Articles
<![CDATA[Assessing Internal Controls in Firearms Warehouse Management: A Case Study of XYZ Agency ]]>
<![CDATA[Yurinto Aristo]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 12 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i12.p04
<![CDATA[This study evaluates internal control practices in the management of firearms warehouses at the head office of the XYZ Agency. The research is motivated by the significant risks associated with the misuse of firearms and audit findings that reveal discrepancies in firearm records, indicating weaknesses in internal control systems. Addressing these issues is critical to ensuring accountability and effective resource management. Adopting a qualitative methodology with a case study approach, the study analyzes internal control deficiencies specific to firearms warehouse management. Data were collected through interviews, observations, and document reviews, enabling a comprehensive exploration of the subject. The analysis employed content analysis to extract meaningful insights from verbal and textual data. The evaluation framework was based on the Internal Control—Integrated Framework (COSO 2013), with a focus on the components of risk assessment and control activities. The findings reveal significant deficiencies in the internal control procedures governing firearms warehouse management. These shortcomings underscore the need for strengthened measures to mitigate risks and enhance operational effectiveness. The study offers recommendations aimed at improving internal control mechanisms and ensuring better compliance at the XYZ Agency. Additionally, the findings may serve as a valuable reference for other agencies with similar responsibilities.]]>
<![CDATA[Strengthening Internal Controls Over Drug Inventory: Insights from a Case Study at PT ABC Pharmacy ]]>
<![CDATA[Yudha Rahadian Prathama]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ E-Jurnal Akuntansi Vol 35 No 3 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This study aims to evaluate internal controls over drug inventory at PT ABC Pharmacy. PT ABC is a company operating in two business sectors: procurement of goods and property services, as well as healthcare. The healthcare sector is the largest contributor to the company's revenue; therefore, the company places primary focus on this area. Effective internal control over drug inventory is essential for ensuring availability, forecasting needs, and preventing overstocking or shortages of medications. Proper drug management in healthcare facilities is key to maintaining the quality of primary healthcare services. This research adopts a qualitative approach using a case study method. It includes literature reviews and interviews with relevant stakeholders to identify the causes of drug overstocking and to provide recommendations for addressing these issues. The findings reveal that PT ABC needs to make improvements, including incorporating drug inventory as a component in risk assessments and developing standard operating procedures (SOPs) for risks that are currently unmitigated. These measures are necessary to prevent inventory losses due to damage or expiration. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil]]>
<![CDATA[Internal Control Strategies to Mitigate Inventory Losses in Palm Oil Plantations: A Case Study of PT XYZ ]]>
<![CDATA[Des Daffa Bandanaira]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ E-Jurnal Akuntansi Vol 35 No 1 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2025.v35.i01.p08
<![CDATA[ABSTRACT This study evaluates the internal control mechanisms governing supporting inventory at PT XYZ, a palm oil plantation. Inventory plays a crucial role in the production process, as inadequate stock levels can hinder operational efficiency. However, ineffective inventory management may result in losses due to damage or spoilage, rendering materials unusable in palm oil production. Employing a qualitative research design with a case study approach, this study incorporates a literature review and interviews with relevant stakeholders to identify the root causes of supporting inventory losses and propose targeted recommendations. The findings suggest that PT XYZ should integrate supporting inventory into its risk assessment framework, enhance interdepartmental coordination, transition from manual to electronic inventory management systems, and establish standardized operating procedures (SOPs) for currently unmitigated risks. These measures would help prevent inventory losses stemming from damage or expiration, thereby strengthening overall internal control. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL PADA SIKLUS PRODUKSI: STUDI KASUS PADA PERUSAHAAN BIDANG FABRIKASI DAN ALAT TRANSPORTASI ]]>
<![CDATA[Vivian, Vivian]]>;
<![CDATA[Harahap, Siti Nurwahyuningsih]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v8i1.3689
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan memberikan rekomendasi mengenai pengendalian internal dalam siklus produksi di PT ABC. PT ABC merupakan perusahaan privat yang bergerak di bidang fabrikasi dan alat transportasi berupa dump trucks, trailers, dan tank trucks. Tujuan PT ABC adalah memproduksi produk dengan kualitas terbaik dan mengirimkan produk tepat waktu. Berdasarkan tujuan perusahaan, siklus produksi merupakan aktivitas utama dalam operasional bisnis dan PT ABC perlu memiliki pengendalian internal yang baik untuk mencegah dan memitigasi risiko yang timbul selama siklus produksi. PT ABC menghadapi beberapa permasalahan dalam siklus produksi seperti (1) perbedaan stok fisik barang dengan kartu stok pada saat perhitungan stok fisik di proses gudang dan (2) kelalaian dalam merancang master schedule baik dari segi jumlah bahan/waktu pengerjaan dalam proses PPC. Permasalahan tersebut membuat PT ABC mempertimbangkan untuk mengidentifikasi akar permasalahan dan menemukan pengendalian internal yang sesuai untuk memitigasi risiko. Penelitian ini menggunakan metode studi kasus dengan pendekatan kualitatif yang mengacu pada Internal Control Integrated Framework (COSO, 2013). Metode pengumpulan data meliputi wawancara dan analisis dokumen PT ABC. Hasil penelitian menunjukkan bahwa PT ABC masih memiliki kelemahan dalam pengendalian internal siklus produksi terkait penilaian risiko dan aktivitas pengendalian. Penelitian ini diharapkan dapat memberikan informasi yang akurat mengenai kondisi pengendalian internal siklus produksi pada PT ABC dan memberikan rekomendasi untuk memitigasi kelemahan pengendalian internal siklus produksi perusahaan.]]>
<![CDATA[Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah ]]>
<![CDATA[Gultom, Corry Margaretha Jayanti]]>;
<![CDATA[Harahap, Siti Nurwahyuningsih]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1846
<![CDATA[Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data.]]>
<![CDATA[Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) ]]>
<![CDATA[Putri, Nita Winatasari]]>;
<![CDATA[Harahap, Siti Nurwahyuningsih]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i3.2119
<![CDATA[This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future.]]>
<![CDATA[Investigating the Role of Management Accountants in Indonesia ]]>
<![CDATA[Fadhilah, Arief]]>;
<![CDATA[Harahap, Siti Nurwahyuningsih]]>;
<![CDATA[Setyaningrum, Dyah]]>
<![CDATA[ International Research Journal of Business Studies Vol. 8 No. 2 (2015): August - November 2015 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.8.2.81-96
<![CDATA[Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.]]>
<![CDATA[Evaluasi Pengendalian Internal atas Aset Tetap pada PT Campina Ice Cream Industry Tbk ]]>
<![CDATA[Fathia Rofifah]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v11i4.6601
<![CDATA[Pengelolaan aset tetap menjadi perhatian utama dari PT X. Freezer sebagai salah satu aset utama Perusahaan menghadapi berbagai risiko seperti idle assets, freezer hilang, dan data freezer yang tidak sesuai. Penelitian ini bertujuan untuk melakukan evaluasi pengendalian internal terhadap aset tetap PT X. Â Maka dari itu, pengendalian internal yang optimal merupakan salah satu cara untuk meminimalisir dampak negatif dari risiko-risiko tersebut. Metode penelitian yang digunakan yaitu deskriptif kualitatif berupa studi kasus. Evaluasi pengendalian internal mengacu pada panduan Internal Control - Integrated Framework (ICIF) yang diterbitkan oleh The Committee of Sponsoring Organizations of Treadway Commission (COSO), khususnya komponen Identifikasi Risiko dan Aktivitas Pengendalian. Hasil penelitian menunjukkan bahwa Perusahaan telah melakukan identifikasi risiko dengan baik, namun harus meningkatkan aspek aktivitas pengendalian agar berjalan dengan optimal.]]>
<![CDATA[Machine Learning Analysis in Predicting Bankruptcy in Companies (Case Study of Manufacturing Companies Listed on the Stock Exchange) ]]>
<![CDATA[Citra Yustika Pratiwi]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jist.v5i8.1278
<![CDATA[This study aims to analyze bankruptcy prediction for manufacturing companies using machine learning. Financial data from manufacturing companies listed on the Indonesia Stock Exchange for the period from 2013 to 2023 are used in this study. The analytical methods employed include Long Short-Term Memory (LSTM), Support Vector Machine (SVM), Random Forest, and Extreme Gradient Boosting (XGBoost). The results of this study are expected to provide benefits to various stakeholders: manufacturing companies in identifying early signs of bankruptcy, creditors in evaluating the feasibility of extending credit, investors in making investment decisions, academics in advancing research in bankruptcy prediction, and market regulators (OJK) in enhancing the efficiency of supervision over manufacturing companies. The results indicate that SVM is effective in predicting historical data with consistent performance, while LSTM excels in handling variations and patterns in new data.]]>
<![CDATA[Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish ]]>
<![CDATA[Maulida Salmi Utie]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i2.2674
<![CDATA[The study focuses on the relationship between financial distress and indications of financial statement manipulation by PT AISA. Until 2017, PT AISA was in good financial condition as indicated by the published financial statements and the unqualified opinion obtained from the external auditor. However, in 2018, PT AISA experienced a default which resulted in the suspension of shares from the IDX and default status on the bond rating from PEFINDO. In this case, an investment was made by EY which showed indications of financial statement manipulation by PT AISA. The AISA case was made the subject of research using quantitative methods. The data used came from PT AISA's financial statements since the IPO in 2003 to 2017. The Z-score model (Altman, 1968) and M-score (Beneish, 1999) were used to analyze the financial statement data. The results of the analysis show that the use of both models simultaneously can identify the relationship between financial statement manipulation and financial performance.]]>
