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The Role of Supervision of the Board of Commissioners in the Company PT. XYZ Chandra, William; Wijayati, Nureni
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.13783

The importance of implementing good governance principles that do not just focus on formality, but on substance for public companies is important. This research aims to of paying more attention to corporate governance in the context of the ASEAN Corporate Governance Scorecard. The method used in this research uses a qualitative approach. the research results found that a focus on board diversification, meeting minutes, appointment of a corporate secretary, and evaluation of board performance can provide a strong foundation for increasing transparency, accountability, and corporate resilience amidst ever-evolving business dynamics. Emphasis on the inclusion of independent commissioners, the formation of special board committees, and the introduction of best governance practices are also important in facing regulatory changes and industry dynamics.

Proposed Implementation Of Activity-Based Costing To Determine Cost Allocation In Manufacturing Company PT. S Indy Larasati; Nureni Wijayati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5381

This research discusses the proposal for implementing Activity-Based Costing (ABC) in the cardboard box manufacturing company, PT. S, focusing on Plant 4 located in West Java. The products produced include standard A1 cardboard boxes, A1 printing, plain die-cut boxes, printed die-cut boxes, and top-bottom boxes. The application of the ABC approach is carried out with the intention of presenting more detailed cost information through the identification and allocation of costs to the various activities involved in the production process. The traditional method appears to be inappropriate as overhead allocation only burdens direct raw material costs, direct labor costs, shipping costs, and sales commission to products using percentages from historical data as a reference for the selling price of the product. The research type is problem-solving with a descriptive qualitative research method. The results indicate that the ABC method provides more accurate calculations by allocating costs per activity that are then assigned to products. Among the five studied products, it is found that the plain A1 product is the least profitable. On average, the allocation of product costs experiences undercosting, except for plain die-cut products that experience overcosting. PT. S needs to consider the use of the ABC method in product cost and product selling prices to be able to reduce costs and increase the profitability

Evaluation of risk management for optimizing service quality in XYZ regional general hospital Setiawan, Tia; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2185

Purpose: The study aims to evaluate the implementation of risk management at XYZ Hospital using the ISO 31000:2018 framework and provide recommendations for improvement to optimize service quality. Method: The method used was descriptive qualitative with a case study approach and a type of evaluation through primary and secondary data collection. Results: The results show that the implementation of risk management at XYZ Hospital has not been effective, including not determining risk appetite, the risk register is not updated, risk analysis does not use the scale of impact and possibility, a risk treatment plan has not been developed, and all risk owner units have not carried out risk reporting. Limitations: The limitations of this research include not conducting interviews with all risk-owner units, limiting the evaluation framework to ISO 31000:2018, and focusing solely on one research object. Contribution: The evaluation results of this study and recommendations for improvements in the risk management process can help XYZ Hospital achieve optimal performance in improving service quality. Novelty: This research provides a new contribution to risk management in health services, focusing on implementing risk management in hospitals with the status of Regional General Hospitals. In addition, this study presents a comprehensive evaluation that fills a gap in the literature and provides practical insights for improving risk management practices at XYZ Hospital.

Improve resiliency through operational risk management: Case study in coffee shop ABC Ongkosongo, Anindya Divanata; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2176

Purpose: The purpose of this research is to enhance the competitiveness of SMEs by creating operational risk management using ISO 31000:2018. This includes the process of identifying, evaluating, and mitigating risks in operational processes and will be applied to ABC Coffee Shop. This research is important considering that SMEs are one of the driving forces of the country's economy, but have a high failure rate due to intense competition and a tendency to be weak in various areas. Method: The research utilized a qualitative descriptive case study method, involving primary data gathered through interviews with internal MSME stakeholders, as well as secondary data. This study aims to provide valuable insights for MSMEs, offering competitive solutions to help them thrive and remain competitive. Results: The research results indicate that MSME Coffee Shop ABC faces 12 operational risks, with two posing an extreme level of risk that requires immediate attention. Limitations: We recognize that risk management applies only to the MSME ABC Coffee Shop and focuses on operational risks. However, further research should address the overall risk to provide a broader picture of these findings. Contribution: ABC-MSMEs should consider these findings when making decisions regarding future risk management. Additionally, MSMEs must consider these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to implement risk management in MSME coffee shops using ISO 31000:2018.

Governance, risk, and compliance maturity level: Optimizing XX LLC performance achievement Ayurini, Lovia Wita; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2184

Purpose: This research aims to evaluate the GRC maturity level at XX LLC as an SOE subsidiary engaged in plantation products and provides recommendations to improve GRC implementation. Method: The research was qualitative with a case study approach. Data collection was carried out using secondary document collection to check the availability of documents to confirm the existence of GRC indicator elements. Supporting evidence that cannot be found on the website will be collected through interviews. The indicator used was from the GRC Forum Indonesia guidelines, which have three aspects. Results: The results obtained from the average calculation of the three aspects of the GRC excellence model in XX LLC were 94.5% or had a proactive maturity level. However, several aspects still need to be improved to maximize GRC implementation at XX LLC and optimize company performance. Conclusions: This study shows that a state-owned plantation subsidiary has reached a proactive GRC maturity level (94.5%), but still needs improvements in strategy dissemination, stress testing, innovation, and HR planning to enhance performance. Limitations: This study is limited to state-owned plantation companies. The number of respondents, sources of theory, and previous research are limited, and access to information is restricted owing to the company policy on confidentiality. Contribution: Because of the research limitations regarding the GRC maturity level, this study contributes to the literature and serves as an additional reference for further study. For XX LLC, this research can contribute to optimizing the company’s performance. Novelty: This research uses secondary data collection, interviews, and document observation (available or not) as supporting evidence for respondents’ answers through interviews, while other research on GRC maturity levels only uses questionnaires.

Cost Targeting in a Creative Digital Marketing Company Salam, Retno Reno Fati; Wijayati, Nureni
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.119

Research aims: This research aims to evaluate cost control and pricing by applying the target costing concept as a method to improve the process of cost determination in a creative digital marketing agency company. Design/Methodology/Approach: This study uses document analysis and semi-structured face-to-face interview techniques. The interviews were conducted with the Chief Executive Officer, Chief Editor, Chief Business Officer, and Chief Operation Officer of the company. Research findings: The findings indicate that the actual cost of sales incurred by the company has consistently exceeded the acceptable threshold. As a result, the gross profit margin target of sixty percent, which is set by the company, cannot be achieved. However, by applying the target costing concept, the company is able to analyze target costs for its projects so that cost control can be managed more effectively. Theoretical contribution/Originality: This research contributes to the development of cost management theory by demonstrating how the target costing method—commonly used in manufacturing industries—can be adapted and applied effectively within the service industry, specifically in the field of digital marketing agencies. Practitioner/Policy implication: The study presents four recommendations to enhance cost control and pricing: 1) Prepare a working paper for applying target costing to each project; 2) Develop standardized rate cards based on output variables for each service category; 3) Standardize the use of direct costs across all projects; and 4) Identify lower-cost alternative activities and improve the efficiency of value-adding processes.

Improve resiliency through operational risk management: Case study in coffee shop ABC Ongkosongo, Anindya Divanata; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2176

Purpose: The purpose of this research is to enhance the competitiveness of SMEs by creating operational risk management using ISO 31000:2018. This includes the process of identifying, evaluating, and mitigating risks in operational processes and will be applied to ABC Coffee Shop. This research is important considering that SMEs are one of the driving forces of the country's economy, but have a high failure rate due to intense competition and a tendency to be weak in various areas. Method: The research utilized a qualitative descriptive case study method, involving primary data gathered through interviews with internal MSME stakeholders, as well as secondary data. This study aims to provide valuable insights for MSMEs, offering competitive solutions to help them thrive and remain competitive. Results: The research results indicate that MSME Coffee Shop ABC faces 12 operational risks, with two posing an extreme level of risk that requires immediate attention. Limitations: We recognize that risk management applies only to the MSME ABC Coffee Shop and focuses on operational risks. However, further research should address the overall risk to provide a broader picture of these findings. Contribution: ABC-MSMEs should consider these findings when making decisions regarding future risk management. Additionally, MSMEs must consider these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to implement risk management in MSME coffee shops using ISO 31000:2018.

Governance, risk, and compliance maturity level: Optimizing XX LLC performance achievement Ayurini, Lovia Wita; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2184

Purpose: This research aims to evaluate the GRC maturity level at XX LLC as an SOE subsidiary engaged in plantation products and provides recommendations to improve GRC implementation. Method: The research was qualitative with a case study approach. Data collection was carried out using secondary document collection to check the availability of documents to confirm the existence of GRC indicator elements. Supporting evidence that cannot be found on the website will be collected through interviews. The indicator used was from the GRC Forum Indonesia guidelines, which have three aspects. Results: The results obtained from the average calculation of the three aspects of the GRC excellence model in XX LLC were 94.5% or had a proactive maturity level. However, several aspects still need to be improved to maximize GRC implementation at XX LLC and optimize company performance. Conclusions: This study shows that a state-owned plantation subsidiary has reached a proactive GRC maturity level (94.5%), but still needs improvements in strategy dissemination, stress testing, innovation, and HR planning to enhance performance. Limitations: This study is limited to state-owned plantation companies. The number of respondents, sources of theory, and previous research are limited, and access to information is restricted owing to the company policy on confidentiality. Contribution: Because of the research limitations regarding the GRC maturity level, this study contributes to the literature and serves as an additional reference for further study. For XX LLC, this research can contribute to optimizing the company’s performance. Novelty: This research uses secondary data collection, interviews, and document observation (available or not) as supporting evidence for respondents’ answers through interviews, while other research on GRC maturity levels only uses questionnaires.

Evaluation of risk management for optimizing service quality in XYZ regional general hospital Setiawan, Tia; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2185

Purpose: The study aims to evaluate the implementation of risk management at XYZ Hospital using the ISO 31000:2018 framework and provide recommendations for improvement to optimize service quality. Method: The method used was descriptive qualitative with a case study approach and a type of evaluation through primary and secondary data collection. Results: The results show that the implementation of risk management at XYZ Hospital has not been effective, including not determining risk appetite, the risk register is not updated, risk analysis does not use the scale of impact and possibility, a risk treatment plan has not been developed, and all risk owner units have not carried out risk reporting. Limitations: The limitations of this research include not conducting interviews with all risk-owner units, limiting the evaluation framework to ISO 31000:2018, and focusing solely on one research object. Contribution: The evaluation results of this study and recommendations for improvements in the risk management process can help XYZ Hospital achieve optimal performance in improving service quality. Novelty: This research provides a new contribution to risk management in health services, focusing on implementing risk management in hospitals with the status of Regional General Hospitals. In addition, this study presents a comprehensive evaluation that fills a gap in the literature and provides practical insights for improving risk management practices at XYZ Hospital.

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