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p-Index From 2021 - 2026
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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-Jurnal Akuntansi
Tubagus M. Yusuf Khudri
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Evaluation of Company X Internal Control Based on Coso Atria Putri; Tubagus M. Yusuf Khudri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3592

Abstract

As many as 27.6% of the 370 MSMEs that showed an increase in sales during the COVID-19 pandemic were those who were able to implement digitalization. Online shopping is now the leading choice and the number has been increasing by around 30% in Indonesia. One of the shops that experienced an increase in sales during the pandemic is Company X, engaged in the beauty industry. Running this shop for more than four years, Company X's finance division only consists of the owner who has a medical background. Therefore, the purpose of this study is to help the company improve risk mitigation, internal control, and the performance of its revenue cycle. The approach uses a case study method, analyzed by collecting data through semi-structured interviews about the revenue cycle and then evaluated based on 17 COSO 2013 principles. The results of this study indicate that the company has carried out control efforts informally, but it is not adequate because it is not in accordance with COSO 2013 and SAK EMKM. Company X must establish written and formal documents related to SOPs, risk management, evidence of the results of actions, and conduct customer satisfaction surveys.
Strengthening Risk Management in Digital Financial Institutions (A Case Study of PT ABC) Ratih Dewi Herawati; Tubagus M. Yusuf Khudri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p12

Abstract

PT ABC, as a digital financial institution and part of the digital transformation ecosystem in the payment system, is required to implement effective risk management. This study aims to evaluate and provide recommendations for the enhancement of PT ABC’s risk management, utilizing the COSO ERM framework and the Three Lines Model. A case study approach was employed, utilizing data from employee questionnaires and internal company documents. The evaluation indicates that PT ABC’s risk management implementation covers most of the COSO ERM components but remains suboptimal, particularly in process standardization, integration of risk into strategy, and risk communication and reporting. Recommendations for strengthening PT ABC’s risk management include enhancing risk governance, defining a more specific risk appetite, developing human resource competencies, optimizing the use of measurable data, and setting risk indicators to support enterprise-wide risk management.
Co-Authors Atria Putri Ratih Dewi Herawati