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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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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.
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
Proposed Draft of Key Risk Indicators in the Implementation of ERM in Press Companies in Indonesia (Case Study on PT PPI) Mardiani, Dewi; Hermawan, Ancella Anitawati
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51116

Abstract

This research aims to develop a framework and matrix for Key Risk Indicators (KRI) to address significant risks, thereby supporting the implementation of Enterprise Risk Management (ERM) within press organizations. Employing a qualitative methodology, the study adopts a case study approach focusing on the primary business process of PT PPI, specifically its news production activities. The investigation is motivated by challenges confronting the press industry amidst rapid digital technological advancements, which have reshaped public consumption patterns of mass media. PT PPI, a newly established press company leveraging cutting-edge technology, currently lacks adequate tools for risk monitoring. To address this gap, the study applies a Risk Control Self-Assessment (RCSA) framework to identify and analyze the risks faced by the organization. Among the 82 risks identified, 26 were deemed critical, with 10 exhibiting a substantial impact on the company. These risks were categorized into four main groups: operational, legal, reputational, and technological risks. The study culminated in the design of 24 Key Risk Indicators, providing a structured and systematic approach to enhancing risk management practices.
HOW SOON THE ENVIRONMENTAL PERFORMANCE CAN CREATE FIRM'S VALUE IN ASIA Abdali, Althaf Syah; Hermawan, Ancella Anitawati
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research Purposes. This study aims to investigate the effect of Environmental performance on the financial performance of companies in sectors sensitive to natural issues in Asia, for the current year, the following year, and two years after. Research Methods. The study employs quantitative methods, utilizing secondary data and regression analyses. Research Results and Findings. The results of this study indicate that environmental performance has a significant negative impact on financial performance, and the moderating variable of Women on Board does not strengthen the relationship between environmental performance and financial performance. This outcome may be attributed to the costs of improving environmental performance not being commensurate with their impact on financial performance. Furthermore, the influence of women on boards may be limited because there may not be many strategic positions within these companies held by women. The implications of these findings are to provide guidance for corporate decision-making in addressing sustainability issues through corporate financial performance, while still maximizing the financial performance of companies, particularly in Asian firms sensitive to natural resource issues.
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