Penelitian ini melalui pendekatan deskriptif dengan menggunakan pendekatan kuantitatif yang mengandalkan data sekunder, terutama laporan neraca yang tersedia di situs resmi. Analisis data yang digunakan yaitu analisis common size dan analisis perbandingan laporan keuangan. Dari hasil penelitian, terlihat bahwa kondisi keuangan PT. Kimia Farma (Persero) Tbk dinilai memiliki risiko yang perlu diperhatikan, dan kinerja keuangan perlu ditingkatkan untuk mengatasi tantangan tersebut. Implikasi praktis tersebut akan mengarahkan pada rekomendasi penting bagi perusahaan yang didiskusikan dan disampaikan pada bagian akhir artikel.
Analisis Penempatan Pegawai Berdasarkan Kompetensi di Dinas Pengelolaan Jalan dan Jembatan Wilayah Pelayanan I – VI Jawa Barat Ridwan, Rahma Auliya; Nugraha, Hari; Priatna, Ramdani; Pradesa, Hafid Aditya
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 17 No 2 (2024): Juli - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v17i2.260

Abstract

Pelaksanaan manajemen aparatur sipil negara, khususnya penempatan pegawai berdasarkan kebutuhan kompetensi masih belum maksimal. Salah satu organisasi perangkat daerah yang turut melaksanakan penempatan pegawai berdasarkan kompetensi yaitu Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat. Dinas dengan mayoritas kualifikasi jabatan pada bidang teknik, untuk mencapai efektivitas dalam pelaksanaannya perlu selektif dalam memilih calon pegawai untuk ditempatkan. Pada implementasi di lapangan, diketahui bahwa jumlah dan kualitas Sumber Daya Manusia dalam organisasi masih kurang. Hal tersebut dapat terjadi karena tidak seimbangnya antara pegawai yang tersedia dengan jumlah kebutuhan pegawai yang seharusnya. Penelitian ini bertujuan untuk menganalisis kesesuaian penempatan pegawai berdasarkan kompetensi, hambatan dalam pelaksanaan penempatan pegawai berdasarkan kompetensi, dan memberikan rekomendasi dalam melakukan penempatan pegawai berdasarkan kompetensi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner sebagai instrumen dalam pengumpulan data di lapangan, dengan jumlah sampel 45 pegawai jabatan pelaksana pemeliharaan jalan Unit Pelaksana Teknis Dinas Wilayah Pelayanan I – VI Provinsi Jawa Barat yang didasarkan pada penggunaan teknik sampel kuota. Hasil penelitian ini adalah berupa rekomendasi profil kesesuaian penempatan pegawai berdasarkan kompetensi yang disusun berdasarkan analisis pada penghitungan nilai rata-rata yang diperoleh masing-masing pegawai, juga dengan mempertimbangkan faktor pendidikan dan kompetensi pegawai. Berdasarkan hasil penelitian, diketahui bahwa kesesuaian penempatan pegawai berdasarkan kompetensi pada organisasi berada pada kategori sesuai atau baik, yang mana masih terdapat temuan penempatan yang sangat tidak sesuai antara kualifikasi pegawai dengan kualifikasi jabatan.
Penerapan Enterprise Risk Management (ERM) Berdasarkan COSO-Framework Pada Perusahaan Manufaktur di Indonesia Hidayah, Nur Sabrina; Pradesa, Hafid Aditya; Taufik, Nur Imam; Purba, Caesar Octoviandy; Agustina, Iin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6876

Abstract

Enterprise risk management (ERM) is essential for companies to mitigate uncertainties in today's business environment, enabling them to focus on achieving strategic goals and objectives. This study aims to analyze the disclosure level of ERM and the influence of company size and industry sector on manufacturing companies listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, 29 manufacturing companies listed on the IDX were selected as the analysis units for this research. Utilizing secondary data collected from annual reports over a three-year period (2019–2021), ERM index assessments were conducted based on the COSO framework content. The research findings generally indicate significant variations in ERM disclosure, with larger companies demonstrating higher levels, while the industry sector showed no significant influence. ERM implementation revealed an increasing trend, particularly in risk identification and response, although stagnation was observed in other components. Most companies met the minimum disclosure requirements, but transparency regarding financial risks and audit budgets was lacking. The level of ERM implementation varied, influenced by company size, risk profile, and company status. This study emphasizes the importance of comprehensive ERM disclosure as a positive signal for investors and recommends enhancing overall ERM implementation along with more transparent disclosure of financial risks. Further research is suggested to explore additional factors and their impact on firm performance.
Co-Authors Abdul Rahman Abdullah, Sait Abubakar, Rodlial Ramdhan Tackbir Adhika Bergi Nugroho Afandi, Muhamad Nur Affandi, Muhamad Nur Agustina, Iin Alikha Novira Alikha Novira Amanda, Dadan Andi Zhillan Sabtina Syawali Andini Risfandini Anggi Syahadat Harahap Aprianti, Fanny Nur Auliawati Nuraieni, Firda Auliya Syafira Mutmainah Bin Ajis, Mohd Naeim Caesar Octoviandy Purba Christin Angelia Christin Angelia Dawud, Joni Deddy Mulyadi Desthantri Desthantri Djony Harijanto Djony Harijanto Dwi Annisa Salsadila Dwiputrianti, Septiana Edah Jubaedah Edah Jubaedah Ely Sufianti Endah Tri Anomsari Fajaryah, Mellania Rima Fikri Aditya Tri Andikaputra Firda Auliawati Nuraieni Fitriani, Laksmi Ghassani Syifa Salsabila Hafizh Fajar Rajab Halim bin Mad Lazim Hanif, Rifki Hari Nugraha Haryanto, Niko Dwi Hasrudy Tanjung, Hasrudy Hendrikus T. Gedeona Hendrikus Tri Wibawanto Gedeona Hidayah, Nur Sabrina Husin, Putri Alfiana Ida Bagus Agung Dharmanegara Ida Bagus Agung Dharmanegara Iin Agustina Iin Agustina Iin Agustina Imanita Septian Rusdianti Ira Yusnita Wijayati Jachinta Pasca Anindya Jalu Respati Handaru Joni Dawud Jubaedah, Edah Kasno T Kasim Lidia Maasir Listiani, Teni Merliyanti, Rizka Metha Djuwita Supriatna Metha Djuwita Supriatna Mime Azrina Jaafar Mohd Na’eim Bin Ajis Muhamad Afandi, Muhamad Mukarom, M. Multazam All Mulyadi, Deddy Nanda Ravenska Nik Sarina Nik Md Salleh Noval, Muhammad Attala Novira, Alikha Nur Hidayati Nur Imam Taufik Nur Imam Taufik Nurliawati, Nita Nurlita, Canya Maghfira Patinim Patinim Patinim, Patinim Pepi Zulvia Priatna Rajab, Hafizh Fajar Ramdani Priatna Reni Wijayanti Reni Wijayanti Rhaka Fathi Ruhiyat Ricky Adi Putranto Ridwan, Rahma Auliya Riza Bahtiar Sulistyan Saekul Anwar Salleh, Nik Sarina Nik Md Salsabila, Ghassani Syifa Shidiq, Hanif Rahman Silmi Eka Nur Alif Stephani Putri Kawidjaya Stevanya Amelinda Suhendar, Dani Sulistianti, Intan Sunardi Sunardi Sunardi Sunardi Syawali, Andi Zhillan Sabtina T. Gedeona, Hendrikus Teni Listiani Teni Listiani Utami, Racma Sri Widya Ananda Wijayati, Ira Yusnita Wulandari, Nadya Yusra Kamilatun Nuha