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All Journal Majalah Ilmiah Matematika Komputer Majalah Ilmiah Ekonomi Komputer Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Ilmiah Teknik Industri Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Jurnal Sistem Teknik Industri Journal of Industrial Engineering Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi International Journal of Engineering, Technology and Natural Sciences (IJETS) BERNAS: Jurnal Pengabdian Kepada Masyarakat JRABA Review of Accounting and Business Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jornal Of Tourism Sciences (Toursci) Journal Of Medicine And Health Sciences (Medisci) Journal Of Economic Sciences (Ekuisci) Journal Of Agriculture Sciences (Agrosci) Journal of Community Service (Abdisci) Journal Of Engineering Sciences (Improsci)
Sani Susanto
Universitas Katolik Parahyangan
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Internal Audit dan Whistleblowing System terhadap Pencegahan Fraud pada BRI Regional Audit Office Bandung Irsan Herlandi Putra; Juliyanto Juliyanto; Andy Yusuf Martua; Akhmad Farikhin; Sani Susanto
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2367

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.
Asset Structure and Business Orientation of Regional Government-Owned Enterprises (BUMD) in Indonesia: Evidence from Correspondence Analysis Homan, Hery Syaerul; Sani Susanto
Review of Accounting and Business Vol. 5 No. 2 (2025): Review of Accounting and Business
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i2.1078

Abstract

Introduction/Main Objectives: The research examines how the structure of assets in Regional Government-Owned Enterprises (BUMDs) in Indonesia reflects their orientation in the sector they operate in. Background Problems: The paper addresses the problem of whether asset composition is significantly associated with business sectors and how such distribution patterns reveal the underlying public or commercial orientation of BUMDs in Indonesia. Novelty: This paper offers a novel empirical mapping of asset orientation using Correspondence Analysis, a method rarely applied in public sector financial research. Research Methods: A descriptive quantitative approach was utilized using secondary data from the report by Statistics Indonesia about BUMDs in 2023. The data were analyzed at the sectoral level of BUMD companies, originally expressed as percentage composition of four types of assets. The original percentage data were then converted into a contingency table format to be utilized for Correspondence Analysis and the Chi-square Test to determine the significance of the relation between various sectors and assets. Finding/Results: The study finds a statistically significant relationship between asset types and business sectors, with visual mappings showing that commercial sectors cluster around current assets while public-oriented sectors concentrate on fixed assets. Sectors such as finance, trade, and information emphasize liquidity, whereas construction and health prioritize infrastructure-heavy capital. Conclusion: Asset structures of BUMDs align with sectoral mandates and business orientations. These findings offer insights for regulators and enterprise managers to better align financial planning with institutional mission and to encourage the use of multivariate visual tools in public finance research.
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES M. Syahrudin; Sani Susanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72239

Abstract

Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological interventions. This study aims to explore how Blockchain and Internet of Things (IoT) technologies have been utilized in anti-fraud systems over the past decade. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA framework and conducted using the Watase Uake platform, this study analyzed 69 articles indexed in Scopus from 2015 to 2025. The analysis revealed a significant rise in research activity on this topic since 2019, peaking in 2022. The findings indicate that Blockchain’s decentralization and immutability, combined with IoT’s real-time monitoring capabilities, create a synergistic effect in enhancing fraud detection and prevention mechanisms. Empirical examples, such as fuel distribution frau d in Pertamina, illustrate how these technologies can reduce information asymmetry and improve audit quality. This study contributes to the literature by offering an integrated framework for leveraging emerging technologies in building transparent, secure, and efficient anti-fraud systems.
IMPLEMENTATION OF STANDARD OPERATING PROCEDURES OF SMK3 IN THE PROCESSED RICE INDUSTRY OF CV MITRA BERKAH IN PAROMPONG, WEST BANDUNG REGENCY. Paulus Sukapto; Marihot Nainggolan; Sani Susanto; Sugih S Tjandra
Jurnal Abdisci Vol 3 No 4 (2026): Vol 3 No 4 Tahun 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v3i4.897

Abstract

Abstract Background. Currently, public knowledge, particularly regarding the Occupational Safety and Health Management System (SMK3), remains limited. In fact, if the understanding of SMK3 is good, the number of work accidents is getting less, work productivity is getting higher, and finally, the number of products produced is increasing, with the quality also getting better. Purpose. The purpose of implementing the PKM program is to increase the understanding, knowledge, and insight of CV Mitra Berkah Parompong, West Bandung Regency, as an industry player about POB SMK3. Method. In this program, location surveys, interviews before and after the seminar were conducted. The training and mentoring material is an explanation of SMK3, the application of SMK3 in instant rice processing. Conclusion. After participating in this mentoring, it is hoped that they will gain a deeper understanding of the POB of SMK3 and apply it correctly and adequately in the community.
Work System Improvement in the Production Process Station Area PT SMS Using Macro Ergonomics and Design (MEAD) to Increase Productivity Heri Setiawan; Sani Susanto; Micheline Rinamurti; Achmad Alfian; Yohanes Dicka Pratama; Dominikus Budiarto
Jurnal Improsci Vol 3 No 2 (2025): Vol 3 No 2 October 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v3i2.939

Abstract

Background. PT SMS produces bottled drinking water (amdk) in gallons and cups with Vit and Forme brands for gallon packaging and Airnes, Forma, and OK Oce brands in cup packaging. In identifying the problem at PT SMS, it was found that the work system is not well-designed and lacks ergonomics at several workstations, which has an impact on achieving less than optimal daily productivity. The output per work shift set by the company is 2,100 gallons and 3,150 boxes for cup packaging, but in fact, it can only produce approximately 2,050 gallons and 3,000 boxes. Aim. Analyze the factors that cause the work system to be less effective and less ergonomic. The formulation of work system factors encompasses physical work environment factors, equipment, infrastructure, machinery, workload factors, and organisational factors. Methods. The Macro Ergonomic Analysis and Design (MEAD) method is used to identify factors that affect the work system and then implement improvements and design changes based on the identified factors. Results. Physical work environment factors and organisational factors are problems within the work system at PT SMS, as the workspace designated for the production workflow lacks ergonomic support for employees' postures while working, and task management is inadequate. The machinery has not been crafted based on the anthropometric measurements of the workers. Oversight is absent for the work being done, and the standard time required for the production process has yet to be established. So that it increases productivity per work shift at PT. SMS is not optimal and experiences over time. Conclusions. Redesign of physical work environment facilities, scheduling of rest periods, and organisational factors through supervision from PT SMS resulted in output per shift meeting the standards set by the company.. Implication. The application of MEAD can identify factors that cause suboptimal productivity. Redesigning ergonomic physical work environment facilities, scheduling rest periods, and supervisory organisational factors within the company have an impact on optimising productivity, as measured by the output per shift set by the company
Designing Ergonomic Work Aids to Improve Worker Productivity in Spring Mattress Manufacturing at PT Rentang Buana Niagamakmur Steven Lias; Daniel Kurniawan; David Lihan; Andrean Gunawan; Thedy Yogasara; Sani Susanto
Jurnal Improsci Vol 3 No 4 (2026): Vol 3 No 4 February 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v3i4.1085

Abstract

Background. PT Rentang Buana Niagamakmur is a spring mattress manufacturing company that faces a decrease in productivity due to worker discomfort and ergonomically suboptimal working postures Purpose. This study aims to identify the causes of workers' physical discomfort in the production process and design work aids that can improve comfort and productivity. Method. The research process began with data collection through observation and interviews to understand the activities of workers at the production station. The Nordic Body Map (NBM) was employed to identify workers’ musculoskeletal complaints, while Rapid Entire Body Assessment (REBA) was applied to evaluate ergonomic risk levels. Results. Based on the results of the analysis, the design of work aids was carried out using an ergonomic approach that suits the needs of workers at fabric measurement and foam cutting stations. Evaluation of the effectiveness of the aids was carried out by comparing REBA scores before and after the use of the aids. Conclusion. The results showed that the main physical complaints of workers were identified in the right wrist, waist, and calf. The design of work aids at the fabric measuring station lowered the REBA score from 11 to 3 (low risk), while the aids at the foam cutting station reduced the score from 7 to 3 (low risk). Implementation. The proposed work aids were shown to significantly reduce physical discomfort and improve productivity at both workstations.
Ergonomic Integration in Community-Based Waste Management Systems: A Case Study of a Joyful Integrated Farming System Heri Setiawan; Sani Susanto
Jurnal Improsci Vol 3 No 5 (2026): Vol 3 No 5 April 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v3i5.1128

Abstract

Background, Manual waste management remains prevalent in community-based systems, particularly in developing countries, where limited mechanization and informal work practices elevate ergonomic risks. Despite the growing adoption of circular economy principles, ergonomic integration within waste management, especially in integrated farming systems, remains underexplored. Aim: This study investigates the application of ergonomic principles in the Joyful Integrated Farming System (J-IFS), a community- based model integrating waste sorting, composting, and agricultural production. Methods: A before-and-after ergonomic intervention design was implemented, combining anthropometric analysis, Rapid Entire Body Assessment (REBA), Nordic Body Map (NBM), time-motion study, and productivity measurement. Ergonomic interventions included workstation redesign based on worker anthropometry, improved manual handling tools, task rotation, and optimized work-rest cycles Results: The results show a 38% reduction in ergonomic risk levels, a 42% decrease in musculoskeletal discomfort, and a 27% improvement in operational productivity. Conclusions: The findings demonstrate that ergonomic integration not only reduces occupational health risks but also enhances work efficiency and system reliability. Implication. This study contributes empirical evidence supporting ergonomics as a strategic enabler of sustainable, labor-intensive waste management systems and extends applied ergonomics into the domain of circular, community-based operations.
Asset Structure and Business Orientation of Regional Government-Owned Enterprises (BUMD) in Indonesia: Evidence from Correspondence Analysis Hery Syaerul Homan; Sani Susanto
Review of Accounting and Business Vol. 5 No. 2 (2025): Review of Accounting and Business
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i2.1078

Abstract

Introduction/Main Objectives: The research examines how the structure of assets in Regional Government-Owned Enterprises (BUMDs) in Indonesia reflects their orientation in the sector they operate in. Background Problems: The paper addresses the problem of whether asset composition is significantly associated with business sectors and how such distribution patterns reveal the underlying public or commercial orientation of BUMDs in Indonesia. Novelty: This paper offers a novel empirical mapping of asset orientation using Correspondence Analysis, a method rarely applied in public sector financial research. Research Methods: A descriptive quantitative approach was utilized using secondary data from the report by Statistics Indonesia about BUMDs in 2023. The data were analyzed at the sectoral level of BUMD companies, originally expressed as percentage composition of four types of assets. The original percentage data were then converted into a contingency table format to be utilized for Correspondence Analysis and the Chi-square Test to determine the significance of the relation between various sectors and assets. Finding/Results: The study finds a statistically significant relationship between asset types and business sectors, with visual mappings showing that commercial sectors cluster around current assets while public-oriented sectors concentrate on fixed assets. Sectors such as finance, trade, and information emphasize liquidity, whereas construction and health prioritize infrastructure-heavy capital. Conclusion: Asset structures of BUMDs align with sectoral mandates and business orientations. These findings offer insights for regulators and enterprise managers to better align financial planning with institutional mission and to encourage the use of multivariate visual tools in public finance research.
Revealing the Role of the Audit Committee in Improving Audit Quality: Fee, Tenure, and Auditor Rotation Analysis Muhammad Syahrudin; Sani Susanto
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.944

Abstract

Background. Good audit quality reflects the level of confidence that the financial statements are free from material misstatement, whether caused by errors or fraud. When audit quality is low, for example, because auditors are not independent, tenure is too long without rotation, or the audit fee is too high, creating a conflict of interest, the risk of not detecting fraud increases. Aim. This study aims to reveal the strategic role of the audit committee in improving audit quality through analysing the relationship between fees, tenure, and auditor rotation on audit quality. With a quantitative approach and the aid of AMOS software, as well as Path Analysis techniques, this study aims to empirically map the structural relationship between these variables within the framework of governance and resource dependence. Methods. In conducting this research, the authors chose a research place in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. In terms of type, this research uses a quantitative approach. Data in the form of numbers is collected through access to the Indonesia Stock Exchange website. This research uses descriptive and verification methods. The analysis technique employed is path analysis, utilizing AMOS (Analysis of Moment Structures) software. Result. Based on the results of model testing, it is found that only audit fees affect the audit committee. The absence of an effect of audit fees on audit quality in companies can be attributed to the level of professionalism of public accounting firms, which continue to maintain optimal audit quality, regardless of the amount of fees received. In contrast, the tenure and auditor rotation variables in this study did not show a significant effect on the audit committee, which indicates that these two variables may not yet be the main factors considered by the audit committee in their supervisory practices, or that their effects are more indirect and take longer to be observed. Conclusion. Based on the test results obtained, it is found that: (1) Only audit fees affect the audit committee, (2) Based on the regression test results, it is found that FA has a significant adverse effect on KOM_AUDIT with an estimate value of -0.090, standard error of 0.019, critical ratio of -4.729, and significance level of p < 0.001. This indicates that an increase in FA will lead to a decrease in the Audit Committee (3) In general, these findings confirm that in this model, the FA factor has an essential role in influencing the Audit Committee. At the same time, other aspects have not shown a significant relationship. This result implies that efforts to increase or change FA need more attention to improve or maintain audit quality. (4) In this study, it was found that audit fees affect the audit committee but have no effect on the audit quality of manufacturing companies. This result aligns with the principle of Resource Dependence Theory, where companies, through audit committees, seek to manage their relationships with external auditors as audit service providers to secure a crucial resource: quality audit services. Implementation. With the increasing complexity and risk of financial fraud, the results of this study are expected to make theoretical and practical contributions in encouraging the improvement of audit quality, strengthening audit committees, and developing more accountable corporate governance policies.
Just In Time (JIT) Based Manufacturing Innovation for Production Cost Efficiency: Empirical Analysis at CV. Natural Heri Setiawan; Sani Susanto; Micheline Rinamurti; Ming Chen; Achmad Alfian
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.945

Abstract

Background, The production process at CV Natural is critical because the sales results of the product are to turn the wheels of the company's economy. The duration of production significantly affects the company because of the targets it must meet. In the production process of wooden carpets and various interior mat products from wood, there is much waste of wood raw materials, while if the wood is stored for too long, damage will occur. So, with this waste, there is a waste of storage costs on wood raw materials. Aim: This study aims to determine the application and role of Just In Time (JIT) in the efficiency of the company's production costs. Methods, JIT methods can streamline production costs without having to reduce product quality—determination of the optimal order quantity, applying JIT to the production line with the concept of line balancing. Results: The company's raw material inventory policy is not optimal and has not shown production cost efficiency compared to using the Economic Order Quantity (EOQ) method or the JIT method. Conclusions: if using the EOQ method, the company can save 63.89% or Rp. 113,473,933.41 of production costs, and if using the JIT method, the company can save 95.47% or Rp. 112,332,193.00 of the total inventory cost of Rp. 177,655,932.73. Implication, CV. Natural's JIT implementation has the potential to improve production cost efficiency significantly, provided it is managed with a solid supply chain management strategy and supported by adequate information systems. However, risk mitigation is required through strategic minimum buffers and close supplier relationships.
Co-Authors AA Sudharmawan, AA Achmad Alfian Ahad Ali Akhmad Farikhin Alfian, Achmad Andrean Gunawan Andy Yusuf Martua Anggorowati, Yuni Archer, Raphael Ayu Pramiarsih Basarah, Iwan Mumin Catharina, Clara Daniel Godjali, Vincentius Daniel Kurniawan Daniel Siswanto Daniel Siswanto David Lihan Dedi Suryadi Dedy Suryadi Dominikus Budiarto Dominikus Budiarto, Dominikus Edah Jubaedah Elkana Timotius F. Rian Pratikto F. Rohman Fatahillah Ramdhan, R. Adji Fathurohman, Muhamad Felicia Natalie Wangsa Ferdinand, Ryan Gerardus Daniel Julianto Hari Adianto Hari Adianto Hari Adianto Hery Syaerul Homan Hilmi Istiqomah Nursyam Homan, Hery Syaerul I Wayan Sukania Indranila, M.V. Irsan Herlandi Putra Iwan Mumin Basarah Jayawarsa, A.A. Ketut Jovan Kurnia, Christopher Jubaedah, Edah Juliyanto Juliyanto Kevin Handika, Natanael Lianching Christiane Nasali Lina Gozali Marihot Nainggolan Matthew Ramandri, Andreas Micheline Rinamurti Micheline Rinamurti, Micheline Ming Chen Monica Nathania Utama Muhammad Syahrudin Nashar, Gifari Bayu Nurwijayanti Nuzulan, Faza Firdaus Orpha Jane Paulus Sukapto Pratama, Yohanes Dicka Rian Praktikto, Franciscus Rian Praktikto, Fransiscus Setiawan, Heri Shafira Putri, Adeela Steven Lias Sugih S Tjandra Suryahartanto, Geraldy Syah Tjaja, Arief Irfan Thedy Yogasara Ulfa Nur Ulumiah Wildan YMK Aritonang YMK Aritonang Yohanes Dicka Pratama Yuni Anggorowati Yusuf W, Yogi