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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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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.
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 Effect Family Ownership on Firm Risk: The Role of Professional CEO Andriani, Wery; Hermawan, Ancella Anitawati
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.
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.
BAGAIMANA TATA KELOLA PERUSAHAAN DAN NEGARA BERINTERAKSI DALAM PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI ASEAN? Athfalina, Vidya Intani; Hermawan, Ancella Anitawati
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.
Designing a Sustainability Balanced Scorecard at Perumda BPR XYZ Fitri, Diana; Hermawan, Ancella Anitawati
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i8.1293

Abstract

This thesis discusses the proposed design of performance measurement for Perumda BPR XYZ using a sustainability-balanced scorecard approach so that company goals are achieved. With the sustainability balanced scorecard approach, it is hoped that financial and non-financial perspectives as well as sustainability aspects can be measured in balance both in the short and long term. The sustainability balanced scorecard and strategy map explain the relationship between sustainable financial and non-financial perspectives as well as strategic targets and initiatives that can be carried out by companies that are needed to achieve the strategic themes of each perspective. The types of data in this research are primary and secondary, with research instruments used in the form of literature reviews, document analysis and interviews. The research results can be used by Perumda BPR XYZ to design four sustainability balanced scorecard perspectives, which are the sustainability perspective, stakeholder perspective, internal business process perspective and learning and growth perspective which can help companies to achieve the company's short-term and long-term goals.
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