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All Journal Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business SAR (Soedirman Accounting Review): Journal of Accounting and Business AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Contemporary Accounting Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal Informatika Ekonomi Bisnis E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
Ancella Anitawati Hermawan, Ancella Anitawati
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Levers of Control and Managerial Performance: The Importance of Belief Systems Ancella Anitawati Hermawan; Emil Bachtiar; Panggah Tri Wicaksono; Nia Pramita Sari
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.62612

Abstract

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.
BANK MONITORING AS AN EXTERNAL GOVERNANCE MECHANISM AND THE BORROWERS’ FIRM VALUE Alexandra Ryan Ahmad Dina; Ancella Anitawati Hermawan
Journal of Applied Finance & Accounting Vol. 6 No. 1 (2013): Publish on November 2013
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v6i1.835

Abstract

The objective of this research is to examine the effect of bank monitoring as an alternative of corporate governance mechanisms on the borrowers’ firm value. The strengths of bank monitoring on the borrowers are measured based on the magnitude of the bank loan, the size of the loan from banks with high monitoring quality, the length of a bank loan outstanding period, and the number of lenders. The research hypotheses were tested using multiple regression model with a sample of 230 companies listed in Indonesia Stock Exchange during 2009. The empirical results show that only the size of the loan from banks with high monitoring quality and the number of lenders significantly influences the borrowers’ firm value. These findings imply that only banks with high monitoring quality could play an important role in the corporate governance and therefore increasing the firm value by their monitoring function.  Furthermore, bank monitoring is less effective if a company borrows from many banks, and therefore decreasing the firm value. 
Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan I Made Pradana Adiputra; Lindawati Gani; Hilda Rossieta; Ancella Anitawati Hermawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v8i2.4435

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.
Risk Management Analysis Based on Environmental and Social Aspects Case: PT A Permata Kardina Putra; Ancella Anitawati Hermawan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3358

Abstract

This study aims to analyze environmental and social risk management in fertilizer companies. Environmental and social aspects are essential for fertilizer companies because chemicals as the primary raw material risk pollution to the environment. In addition to the environmental impact, the Company also has a potential impact from business activities on employees and the surrounding community. Companies need to implement risk management related to environmental and social aspects in an orderly manner. This study uses qualitative methods using interviews and documentation. The study results indicate that the Company has made efforts to carry out risk management related to social and environmental aspects. However, companies in implementing environmental performance are carried out partially so that the measurement of sustainability strategies does not include environmental and social factors as key performance indicators. The absence of key performance indicators for environmental and social aspects impacts the Company's ineffectiveness in managing environmental and social risks. Companies need to make key performance indicators based on social and environmental elements to achieve sustainability goals.
DETECTING OF BOND DEFAULTS INDICATIONS USING FINANCIAL STATEMENT AND SHENANIGANS INDICATORS Arya Wedha Rieantiari; Ancella Anitawati Hermawan
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.310

Abstract

This study aims to detect indications of bond defaults by conducting a thorough analysis of PT Trikomsel Oke, Tbk (TRIO)'s financial statements. TRIO's financial statements show that the company's revenue and profits increased during 2009-2014. However, the Indonesia rating agency (PEFINDO) declared default on the two bonds issued by TRIO in November 2015, even though the signal TRIO gave to its financial statements was an unqualified opinion from one of the big 4 Public Accountants for six consecutive years and PEFINDO's investment grade. This study uses a case study method.. Financial report data are analyzed by financial ratios and financial indicators of shenanigans. Evidence shows that there are indications of creative accounting and shenanigans before bonds were declared defaulted in 2015. With these results, this study suggests investors and creditors be more vigilant in analyzing published annual reports
The Effect Family Ownership on Firm Risk: The Role of Professional CEO Wery Andriani; Ancella Anitawati Hermawan
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8883

Abstract

This study aims to examine whether family ownership impacts firm risk. This argument is due to the uniqueness of the family company in running its business, which prioritizes not only financial aspects but also non-financial aspects. In addition, this study also aims to examine the moderating effect of the professional CEO on the relationship between family ownership and firm risk. The samples used in this study are family firms in manufacturing industry, listed on the Indonesia Stock Exchange from 2015 to 2019. The total 245 observation will be tested with Panel Data regression. The results found that family ownership has a negative effect on firm risk. The result indicates that the company tries to maintain the family's wealth. In addition, professional CEOs are able to act more realistically and independently, thus weakening the relationship between family ownership and firm risk. In practice, the results of this study are expected to help various stakeholders understand how family ownership can affect firm risk.
Control Self Assessment sebagai Alat Evaluasi Pengendalian Internal (Studi Kasus Hotel XYZ) Carisa Permata Wijaya; Ancella Anitawati Hermawan
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.392

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana hubungan resiprokal antara CSA dengan pengendalian internal yaitu bagaimana penerapan CSA dapat mendukung pengendalian internal perusahaan dan sebaliknya yaitu bagaimana penerapan pengendalian internal itu sendiri dapat mendukung kinerja CSA. Objek penelitian ini adalah sebuah perusahaan yang bergerak di bidang perhotelan bintang lima daerah Jakarta yaitu Hotel XYZ. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian tinjauan literatur. Penelitian ini dilakukan dengan menggunakan data dari berbagai sumber yang dikumpulkan baik melalui sumber data primer yaitu berupa wawancara dan data sekunder berupa dokumentasi dari Hotel XYZ yang mendukung dalam melakukan analisis penelitian. Hasil dari penelitian ini adalah CSA yang diterapkan mendukung penerapan pengendalian internal perusahaan di mana perusahaan mengidentifikasi risiko dan menetapkan aktivitas pengendalian untuk mencegah terjadinya risiko tersebut yang kemudian aktivitas pengendalian tersebut dievaluasi secara berkala. Begitu juga sebaliknya di mana lingkungan pengendalian menjadi faktor pendukung bagi manajemen dan tim yang melaksanakan CSA secara jujur dan objektif.
Faktor dan Rencana Aksi Implementasi BCMS Pada Sektor Publik: Studi Kasus Pada Sekretariat Utama BPKP Bambang Satria A Wibowo; Ancella Anitawati Hermawan
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.27089

Abstract

Purpose: Business Continuity Management System (BCMS) is not widely implemented in Indonesian public sector, therefore his study aims to reveal the drivers of BCMS implementation at the public sector and preparation that organization should done for BCMS implementation as required by the ISO 22301:2019 standard.  The object of the study is Chief Secretariat of Badan Pengawasan Keuangan dan Pembangunan (BPKP) which has supporting function for government’s internal audit as BPKP core-business. Methodology/Approach: The research done with case study method with qualitative approach. The primary data in the study was collected through semi-structured interview with people from risk management unit, incidents management unit,  and IT management unit. The data analysis carried out with the benchmarking the drivers of BCMS implementation with previous study and literature and benchmarking the organizaiton existing condition with BCMS requirements. Findings: The study found that there are urgency and need for BCMS implementation in the organization, with the main drivers are informal top-management support, uneven continuity practices, and the increase of organization’s dependency of information technology. Practical and Theoretical Contribution/Originality: Organization need to create the BCMS policy, enhance the competency and awareness about BCMS, and update the incident response procedure as the preparations of BCMS implementation. This research contributing for future public sector implementation of BCMS.
THE EFFECT OF INTERNAL CONTROL ON THE RECEIVABLES MANAGEMENT Indra Patuan; Ancella Anitawati Hermawan
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.17026

Abstract

Problems related to the balance of bad debts in a company or government entity that conducts operational transaction activities are still a strategic issue. Many entities that have bad receivables balances eventually experience liquidity difficulties due to unbillability of bad receivables balances. This research was conducted at BPH Migas. As a government agency that manages non-tax state revenues through the receipt of contributions from business entities, issues related to the settlement of bad debts are still a big theme that continues to be a concern. Although the procedure for settling bad debts refers to policies regulated by the Ministry of Finance, the fact is that the value of bad receivables balances presented in the 2021 and 2022 financial statements has increased consecutively. The purpose of this study is to determine the effect of internal control on the administration of receivables, especially in order to reduce the potential for bad debts. The data analysis used in this study is qualitative descriptive through Internal Control System testing analysis. The respondents involved are those in charge of activities as well as related stakeholders such as business entities. The results of this study reveal that internal control at BPH Migas in the administration of receivables has not been fully adequate and has an influence on the unresolved balance of bad debts.
Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN: Case Study of PT WAN, Logistics Company Rika Lestari; Ancella Anitawati Hermawan
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.v7i4.1733

Abstract

This research aims to evaluate the implementation of the concept of internal control within the COSO framework for the procurement and management of fixed assets in an effort to increase the reliability of financial reports. PT WAN is a logistics service provider company by providing land transportation services. Dump trucks and heavy equipment are important components in business activities. Several incidents of errors in fixed assets such as discrepancies in recording and asset ownership status, also inadequate documentation. In addition, other fixed assets also have problems such as unrecorded and depreciated assets and ignorance of the acquisition value of assets. This made PT WAN have to initiate the right steps to suppress the problem. This study uses a case study method with a qualitative approach. The processed data is obtained from interviews, conducts observations, analysis internal documents and then evaluated based on COSO 2013 principles. The results showed that there are still deficiencies in internal control over the procurement and management of the company's fixed assets. These weaknesses are the unorganized flow of procurement, recording and sale of assets, not recording of all fixed assets, and lack of knowledge about the process of procuring and recording fixed assets. PT WAN must establish formal documents related to SOPs of fixed assets, labeling the company's equipment and tools, carrying out stock taking of fixed assets every month, re-managing data on all of the company's fixed assets, adding accounting personnel and providing training.
Co-Authors Abdali, Althaf Syah Alexandra Ryan Ahmad Dina Andrea Laksmirani Kristina Arya Wedha Rieantiari Bachtiar, Emil Bambang Satria A Wibowo Carisa Permata Wijaya Dian Angeline Florentina Herispuspitasari Galuh Riawati Hilda Rossieta I Made Pradana Adiputra Indra Patuan Joko Sutono Kristina, Andrea Laksmirani Lindawati Gani Mardiani, Dewi Nia Pramita Sari Oka, Nabila Khuriah Dwi Panggah Tri Wicaksono Permata Kardina Putra Ramos Michael Immanuel Lumbanraja Rika Lestari Rivanty, Nathania Ester Vidya Intani Athfalina Wery Andriani Yulia Dela Dacrea