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Penerapan Pengendalian Manajemen Pada Penyaluran Pinjaman Koperasi Simpan Pinjam (Kospin) BN Florentina Herispuspitasari; Ancella Anitawati Hermawan Anitawati Hermawan
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i3.3396

The distribution of loans to the construction sector is sometimes hampered by the capital they have. To improve the capital structure, Kospin will receive a loan from Cooperative Bank X. An increase in Kospin's capital must be followed by an adequate management control system. Therefore, the procedures for loan disbursement and performance measurement must be adequate. This research was conducted at Kospin BN to measure management control based on distribution procedures and performance measurement. The purpose of this study was to obtain an adequate loan operational procedure design, obtain a formal loan performance planning and measurement system as a key success factor to ensure and monitor the achievement of the strategy. The research method used is a case study, using qualitative analysis based on Boundary Systems and Diagnostic Control Systems. The results of the study, based on the SWOT analysis, there are weaknesses in management and pricing strategies as well as competitors' threats that hinder the business loan focus strategy. Therefore, Kospin should determine the right pricing strategy to win the competition. In addition, Kospin has not yet implemented the Business Loan SOP in accordance with the Decree of the Deputy for Financing of the Ministry of Cooperatives and SMEs No.06/Kep/Dep.2/II/2017. So it is necessary to adjust the linkages of procedures, personnel qualifications, division of tasks, business process flow, as well as documentation and records. Kospin also has not set performance targets, monitoring and measuring and evaluating performance formally. Kospin should set targets, monitor and measure performance and evaluate its performance.

BAGAIMANA TATA KELOLA PERUSAHAAN DAN NEGARA BERINTERAKSI DALAM PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI ASEAN? Vidya Intani Athfalina; Ancella Anitawati Hermawan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3367

Abstract— This study tries to determine how the regulatory environment of the nation interacts with company governance to affect the amount of pengungkapan lingkungan. The research uses quantitative methods (panel data regression). Data was obtained from a database of 109 ASEAN public companies during 2012-2020. The results demonstrate that: (1) Higher environmental disclosures is more likely to occur in firms with great corporate governance (β = 0,002; p-value<0,05). (2) Likewise, if the company operates in a country with supportive state governance (β = 0,008; p-value<0,1). (3) Corporate and state governance work together (complementary) regarding environmental disclosures (β = 0,000; p-value<0,1). The research contributes evidence on the association connecting corporate governance and agency theory and supports it, the state and environmental disclosures. The study emphasizes the significance of environmental disclosures in combating climate change as well as ASEAN's low level of awareness and compliance. The study findings provide further insight by interacting corporate and state governance which are the two main considerations for environmental disclosure. Keywords:ASEAN; Agency Theory; Corporate Governance; Country Governance; Environmental Disclosures.

Determinants of Internal Audit Effectiveness in Indonesian Public Sector Yulia Dela Dacrea; Ancella Anitawati Hermawan
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4964

Indonesia is one of the countries that supports the role of internal auditors in government. This study aims to investigate the determinant factors that can be associated with the effectiveness of internal audits in the public sector. A survey was conducted among 142 internal auditors from 60 Ministries and Agencies in Indonesia. Data analysis and hypothesis testing were carried out using Structural Equation Modelling (SEM) in the Smart-PLS application. This study reveals that the audit committee, internal audit competence, the role of external audit, and top management support are variables that determine the effectiveness of the internal audit. The findings of this study could have implications for strengthening the formulation of regulations related to auditing, especially regarding the establishment of audit committees in the public sector. It also enriches previous studies by adding public sector audit committees as one of the determinants of internal audit effectiveness, where their presence is considered still uncommon in the public sector in Indonesia

The Role of Interactive Control System In Responding to Strategic Uncertainties of SEOJK PAYDI Kristina, Andrea Laksmirani; Hermawan, Ancella Anitawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8025

SEOJK5/2022 as a novel PAYDI regulation had triggered strategic uncertainty for ABC, where 40% of income was supported by sales of PAYDI. SEOJK5/2022 has several points which change majority of product structures including PAYDI operations. This research discusses how ABC implements interactive control systems (ICS) to face strategic uncertainties, considering there were only few companies had succeeded to respond SEOJK5/2022 well. Qualitative case study method was used in this research, main data collected through interviews and questionnaires. The result concludes that ABC had emphasized the use of ICS in the emergent strategies formulation process, debate and dialogue were carried out intensively at various levels. ABC had succeeded in responding SEOJK5/2022 by making adjustments to all available PAYDI in the company before time limit. During the adjustment period, ABC increased their sales by emphasizing traditional insurance sales. This research contributes additional evidence to levers of control study in facing strategic uncertainties.

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

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.

The Role of Interactive Control System In Responding to Strategic Uncertainties of SEOJK PAYDI Andrea Laksmirani Kristina; Ancella Anitawati Hermawan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8025

SEOJK5/2022 as a novel PAYDI regulation had triggered strategic uncertainty for ABC, where 40% of income was supported by sales of PAYDI. SEOJK5/2022 has several points which change majority of product structures including PAYDI operations. This research discusses how ABC implements interactive control systems (ICS) to face strategic uncertainties, considering there were only few companies had succeeded to respond SEOJK5/2022 well. Qualitative case study method was used in this research, main data collected through interviews and questionnaires. The result concludes that ABC had emphasized the use of ICS in the emergent strategies formulation process, debate and dialogue were carried out intensively at various levels. ABC had succeeded in responding SEOJK5/2022 by making adjustments to all available PAYDI in the company before time limit. During the adjustment period, ABC increased their sales by emphasizing traditional insurance sales. This research contributes additional evidence to levers of control study in facing strategic uncertainties.

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

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.

Analisis Hubungan Perilaku Pro-Lingkungan dengan Besarnya Food Loss & Food Waste Berdasarkan MFCA Rivanty, Nathania Ester; Hermawan, Ancella Anitawati
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1073

The volume of organic waste in East Jakarta continues to increase every year compared to other Jakarta areas. Food loss and food waste are generated from the food & beverage industry such as cafes and dominate the amount of organic waste in East Jakarta. Based on initial interviews, cafe’s management does not have a sense of urgency and believes that waste management will only increase costs. Cafes do not have standards for material usage so that a lot of waste generated from cafe operations. This study aims to analyze the relationship of pro-environmental behavior with food loss and food waste from the operations of four cafes in East Jakarta. The calculation of food loss and food waste is analyzed using material flow cost accounting (MFCA). The theory of pro-environmental behavior is used to explore management behavior in everyday life. Management understanding influences cafe operations by applying management habits to cafe operations. This research strategy is a case study, using observations, interviews, and data on cafe expenses for a week. This research uses descriptive quantitative, content, thematic, and constant comparative analysis. From the analysis, it was found that food loss and food waste in four cafes amounted to 7%-9% and that cafe management that does not have pro-environmental behavior has an influence on the amount of food loss and food waste when compared to management that is pro-environment. This explains that cafe management that does not have pro-environmental behavior has an influence on the amount of food loss and food waste when compared to managers or owners who have pro-environmental behavior.

Analisis Hubungan Perilaku Pro-Lingkungan dengan Besarnya Food Loss & Food Waste Berdasarkan MFCA Rivanty, Nathania Ester; Hermawan, Ancella Anitawati
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1073

The volume of organic waste in East Jakarta continues to increase every year compared to other Jakarta areas. Food loss and food waste are generated from the food & beverage industry such as cafes and dominate the amount of organic waste in East Jakarta. Based on initial interviews, cafe’s management does not have a sense of urgency and believes that waste management will only increase costs. Cafes do not have standards for material usage so that a lot of waste generated from cafe operations. This study aims to analyze the relationship of pro-environmental behavior with food loss and food waste from the operations of four cafes in East Jakarta. The calculation of food loss and food waste is analyzed using material flow cost accounting (MFCA). The theory of pro-environmental behavior is used to explore management behavior in everyday life. Management understanding influences cafe operations by applying management habits to cafe operations. This research strategy is a case study, using observations, interviews, and data on cafe expenses for a week. This research uses descriptive quantitative, content, thematic, and constant comparative analysis. From the analysis, it was found that food loss and food waste in four cafes amounted to 7%-9% and that cafe management that does not have pro-environmental behavior has an influence on the amount of food loss and food waste when compared to management that is pro-environment. This explains that cafe management that does not have pro-environmental behavior has an influence on the amount of food loss and food waste when compared to managers or owners who have pro-environmental behavior.

Analisis Usulan Strategi dalam merespon PMK 48/2023: Studi Kasus pada Perusahaan Perhiasan Emas Dian Angeline; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p14

The issuance of PMK 48 in May 2023 concerning taxes on the sales/delivery of gold jewelry, has caused changes in the gold jewelry market in Indonesia. Gold jewelry companies must look for alternative strategies to overcome the impact of these changes. This research aims to analyze alternative proposed strategies that can be used by PT ABC, as a gold jewelry company in Indonesia. This research uses primary data (semi-structured interviews) and secondary data (information from PT ABC reports). The results of this research provide proposed new strategies for PT ABC based on the resources it has. Companies must be agile in creating emergent strategies to face the changes due to external factors. Keywords: PMK 48/2023; gold jewelry; emergent strategy; resource-based theory.

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