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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Petra International journal of Business Studies (IJBS) Journal on Education Jurnal Pendidikan dan Konseling Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ProBisnis : Jurnal Manajemen Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) Journal RESPECS (Research Physical Education and Sports) Jurnal Manajemen Risiko Jurnal Penelitian Pendidikan Indonesia

Dr. M.L. Denny , SE., M.M Tewu

Universitas Kristen Indonesia

Author-ID : 3715831

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange) Jura, Jacqueline Vania Jessica; Tewu, ML Denny
Petra International Journal of Business Studies Vol 4 No 1 (2021): JUNE 2021
Publisher : Master of Management Study Program, Faculty of Business and Economics - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijbs.4.1.44-54

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

The Implementation of Corporate Governance and Risk Management in a Small-Package Delivery Service Company: The Case Study of PT.XYZ Mulianto Tarigan; M. L. Denny Tewu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5135

This paper examines the implementation of corporate governance (CG) and risk management (RM) in a small-package delivery service (SPDS) company in Indonesia, namely PT.XYZ Express, an Indonesian private company owned by several Indonesian shareholders. The principles of corporate governance (CG) have been introduced and implemented in the company, however some challenges occur during the implementation and elaborated in this study. Qualitative research method is used in this study with observations and documents collected from external and internal of the company. The purpose of this study is (1) to provide an overview of the current implementation of the principles of corporate governance and risk management, (2) to provide risk assessments on the failures related to corporate governance, (3) to provide recommendations for future implementation.

Identifikasi dan Mitigasi Risiko di Perusahaan Konstruksi PT. X dengan Menggunakan Prinsip-Prinsi Good Corporate Governance Ridho Affandi Sianturi; Denny Tewu
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Prinsip-prinsip Good Corporate Governance menjadi salah satu hal yang penting untuk mengevaluasi dan meningkatkan bahkan memperbaiki kinerja dan produktifitas perusahaan yang sedang tidak baik. Dengan prinsip-prinsip GCG tersebut dilakukan penelitian dalan suatu perusahaan. Penelitian ini dilakukan di Perusahaan Konstruksi PT. X. Tujuan penelitian ini dilakukan untuk menganalisis risiko yang disebabkan GCG yang tidak baik dan bagaimana memitigasi risiko dengan menggunakan prinsip-prinsip GCG tersebut. Penelitian dilaksanakan berdasarkan fakta yang terjadinya dalam Perusahaan konstruksi PT. X dan mengidentifikasi risiko yang disebabkan oleh tata kelola (GCG) yang tidak baik. Secara spesifik, tujuan dari penelitian ini adalah (1) untuk mengidentifikasi kejadian yang tidak diinginkan (KTD) akibat tata kelola perusahaan yang tidak baik; (2) menganalisis seberapa besar peluang terjadinya kejadian yang tidak diinginkan tersebut dan seberapa besar dampak risiko tersebut terhadap perusahaan X.; dan (3) melakukan mitigasi untuk menghilangkan atau mengurangi peluang dan dampak risiko. Metode penelitian yang digunakan dalam penelitian ini adalah dengan menetapkan probabilitas munculnya risiko dan menilai risiko dari peluang terjadinya risiko dikalikan dengan dampaknya terhadap perusahaan. Penentuannya dibantu dengan table pemetaan atau Heat map.

Analysis of the Implementation of Good Public Governance at the Ministry of Industry Mikris Nalle; M. L. Denny Tewu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4734

Analysis of the implementation of good public governance at the Ministry of Industry. This research is about the actual implementation of good governance, especially at the Ministry of Industry Office. Based on research that has been conducted, the Office of the Ministry of Industry has not implemented or implemented the values of good governance in a committed manner, especially with regard to professionalism, transparency, accountability and excellent service. The research method used is a qualitative research method where one of the research procedures produces descriptive data and the data obtained are more complete, more in-depth so that the research objectives can be achieved. The research location is at the Ministry of Industry. The author collects research data from several books, government regulations, journals and in-depth interviews with research informants, namely employees of the Ministry of Industry. This study concludes that the obstacles in the implementation of good governance at the Ministry of Industry are in accordance with applicable laws and regulations. So that there are no obstacles in carrying out a policy especially those related to the community.

Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange) Jacqueline Vania Jessica Jura; ML Denny Tewu
Petra International Journal of Business Studies Vol. 4 No. 1 (2021): JUNE 2021
Publisher : Master of Management, School of Business and Management, Petra Christian University

Analisis Resiko Ekspor Bola Kaki ke Brazil Stefany Gledies Sonya Beatrix; M.L.Denny Tewu
JOURNAL RESPECS (Research Physical Education and Sports) Vol. 4 No. 2 (2022): Journal Respecs (Research Physical Education and Sports)
Publisher : Universitas Majalengka

Penelitian ini dilakukan bertujuan untuk mengetahui peranan ekspor bola kaki ke Brasil. Potensi pasar untuk produk peralatan olahraga khusunya bola kaki cukup besar di Brasil mengingat masyarakatnya gemar berolah raga, dan sepak bola adalah permainan olah raga yang sudah sangat termahsyur tidak saja di Brasil tapi juga di seluruh dunia. Seiring akan terselengaranya dua pesta olah raga terbesar di Dunia yaitu Olimpiade diselenggarakan sepak bola di Brasil. Hal ini tentu saja akan mendongkrak minat masyarakat Brasil untuk berolah raga sepak bola. Dengan demikian diperkirakan pasar peralatan olah raga di Brasil khususya bola kaki masih terbuka luas. Penulisan ini bertujuan untuk mengindentifikasi kejadian yang tidak diinginkan (KTD) yang dihasilkan dari ekspor bola kaki ke Brasil, (2) menganalisis seberapa besar risiko yang terjadi dari kejadian yang tidak diinginkan dan (3) dengan melihat kejadian yang tidak diinginkan maka dilakukan mitigasi untuk mengurangi atau menghilangkan dampak risiko dan peluang yang terjadi. Data dikumpulkan dengan menggunakan wawancara dan dianalisis dengan metode penelitian kualitatif

Restaurant Governance in the Pandemic Period Implementation of GCG at the Warong Bakar Bakar Restaurant Habelana Lucia Goni; Denny Tewu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6714

Restaurants as food and beverage providers are included in the hospitality industry that sells hospitality services and are organized commercially by applying general business principles. Hospitality services mean a good relationship between guests and service providers. The Warong Bakar Bakar (WBB) restaurant as part of the hospitality industry must follow the principles of this industry and combine it with good corporate governance in order to produce the desired results.During the pandemic, restaurant governance in addition to other GCG aspects is more emphasized on the responsibility side in the form of CSR (Corporate Social Responsibility) to the community and to employees, by enforcing special guidelines for the restaurant industry through Ministry of Tourism & Creative Economy Regulation No. 13 2020 concerning Guidelines for the Implementation of Hygiene, Health, Safety, and Environmental Sustainability in Restaurants/Restaurants during the handling of the 2019 CoronaVirus Disease Pandemic. With this thesis that uses fish bone analysis, it is hoped that it will provide a solution for business problems in the hospitality industry in order to survive during the Pandemic, where this sector is one of the ones that will feel the biggest impact.

Problem Loans in Banks and Implementation of Good Corporate Governance (GCG) Deisy Kalangi; Denny Tewu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6464

Bank Maybank Indonesia is an Indonesia-based company primarily engaged in the banking sector. The Company's business activities are divided into three business segments: Global Banking which includes corporate banking, transaction services and global markets; Community Financial Services (CFS) which is an integration of retail and business banking functions that include third party funds, business loans, micro small and medium business loans, home ownership loans and others, as well as Islamic Banking services. In the Banking Industry, Good Corporate Governance is an important factor in maintaining the trust and confidence of shareholders and customers. The application of the principles of good corporate governance in the bank management system is very important in increasing the success of a company engaged in banking. This study aims to identify and analyze non-performing loans in Micro, Small and Medium Enterprises at banks and to determine the efforts made in dealing with the occurrence of Non-performing Loans in Micro, Small and Medium Enterprises at banks. This type of research will be carried out using descriptive research methods with a quantitative approach. The results of this study will show that the application of credit risk management which includes active supervision of the board of commissioners and directors, policies, procedures and limit setting, identification, measurement, monitoring, and credit risk management information systems, as well as an internal control system for non-performing loans at PT. Maybank Indonesia. Based on this research, banks can maintain the independence of credit staff and improve the credit monitoring process.

Analisa Risiko Operasional RS XXX dengan Pendekatan GCG Ariditya Pramesti; M.L. Denny Tewu
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.9277

Penelitian ini dilakukan di Rumah Sakit- XXX tentang risiko operasionalnya. Tujuan dari kajian ini menganalisis risiko operasional yang dihasilkan apabila tata kelola yang mengacu pada Good Coorporate Governance tidak dijalankan dengan baik. Secara spesifik, tujuan dari penelitian ini adalah (1) untuk mengidentifikasi kejadian yang tidak diinginkan (KTD) akibat tata kelola yang tidak dijalankan dengan baik sesuai dengan prinsip Good Coorporate Governance; (2) menganalisis seberapa besar risiko yang tidak diinginkan keadaan; dan (3) melakukan mitigasi untuk menghilangkan atau mengurangi peluang dan dampak risiko.Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengumpulan data observasi partisipatif, wawancara, studi dokumen, dan kuesioner. Hasilnya menunjukkan bahwa terdapat 5 kejadian yang tidak diinginkan, yaitu: Pembagian deviden tidak berdasarkan kepada Undang-Undang Perseroan Terbatas, Karyawan yang merupakan keluarga pemilik sering mendapatkan keuntungan tersendiri yang menimbulkan kecemburuan karyawan, Pengeluaran pemilik dan keluarga pemilik menjadi tanggung jawab operasional rumah sakit, Keputusan yang dibuat berdasarkan kepentingan salah satu pemilik, Ketidakseragaman struktur gaji di level manajerial ke atas karena berdasarkan negoisasi dengan pemilik. Risiko yang timbul dari suatu kejadian yang tidak diinginkan memiliki bobot risiko sedang sampai sangat tinggi. Selanjutnya kejadian yang tidak diinginkan dapat dimitigasi sesuai dengan peluang dan dampak risiko sehingga dapat mengurangi risiko yang ada.

ANALISIS RISIKO TERHADAP PENYELENGGARAAN PILKADA DI KABUPATEN NIAS SELATAN Harahap Bawaulu; Dr. M.L. Denny , SE., M.M Tewu
JURNAL MANAJEMEN RISIKO Vol. 1 No. 2 (2021): JUNI
Publisher : Pasca Sarjana UKI

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

Abstraksi Dalam menjalankan kegiatan operasional Pemilu tidak terlepas dari risiko kecurangan termasuk yang terjadi di Kabupaten Nias Selatan. Penyelenggaraan Pemilu di Kabupaten Nias Selatan menyisahkan berbagai kompleksitas permasalahan kecurangan dan pelanggaran yang menyebabkan berbagai kerugian akibat kejadian yang tidak dikehendaki muncul. Pemilu yang bebas dari risiko kecurangan hanya dapat dilaksanakan apabila penyelenggara dapat mencegah terjadinya risiko kecurangan. Untuk mencegah dan mengetahui risiko kecurangan, maka pelitian ini dilakukan dengan menggunakan metode identifikasi risiko dan mengukur risiko kecurangan pada tahapan Pemilu anggota DPR, DPD, DPRD Provinsi dan DPRD Kabupaten/ Kota pada Tahun 2014 di KPU Kabupaten Nias Selatan. Hasil identifikasi dan pengukuran risiko menemukan kecurangan Pemilu terjadi pada semua tahapan Pemilu. Mulai dari tahapan persiapan, tahapan penyelenggaraan dan tahapan penyelesaian Pemilu. Untuk itu pada tahapan persiapan Pemilu (pembentukan badan penyelenggara) perlu pengawasan secara ketat untuk menghindari konflik kepentingan.Pada tahapan penyelenggara Pemilu perlu penerapan sistem electronic voting (e- voting), electronic budgeting (e-budgeting) atau perlu dilakukan pengawasan secara ketat.

Co-Authors Adolf B Heatubun Afif Rahman Agnes Hutabarat Agustin Simatupang Angel Samaria ANISA KRISTI ANTON RUBIANTO Ariditya Pramesti CALVIN NATHANAEL Deisy Kalangi DEWIYANTI SANGKEK Elsa Indriyani Fatmainnah Gabriella Septidawati Hokoyoku Gad Edison Habelana Lucia Goni Harahap Bawaulu Helen Febrina Indra Gunawan Jacqueline Vania Jessica Jura Jeffry Albert Silaen Jesman Hasibuan Johan Bramanto Joshua Perkasa Naibaho Juniman Telaumbanua Jura, Jacqueline Vania Jessica Karen Yemima Maria Sahutala MARON MBROBUKI KOIBUR Martua Eliakim Martua Eliakim Tambunan Mikris Nalle Mulianto Tarigan Natalia Jeffa Simanjuntak Novi Dafa Oberlin Zebua Olivia Yunita Arifin Ridho Affandi Sianturi Somah Taufik Halawa Sri Bintang Elisabet Stefany Gledies Sonya Beatrix Stephanie Beatrice Porwata Timothy Victory T Tombek Robert Tua Sihombing WIYANTI EVELINA NADEAK Yoel Triyanto Yolanda Yunifer Pateh

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