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All Journal Jurnal Proaksi ABM: International Journal of Administration, Business and Management Proceeding of The International Conference on Economics and Business
Andi Kusumawati
Hasanuddin University
Economics, Econometrics & Finance Education Social Sciences

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Levers of Control as an Integrated Control Systems: A Case of Cement Manufacturing Company Andi Gunawan; Mediaty Mediaty; Andi Kusumawati; Syamsuddin Syamsuddin
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.228

Abstract

The aim of the research is to analyze implementation of levers of control in Semen Indonesia Group (SIG) which are belief system, boundary system, diagnostic control system and interactive control system. The methodology employed is qualitative descriptive with case study approach. In belief system, the company communicates its core values with vision, mission statement, and corporate core values (AKHLAK). The company reduces risk by regulating employee’s behavior in its agreement with employee in performance contract, code of conduct and by implementing integrated risk management system as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment and but also evaluating variances in its management reports.
OPERATIONAL AUDIT ON THE IMPLEMENTATION OF VALUE OF FAMILY BUSINESS Rury Novita Sibulo; Haliah; Andi Kusumawati
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.701

Abstract

The purpose of this study is to assess the efficiency and effectiveness of companies that apply the value of family business as internal control in the company's operational activities. The research data is processed by the Audit stage, namely, preliminary survey, review and testing of controls, detailed testing, and audit reports. This research focuses on the operational activities of PO Primadona which has two business lines, namely passenger bus services and freight forwarding. Based on the results of the author's research, it can be concluded that applying the value of family business in operational activities at PO Primadona Makassar is still not effective and efficient. The activities that have not been effective are online sales activities and the recording of cash receipts and cash disbursements, while the activities that have not been efficient are the reduction of passengers. The recommendations that the authors give to companies are, companies need to carry out regular system maintenance and use an automatic payment system, improve employee work discipline, and last but not least, provide computer training to the treasurer's department.
The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period Fia Fauzia Burhanuddin; Gagaring Pagalung; Andi Kusumawati
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7356

Abstract

Main Purpose - This study aims to examine the effect of professionalism and time budget pressure on audit quality, with job stress as a moderating variable during the COVID-19 pandemic. Method - This research employs a quantitative explanatory approach using a survey method, with data collected via questionnaires distributed to auditors at the BPK RI South Sulawesi Representative Office. The analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS to test the relationships and moderating effects among variables. Main Findings - The study finds that time budget pressure negatively affects audit quality, while professionalism has a positive effect. Job stress significantly moderates both the relationship between time budget pressure and audit quality and the relationship between professionalism and audit quality. These findings suggest that psychological stress during the pandemic amplifies the impact of professional behavior and time constraints on audit outcomes. Theory and Practical Implications - This study strengthens the Job Demands-Resources and Attribution Theory by demonstrating that job stress significantly moderates the relationship between time budget pressure and professionalism on audit quality, especially in crisis contexts such as the COVID-19 pandemic. Practically, the findings highlight the need for audit institutions to manage auditor workload and stress levels effectively to maintain high audit quality during disruptive periods Novelty - This study offers novelty by introducing job stress as a moderating variable in the relationship between time budget pressure and professionalism on audit quality during the COVID-19 pandemic, which has rarely been explored in previous literature.
Co-Authors Andi Gunawan Fia Fauzia Burhanuddin Gagaring Pagalung Haliah, Haliah Mediaty Rury Novita Sibulo Syamsuddin Syamsuddin