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All Journal Jurnal Manajemen dan Organisasi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Indonesian Economy and Business EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi JABE (Journal of Applied Business and Economic) Jurnal Pendidikan Akuntansi dan Keuangan The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Hilda Rossieta
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Neuroscience Social Sciences Other

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Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia Ira Geraldina; Hilda Rossieta; Ratna Wardhani
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.095 KB) | DOI: 10.9744/jak.23.1.24-32

Abstract

This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that liquidity risk disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on liquidity risk disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises.
PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA Kartiko, Sigit Wahyu; Rossieta, Hilda; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.
Strategi Keberlangsungan Bisnis Dalam Menghadapi Pandemi Covid-19 Afifah Rida Salsabila; Hilda Rossieta
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1415

Abstract

This study aims to understand the impact of the Covid-19 crisis on food and beverage companies and the business continuity strategies carried out by the companies to address the crisis. This study uses case study research with a qualitative approach. The data used in this study is secondary data collected from the chosen sample of food and beverage companies listed on the Indonesian Stock Exchange (IDX) in the form of annual reports, public exposure, news, and other public information during the time of crisis in 2020 and 2021. Sampling was conducted on 18 companies listed in the food and beverage sector on IDX that experienced negative sales in 2020 and 2021. Afterward, clustering was carried out on these companies into three categories based on market capitalization. From each market capitalization category, one company with the highest negative sales rate was selected for analysis. This study unveils that the Covid-19 crisis had a significant impact on each of the companies, not only seen in financial aspects but also in non-financial aspects. The impact of the Covid-19 crisis encourages companies to formulate new strategies to address the crisis and preserve their business continuity, even if they have to change the entire business model
Peningkatan Kapabilitas Internal Audit Instansi Pemerintah Dewi Kurniati Airlangga; Hilda Rossieta
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1661

Abstract

In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control  from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4
Evaluasi Emergent Strategy Bisnis PLTS Atap PT X sehubungan dengan Ketidakpastian Strategis Permintaan Pasar Sutopo, Primisita; Rossieta, Hilda
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.v14i3.47621

Abstract

PT X is one of the developers of rooftop solar photovoltaic (PV) power plants in the commercial and industrial sectors in Indonesia. Over time, there has been a strategic uncertainty of market demand since 2022, mainly affected by the strong bargaining position of Wilayah Usaha's state-owned enterprise (Wilus SOE). Wilus SOE plays a significant role, is given priority in the provision of electricity for the public interest as stipulated in the regulation, and also has a dominant share (95 percent in 2020), making it a de facto monopoly in the electricity business in Indonesia. Wilus SOE has legitimacy as a power distributor and therefore has the authority to approve the capacity of rooftop solar PV power plants. Referring to this situation, this research aims to identify the intended strategy of PT X and the emergent strategy in dealing with the strategic uncertainty of market demand. PESTEL analysis (political, economic, sociocultural, technological, environmental, legal) and five-forces framework (competitive rivalry, new entrants, substitute products, suppliers, customers), as well as emergent strategy evaluation, were used as the framework of this research. To strengthen the analysis results, in-depth interviews were also conducted with the management team of PT X. Based on the series of analyses, it can be concluded that PT X's business is strongly influenced by legal factors while the competitive rivalry and customers' factor have very strong forces. On the other hand, PT X has implemented an emergent strategy well in dealing with the strategic uncertainty of market demand, as an effort to maintain the company's profitability. This research is expected to provide benefits for PT X and other rooftop solar PV power plant developers to understand the emergent strategy in order to remain competitive in its business implementation.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK Adinda Tisalita Permata; Sinta Sinta; Hilda Rossieta
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p08

Abstract

This research aims to evaluate the implementation of performance-based budgeting in the Financial Services Authority (OJK) work unit, based on best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Evaluation of the implementation of PBK in work unit X OJK focuses on Goal Orientation, Human Resources and Information Technology factors. This research was carried out by analyzing regulatory documents and then confirmed with the real conditions of PBK at OJK through interviews with officials and staff who are authorized and competent in implementing budgeting at OJK. Interviews were conducted in October and November 2023. The research results show that OJK is at level 2 of the PBK classification for OECD countries,namely Performance-Informed Budgeting. At the Performance-Informed Budgeting level, where most OECD countries are located, budget implementation has been linked to performance information. Although goal orientation and human resources are considered effective, the level of effectiveness of Information Technology is relatively low. Keywords: Performance Based Budgeting;Public SectorAccounting.
STUDI KASUS STRATEGI OPTIMALISASI ASET PADA PT. ABC Indrianto, Tovik; Rossieta, Hilda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3661

Abstract

Studi kasus ini dilakukan untuk melakukan identifikasi idle Capacity aset yang dimiliki dan dikelola oleh PT ABC. Idle capacity aset merupakan kapasitas tersedia yang dapat dioptimalkan untuk memberikan manfaat ekonomi. Idle capacity aset mengindikasikan aset yang tersedia belum secara diutilisasi secara optimal yang berdampak pada penurunan profitabilitas, harga produk yang tidak kompetitif, serta biaya pemeliharaan aset. Penelitian ini untuk bertujuan untuk melakukan strategi optimalisasi terhadap idle capacity aset agar profitabilitas dan untuk mengetahui strategi yang tepat untuk mengoptimalisasi aset. Penelitian ini menggunakan pendekatan kualitatif dan pengolahan data menggunakan analisa SWOT dan Ansoff. Berdasarkan atas analisa SWOT dan Ansoff dapat disimpulkan bahwa strategi untuk optimalisai aset adalah dengan melakukan pengembangan bisnis untuk sebagai penyedia infrastructure provider dan tower provider.
Analysis Of The Application Of Resource-Based View Theory To Develop An Agile Strategy (Case Study At ABC SME) Elza Roselin Hutapea; Hilda Rossieta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8710

Abstract

This study aims to analyze the application of Resource-Based View (RBV) in building agile strategies in MSMEs to face the challenges of the VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era. The study was conducted on MSME ABC, a convection business that transformed from a B2B model to a combination of B2B and B2C in response to the dynamics of the business environment. A qualitative approach was used through a case study, with data collected through observation, in-depth interviews, analysis of customer reviews on e-commerce, and distribution of questionnaires to management and employees. The analysis was conducted with the RBV framework using the VRIO (Valuable, Rare, Inimitable, Organized) approach and the Agile Wheels concept (Gunasekaran, 2001). Of the 20 resources and capabilities of MSME ABC, five provide sustainable competitive advantages, while the rest are temporary. Key challenges include supply chain disruptions, technological limitations, lack of innovation, weak customer understanding, and low financial management capacity. The study recommends an agile strategy through strengthening adaptive internal processes, increasing external linkages with customers and suppliers, and developing human resource capabilities. These findings provide theoretical contributions to strengthening resource-based strategies and practical benefits for increasing the competitiveness of MSMEs amidst market uncertainty.
The Association Between Corporate Governance and Environmental Sustainability Reporting GRI Debora Anisus Nainggolan; Hilda Rossieta
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51343

Abstract

This study aims to analyze the association between corporate governance and environmental environmental sustainability reporting based on the Global Reporting Initiative (GRI) standard. In the modern business era, environmental sustainability reportingis not only a form of corporate accountability to the environment, but also an indicator of transparency and corporate responsibility. This study uses a quantitative approach with secondary data from annual reports and sustainability of public companies listed on the Indonesia Stock Exchange. Governance variables are measured through ownership structure and board composition, while GRI reporting is analyzed based on the environmental disclosure index. The results showed that corporate governance has a significant positive association with the level of disclosure of environmental environmental sustainability reporting. The findings reinforce the view that good governance practices can encourage companies to be more responsible for the environmental impacts of their operations. This research provides implications for regulators, investors, and corporate management in encouraging integration between effective governance practices and transparent and accountable environmental sustainability reporting.
Co-Authors Adinda Tisalita Permata Afifah Rida Salsabila Ancella Anitawati Hermawan, Ancella Anitawati Arie Wibowo Debora Anisus Nainggolan Dewi Kartika Sari Dewi Kurniati Airlangga Dri Asmawanti Elza Roselin Hutapea Etty Murwaningsari Fitriany Fitriany, Fitriany I Made Pradana Adiputra Indrianto, Tovik Ira Geraldina Lindawati Gani Ludovicus Sensi Wondabio Luh Putu Ratna Sundari Nur Apandi, R Nelly Oktavia Oktavia Putri Ayuningtyas Kusumawati Rachmawati, Nurul Aisyah Rakha Magistra Sumarno Ratna Wardhani Sidharta Utama Sigit Wahyu Kartiko Sinta Sinta Sutopo, Primisita Sutrisno, Paulina