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Form over Substance: The Board Governance Practices in Indonesia Nureni Wijayati
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.563

The study aims at investigating the decoupling behavior wherein firms tend to only adopt written policies formally, while they avoid implementing internal corporate governance mechanisms substantively. The analysis is focused on the area of the Board's responsibility. The sample consists of 487 firm-year observations having the ASEAN Corporate Governance Scorecard (ACGS) for the period 2013-2017. Using institutional theory, the research finds that fifty-seven percent (279 out of 487 observations) in the sample show decoupling behavior. Decoupling behavior is more pronounced in large firms with lower performance and higher leverage. Furthermore, the financial (banking) industry is less likely to behave decoupling due to the nature of the industry is highly regulated and enforced.

Implementing the Readiness of Key Audit Matters at Division X KAP ABC Rahcoyoning Widianingrum; Nureni Wijayati
Interdisciplinary Social Studies Vol. 1 No. 11 (2022): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i11.279

Users of financial statements may have higher expectations due to audit reports, which are thought to be of no informational value. Including essential information in the audit report will decide how it can be used because the "expectations gap"—the difference between what users expect and what the auditing profession believes—has risen dramatically over time. This study aims to analyze the readiness to implement Audit Standard SA 701 Key Audit Matters (KAM) at Division X KAP ABC (an Indonesian audit firm) and the auditors' understanding of KAM, including potential doubts regarding the classification of KAMs with other reporting standards such as SA 706 Emphasis of Matter and SA 570 Going Concern. The method of collecting data was through a questionnaire and semi-structured interviews with external auditors in charge at Division X KAP ABC. The questionnaire statements are taken from previous research of Hegazy and Kamareldawla based on paragraphs SA 701, SA 706, and SA 570, which consist of 26 statements. The analysis results conclude that the auditors understand the explanation of SA 701. However, there is potential for doubt in classifying a matter as the Emphasis of a Matter and Going Concern. Concerning the implementation readiness of KAM SA 701 in 2022, Division X KAP ABC has communicated and interacted more with its clients and conducted training and sharing sessions.

Evaluasi Pelaksanaan Audit Internal Menggunakan Remote Audit Selama Pandemi Covid-19 di PT Bank X Fahmi Zulfikri; Nureni Wijayati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16918

Pandemi COVID-19 yang terjadi secara global pada awal tahun 2020 telah menyebabkan perubahan pada berbagai aspek termasuk pada pola kerja. Atas pertimbangan kondisi tersebut maka Internal Audit (IA) menerapkan pelaksanaan audit menggunakan metode remote audit. Tujuan penelitian adalah untuk menilai implementasi remote audit yang dilaksanakan oleh IA dengan menggunakan pendekatan standar International Professional Practices Framework (IPPF) yang dikeluarkan oleh Institute of Internal Auditors (IIA) selama masa pandemi. metode penelitian kualitatif dengan desain penelitian menggunakan studi deskriptif. Hasil dari penelitian adalah perlu adanya penyesuaian cara kerja pada remote audit, terdapat tantangan dalam pelaksanaan remote audit, implementasi remote audit tidak berpengaruh terhadap tingkat assurance dan kualitas audit, dan untuk kedepannya perlu adanya penyesuaian cara kerja untuk pelaksanaan hybrid audit pasca pandemi.

Analisis Efisiensi Proses Bisnis Pada Transformasi Digital Perbankan Luga Kristina Silitonga; Nureni Wijayati
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6949

Penelitian ini dilaksanakan untuk memahami perubahan dan mengevaluasi efisiensi proses bisnis kartu kredit pada Bank X setelah melakukan transformasi digital sebagai salah satu respon atas dampak pandemi Covid 19. Penelitian ini menggunakan bentuk studi kasus dengan pendekatan kualitatif. Observasi terhadap data primer dan sekunder dan wawancara dilakukan untuk memenuhi kebutuhan data penelitian. Wawancara diadakan terhadap enam orang responden yang bertanggung jawab dalam pengembangan atau menjadi bagian dari proses bisnis kartu kredit yang diteliti. Analisis data dilakukan dengan membangun model logis dari unit analisis dan melakukan komparasi dengan kriteria kinerja dari konsep manajemen proses bisnis (BPM). Penelitian ini menunjukkan bahwa transformasi digital memberikan manfaat efisiensi bagi proses bisnis kartu kredit di Bank X dari segi pengurangan jumlah aktivitas dan pengurangan siklus waktu memaksimalkan penggunaan mesin dan teknologi digital. Pembangunan sistem underwriting pada proses back-end mendorong transformasi pada proses front-end.

Basic Analysis of Foreign Exchange Cost Allocation at PT X Using Activity Based Costing Method Khansa Fatin; Nureni Wijayati
Quantitative Economics and Management Studies Vol. 4 No. 5 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1869

This article is a case study on a multinational company that has the risk of exchange rate differences arising from foreign currency translations as a result of business transactions using foreign currencies. The difference in foreign exchange costs that arise needs to be allocated up to the product level so that the unit of analysis can calculate the appropriate production costs to produce product profitability accurately and reliably. The approach used in this study is a descriptive analysis research using qualitative methods. The results of the research will find the right allocation base to be used as the basis for the allocation of foreign exchange costs at PT X and see the impact on the profitability of the business unit in the analysis unit so that it can help the analysis unit make reliable decisions.

Analisis Penerapan Manajemen Risiko Kredit pada Perusahaan Start-Up Fintech PT A Risyad Aditya Saputra; Nureni Wijayati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1729

Fintech PT A is one of the pioneers in Indonesia that serves business people with lenders on a digital platform. One of the problems faced by fintech PT A is the increase in non-performing loans. This research is a case study at a fintech startup to analyze the application of credit risk management and provide recommendations for improving credit risk management to improve company performance. The methodology used in this research is descriptive qualitative analysis by collecting data from interviews and documentation studies. Interviews were conducted with the Director of Credit and Collection and Director of Risk who have a crucial role in risk management in the company. The results of the study show that the application of risk management to PT A is in accordance with the four stages of the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021 namely credit risk identification, credit risk measurement, credit risk control, and credit risk monitoring. However, the application of credit risk management by PT A based on data analysis obtained through interviews and documentation studies shows that the results have not operate optimally. Because at the stages of monitoring credit risk and controlling credit risk there are still several aspects that have not been fulfilled based on the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021. So the recommendation that can be given is that the company can create a more structured and sustainable risk management system with all related divisions so that it can accommodate all aspects of risk up to the risk monitoring and control process.

Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara) Salam, Retno Reno Fati; Wijayati, Nureni
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 13 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

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This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.

An evaluation of the design of internal control over financial reporting for fiscal year 2021 in the ministry x Ananda, Aditya; Wijayati , Nureni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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The Audit Board of The Republic of Indonesia's (BPK RI) audit of the Ministry X’s 2020 Financial Statement and indicated an ICoFR weakness in the inventory account. This research intends to evaluate and analyze the ICoFR design at the Ministry X for account inventory based on the audit findings. It also assesses the Ministry X response to the auditor's recommendation of the 2020 Financial Statement audit findings. A case study methodology and qualitative technique are used in this research. Interviews, document examination, and literature reviews are the data collection methods used. According to the research's results, Ministry X neglected to identify some risk and control on the relevant accounts. As a result, improvements should be done to guarantee that similar auditor findings won't occur in the future.

Perancangan key risk indicators dalam manajemen risiko Indriasvary, Cindy Dea; Wijayati, Nureni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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The purpose of this research is to design key risk indicators (KRI) or the main risk indicators for the company’s significant risks. This research takes a case study at PT. A, which operates as a gas energy provider company. The method used in this research is qualitative and quantitative. The KRI design is carried out in the form of determining the medium risk and then determining the root causes, KRI indicators, and the threshold of significant risks that affect the company’s performance both in terms of operational and financial. These significant risks were identified from the company’s risk register. The identified significant risks are the not achieving revenue and the increase in customer receivables. The results of designing KRI from PT. A for not achieving revenue at PT. A obtained three intermediate causes, three root causes, and four KRI indicators. For increase in customer receivables at PT. A obtained one intermediate cause, two root causes, and two KRI indicators. The design of this KRI is expected to provide early mitigation of the potential for major risks that have a major impact on performance achievement.

Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara) Salam, Retno Reno Fati; Wijayati, Nureni
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 13 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

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

This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.

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