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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 Jurnal Indonesia Sosial Teknologi 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 Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
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.
Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel) Oka, Nabila Khuriah Dwi; Hermawan, Ancella Anitawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2392

Abstract

This research aims to evaluate the implementation of sustainable finance at Bank Sumsel Babel, how the implementation process is, and identify obstacles and factors that cause the implementation to succeed/fail. In conducting this evaluation, criteria from POJK No.51/POJK.03/2017 are used, especially the Technical Guidelines for Banks regarding the Implementation of POJK 51 issued by OJK, as well as criteria from research conducted by Vigfússon et al. (2021). The research instruments used are literature review and interviews, and the data analysis techniques in this study are content analysis and descriptive analysis. The results showed that Bank Sumsel Babel had implemented sustainable finance at the initial implementation stage. However, there are still several stages that have not yet been implemented by Bank Sumsel Babel, such as adjusting SPO in the BKI Division, developing or innovating sustainable finance products/services, initiating portfolios, and external education. In addition, Bank Sumsel Babel has not fully succeeded in implementing sustainable finance based on POJK 51 of 2017, where Bank Sumsel Babel still has not internalized key principles such as responsible investment, sustainable business strategies and practices, and social and environmental risk management principles. Factors that hinder the implementation of sustainable finance at Bank Sumsel Babel are barriers from external parties (customers) and lack of resources. The factors that caused the unsuccessful implementation of sustainable finance at Bank Sumsel Babel are management style and the effect of implementation support, also the time frame and priorities set.
Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank) Sutono, Joko; Hermawan, Ancella Anitawati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2045

Abstract

The study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls.
Co-Authors Abdali, Althaf Syah Alexandra Ryan Ahmad Dina Andrea Laksmirani Kristina Andriani, Wery Arya Wedha Rieantiari Athfalina, Vidya Intani Bachtiar, Emil Bambang Satria A Wibowo Carisa Permata Wijaya Dian Angeline FITRI, DIANA Florentina Herispuspitasari Galuh Riawati Hilda Rossieta I Made Pradana Adiputra Indra Patuan 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 Sutono, Joko Vidya Intani Athfalina Yulia Dela Dacrea