Article Per Year (5 Year)
p-Index From 2021 - 2026
4.021
P-Index
This Author published in this journals
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) E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Ancella Anitawati Hermawan
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

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
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

Abstract

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

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

Abstract

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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
Analysis of Employee Readiness to Strengthen the Success of Digital Transformation in Public Institutions Widya Ayu Ratnasari; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p15

Abstract

This study aims to analyze employee readiness in supporting the successful implementation of digital transformation at the Directorate General of Taxes (DGT). Using a qualitative approach, this research utilizes questionnaires and Focus Group Discussions so as to gain a more detailed perspective. The findings show that although employees show a high level of awareness and motivation, there are still gaps in understanding the implications of the transformation on daily tasks, especially for those with less experience. The complexity of the new system and existing communication challenges highlighted areas for improvement in training and reinforcement strategies. The research concludes that addressing these readiness gaps through targeted interventions, such as enhanced training and clear communication, is critical to sustaining employee engagement and achieving the desired transformation outcomes. This research provides actionable insights for public institutions that are undertaking digital transformation efforts. Keywords: Change Readiness; Digital Transformation; Public Sector; ADKAR.
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

Abstract

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.
Evaluasi M-Score dan ICOFR PT X Galuh Riawati; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p02

Abstract

In 2023, the Ministry ABC suspects that there has been manipulation of the financial statements of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial statements and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2012-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation. Keywords: Manipulation Of Financial Statements; Beneish M-Score; ICOFR; Internal Control
Improvement of Sustainability Strategy toward Environmental Performance Assessment: Case Study of PT ABC Alfi Zulfiandra Kresna; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 35 No 3 (2025)
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

Abstract

The research aims to analyze the company's sustainability strategy related to environmental aspects by seeing whether environmental aspects have been implemented, starting from setting strategic goals to monitoring and evaluation. This research use a case study research for problem solving with the research’s object PT ABC, a government company related to the logistics sector. Data collection uses document analysis and interviews. The research was carried out by assessing the company's sustainability strategy using Integrated Port Management (IPM) and compared it with the results of external party assessments. The research results show that the company has implemented environmental aspects in its sustainability strategy from the initial determination to the implementation process, while monitoring and evaluation have not been carried out. The research also found that environmental work programs had not been disclosed. The research recommends that companies develop a roadmap/work plan that can be used as a reference for the company in carrying out planned programs, as material for evaluation and monitoring and to reveal the realization of its work program in its sustainability report. Keywords: Sustainable Strategy; Environmental Performances; Integrated Port Management
Co-Authors Alexandra Ryan Ahmad Dina Alfi Zulfiandra Kresna Althaf Syah Abdali Andrea Laksmirani Kristina Andriani, Wery Arya Wedha Rieantiari Bachtiar, Emil Bambang Satria A Wibowo Carisa Permata Wijaya Dewi Mardiani Dian Angeline Diana Fitri Florentina Herispuspitasari Galuh Riawati Hilda Rossieta I Made Pradana Adiputra Indra Patuan Kristina, Andrea Laksmirani Lindawati Gani Nabila Khuriah Dwi Oka Nia Pramita Sari Panggah Tri Wicaksono Permata Kardina Putra Ramos Michael Immanuel Lumbanraja Rika Lestari Rivanty, Nathania Ester Sutono, Joko Vidya Intani Athfalina Widya Ayu Ratnasari Widya Ayu Ratnasari Yulia Dela Dacrea