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All Journal JURNAL ADMINISTRASI BISNIS EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management The Indonesian Journal of Accounting Research Quantitative Economics and Management Studies Interdisciplinary Social Studies Apssai Accounting Review (ApAR) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal Administrasi Bisnis E-Jurnal Akuntansi
Wijayati, Nureni
Universitas Indonesia
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Public Health Social Sciences Other

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Interactive Control Systems Using the Attention-Based View: A Case Study at PT ABC Mohamad Rifki Setyanto; Nureni Wijayati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8593

Abstract

This study explores the implementation of interactive control systems (ICS) with an attention-based view (ABV) in managing strategic uncertainties resulting from the introduction of safeguard duties (BMTP) on imported carpet and textile floor coverings in Indonesia. With the global market dynamics and the challenges posed by regulatory changes, companies such as PT ABC have to adapt their business strategies to remain competitive. The research assesses how management focuses its attention on critical issues in this volatile environment, particularly regarding BMTP. Using a case study approach, the research analyzes how management interacts, allocates attention, and utilizes strategic information to make informed decisions. The findings emphasize the importance of interactive control systems in fostering creativity, accelerating strategic discussions, and enhancing organizational responsiveness to external uncertainties.
Opportunistic Related Party Transactions Practices: A Comparative Study on Different Ownership Structures in Indonesia's Energy Sector Wiwin Theresia Sitinjak; Nureni Wijayati
Eduvest - Journal of Universal Studies Vol. 6 No. 4 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i4.52730

Abstract

This study examines opportunistic behavior in Related Party Transactions (RPT) across six Indonesian energy companies with varying ownership structures (state-owned, family- owned, and foreign-owned) during 2019–2023. The research employs an evaluative case study approach combined with thematic content analysis supported by NVivo. The results reveal substantial variation in tunneling and propping patterns across ownership types. Highly concentrated family-owned firms exhibit aggressive tunneling through extreme dividend extraction of 49–76% during the windfall profit period (2022–2023), while state- owned enterprises demonstrate minimal tunneling (1–2.3 on a 0–21 scale) and strong propping during financial distress (2020–2021). These patterns are elastic to external shocks, as reflected in tunneling–propping ratio shifts from 70:30 (pre-pandemic 2019), 46:54 (pandemic 2020–2021), to 84:16 (commodity boom 2022–2023). Internal factor analysis identifies ownership concentration as the primary driver of opportunistic behavior; however, its impact varies depending on ownership type and external enforcement strength. Formal governance mechanisms including Big-4 audits, 86% board independence, and compliance with POJK 42/2020 are insufficient to curb tunneling when controlling shareholders are dominant, whereas government oversight in state-owned enterprises proves more effective than internal governance mechanisms. The findings suggest that regulatory remedies must address the underlying control–ownership divergence, with recommendations including strengthened fairness opinion standards, enhanced monitoring during windfall periods, and codified dividend policy constraints for state-owned energy companies.
Disclosure of Key Audit Matters in Banking Issuers for The Period 2022–2024 Dejan Michael Parhusip; Nureni Wijayati
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52812

Abstract

The implementation of Auditing Standard (SA) 701 on Communicating Key Audit Matters (KAM) represents a major development in auditor reporting—particularly within the banking industry, which is characterized by high regulatory intensity, operational complexity, and significant risk exposure. SA 701 requires auditors to disclose matters that required significant professional judgment during the audit, with the objective of enhancing transparency and increasing the informational value of the auditor’s report for stakeholders. This research aims to analyze KAM disclosures among Indonesian banking issuers during the 2022–2024 period and to identify challenges in implementing SA 701 at the public accounting firm (KAP) level. This descriptive qualitative case study analyzed 141 audited financial statements of banks listed on the Indonesia Stock Exchange, supported by semi-structured interviews with engagement partners from Big Four and Non–Big Four firms. KAM disclosures were classified into account-level and entity-level categories to identify patterns in determining significant audit areas. The results show that the average number of KAMs disclosed per auditor’s report is 1.32, consisting of 1.07 account-level KAMs and 0.26 entity-level KAMs. Allowance for Expected Credit Losses (ECL/CKPN) is the most frequently disclosed KAM, appearing in all observations, followed by issues related to financial reporting information systems. These findings indicate that credit risk assessment and IT system reliability remain the primary audit focus in the banking sector. While SA 701 does not substantially alter audit procedures, it increases documentation, coordination, and review requirements.
Evaluasi Pelaksanaan Audit Internal Menggunakan Remote Audit Selama Pandemi Covid-19 di PT Bank X Zulfikri, Fahmi; Wijayati, Nureni
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

Abstract

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.
Co-Authors Aditya Ananda, Aditya Ayurini, Lovia Wita Dejan Michael Parhusip Fahmi Zulfikri Hasri, Naura Chairunnisa Indriasvary, Cindy Dea Indy Larasati Khansa Fatin Luga Kristina Silitonga Mohamad Rifki Setyanto Ongkosongo, Anindya Divanata Rahcoyoning Widianingrum Retno Reno Fati Salam Risyad Aditya Saputra Salam, Retno Reno Fati Setiawan, Tia William Chandra Wiwin Theresia Sitinjak Zulfikri, Fahmi