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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmiah Wahana Pendidikan Jurnal Impresi Indonesia Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies
Ludovicus Sensi Wondabio
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Social Sciences Transportation Other

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Pengukuran Risiko Pembiayaan Pada BMT X Di Kota Tasikmalaya Rahman, Riska Nisrina Fathur; Wondabio, Ludovicus Sensi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13709

Abstract

Abstrak. Tujuan penelitian ini untuk mengetahui pengukuran risiko pembiayaan yang terjadi di BMT X dan mitigasi risiko dari hasil pengukuran tersebut. Permasalahan yang terjadi saat ini adalah tingginya Non-Performing  Loan di BMT X yang selama tiga tahun terakhir berkisar di 9-10% diatas ketentuan BI yakni 5%. Kondisi ini sejalan dengan berkurangnya jumlah BMT dikota Tasikmalaya yang pernah mencapai lima puluh BMT lebih, kini hanya tersisa dua belas unit. Penelitian ini menggunakan teori manajemen risiko. Penelitian ini menggunakan pendekatan studi kasus dengan analisis bersifat kualitatif dengan menggunakan metode Qualitative Risk Assessment. Hasil penelitian ini menunjukan terdapat tigabelas peristiwa risiko dengan klasifikasi delapan Undesirable, tiga Unacceptable, dan satu Negliglible. Hasil tersebut memberikan informasi bahwa kinerja BMT mengalami penurunan akibat banyaknya peristiwa nasabah yang default sehingga berdampak pada likuiditas BMT. Kata Kunci : BMT ; Manajemen Risiko ; Qualitative Risk Assessment
Analisis Iuran dan Beban Kesehatan dalam Rangka Evaluasi Program Jaminan Kesehatan Firdaus, Kekeu Kirani; Wondabio, Ludovicus Sensi
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.16898

Abstract

Abstract. The purpose of this study was to evaluate the National Health Insurance program (JKN) by analyzing the income and expenses of the Social Security Fund from 2014-2018 to find out more about the causes of the deficit. This study focuses on phenomena that occur in Health BPJS. The data used in this study is divided into qualitative data and quantitative data. Qualitative data obtained from interviews conducted with internal BPJS Health was analyzed using condens analysis and descriptive analysis methods, while quantitative data in the form of DJS Health financial reports and Health BPJS from 2014-2018 were analyzed using descriptive qualitative analysis. Through the analysis of contributions and income in the report of activities carried out, it was found that contribution income is always lower each year when compared to the costs incurred. The biggest cost of benefits that absorbs the burden of BPJS Kesehatan is services at advanced hospitalization. This advanced level of hospitalization refers to the Hospital in collaboration with BPJS Kesehatan.Keywords. deficit; social security fund; BPJS Kesehatan.Abstrak. Tujuan dari dilakukannya penelitian ini adalah untuk mengevaluasi program Jaminan Kesehatan Nasional (JKN) dengan menganalisis pendapatan dan beban Dana Jaminan Sosial Kesehatan dari tahun 2014-2018 untuk mengetahui lebih dalam penyebab terjadinya defisit. Penelitian ini berfokus pada fenomena yang terjadi pada BPJS Kesehatan. Data yang digunakan dalam penelitian ini terbagi menjadi data kualitatif dan data kuantitatif. Data kualitatif didapat dari hasil wawancara yang dilakukan dengan pihak internal BPJS Kesehatan dianalisis dengan menggunakan metode analisis konden dan analisis deskriptif, sedangkan data kuantitatif berupa laporan keuangan DJS Kesehatan dan BPJS Kesehatan dari tahun 2014-2018 dianalisis dengan menggunakan analisis qualitative deskriptif. Melalui analisis iuran dan pendapatan dalam laporan aktivitas yang dilakukan, ditemukan bahwa pendapatan iuran selalu lebih rendah setiap tahunnya bila dibandingkan dengan beban biaya yang timbul. Biaya manfaat terbesar yang menyerap beban BPJS Kesehatan adalah pelayanan pada rawat inap tingkat lanjutan. Rawat inap tingkat lanjutan ini merujuk pada Rumah Sakit yang bekerja sama dengan BPJS Kesehatan.Kata kunci. defisit; dana jaminan sosial; BPJS Kesehatan
Pengaruh CSR Disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta) Yosefa Sayekti; Ludovicus Sensi Wondabio
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.83

Abstract

The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 108 annual reports 2005 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision.
PENGUNGKAPAN NON FINANCIAL MEASURES: PENILAIAN VALUE RELEVANCE BAGI INVESTOR DAN PENGARUHNYA TERHADAP COST OF EQUITY DAN PERFORMANCE BAGI PERUSAHAAN PUBLIK Wondabio, Ludovicus Sensi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity andfirms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms ’ age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost ofequity (4) the level of NFM disclosure is significantly positively associated with firm performance.
EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN, RISIKO AUDIT DAN RISIKO BISNIS KAP Sensi, Ludovicus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this research is to understand the risk management factors which should be performed by the accountingfrm in the process ofclient acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditor s Business Risk. The client risk was determined by management integrity valuation and client’s business risk, meanwhile, the audit risk was determined by the nature of the audit engagement, related parties transactions, client’s prior knowledge and ex­ periences, and also from the deep understanding of auditors in regards to the error andfraud which is possible performed by the client. Furthermore, auditor s business risk was determined by considering whether the client s profiles is a public company, regulated industry or high profile company. In order to enhance this research, this paper also discusses how the auditfee and the role of specialist will impact to client s acceptance decision. In conducting the model testing, this research was performed through a field of empirical testing in one of the accounting firm ( archival data).
Analisis Persiapan Persiapan Implementasi PSAK 74 pada Perusahaan Asuransi Indonesia (Studi Kasus pada Perusahaan Asuransi X) Fitri Anjani; Ludovicus Sensi Wondabio
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1392

Abstract

Abstract The importance of the insurance industry for the economy, the establishment of accounting standards in the financial statements of insurance companies is needed to support the improvement of corporate governance. Until now, the preparation of financial reports for insurance companies in Indonesia still follows the standards of Statement of Financial Accounting Standards (PSAK) 62 concerning Insurance Contracts which is a temporary standard, so a new, better standard is needed, namely PSAK 74 which is an adoption of IFRS 17 and will become effective internationally on January 1, 202s3, while in Indonesia it will become effective on January 1, 2025. This study aims to determine the readiness of insurance companies in implementing PSAK 74, its impact on the presentation of financial statements, and to find out the issue of gaps that occur in the implementation PSAK 74. This research is a qualitative case study with primary and secondary data taken through semi-structured interview techniques, observation and documentation. From the research results, it was found that Insurance Company X had started to make preparations for the implementation of PSAK 74, but there were still gaps related to several issues that must be considered in its implementation. Meanwhile, the presentation of the financial statements themselves did not experience significant changes except for adjustments to several accounts related to the implementation of PSAK 74.
Evaluasi Manajemen Risiko Dalam Penerapan Kebijakan Restrukturisasi Saat Pandemi Covid-19 Pada Bank ABC. Divayanti Sabrina Rosadi; Ludovicus Sensi Wondabio
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.519 KB) | DOI: 10.5281/zenodo.7774795

Abstract

Banking which has a role as a source of financing for the community facesmany risks, one of which is credit risk. This risk possibility was increased,especially during the COVID-19 pandemic, which caused uncertainty onthe economic circumstances and conditions. For this reason, the FinancialServices Authority (OJK) issued the POJK RI Number 11/POJK.03/2020concerning National Economic Stimulus as a Countercyclical Policy whichunderwent two amendments, namely POJK Number 48/POJK.03/2020 andPOJK Number 17 /POJK.03/2021. Bank is expected to capable in identifythe risks it faces and establish comprehensive mitigations to ensure itsobjectives can still be achieved. The purpose of this study is to evaluateBank ABC's credit risk management policies related to the implementationof the Countercyclical Policy from OJK. This research is a case studyconducted in qualitative research methods through interviews and analysisof Bank's Internal Policy Documents and Annual Reports. The result showsthat Bank ABC undergo a credit risk management policy. Despite the factsthere are still weaknesses, Bank ABC has implemented credit riskmanagement principles according to the framework and regulations inforce. Evidently, its implementation has a positive impact on the bank'sfinancial performance in 2021, such as NPL and CAR
Financial Due Diligence in Increasing Company Value Through Banking Mergers and Acquisitions During COVID-19 Arnika Dwiyanti; Ludovicus Sensi Wondabio
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8527

Abstract

The COVID-19 pandemic took an enormous effect on the company's ability to survive, and the most popular way to survive was through mergers and acquisitions (M&A), which in Indonesia, was triggered by the stipulation of Financial Services Authority Regulation (POJK) Number 12/POJK.03/2020 on Commercial Bank Consolidation. Thus, M&A activities in the Indonesian Banking industry increased, concerning the role of engaged auditors as practitioners who have competency in conducting financial due diligence (FDD) through critical aspects that are directly and not directly affected by pandemic conditions. This research focused on FDD process evaluation to support the aims of reducing failure of M&A by confirming the veracity of data, so it could prevent loss and create value for shareholders. To understand the practice, concurrent mixed method research was applied to the acquisition case of PT Bank Mayora (Mayora) by PT Bank Negara Indonesia Tbk (BNI) through interviews and documentation. The evaluation of this research is not only within the scope of M&A in previous research but carries the banking industry's FDD to comply with POJK during the COVID-19 pandemic. The study finds some new aspects to contribute wider points of view for auditors in conducting FDD, including technology-based FDD development of processes and procedures.
ANALISIS INKONSISTENSI ANTARA KINERJA DENGAN KEPERCAYAAN PUBLIK PADA KOMISI PEMBERANTASAN KORUPSI Muhammad Rizki Ravin Rizal; Ludovicus Sensi Wondabio
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.192

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor inkonsistensi antara capaian kinerja dengan kepercayaan publik atas KPK dan menyusun langkah strategis berdasarkan teori pengukuran kinerja, keagenan, kepercayaan publik dan new public management menggunakan pendekatan kualitatif dengan strategi studi kasus. Capaian kinerja KPK secara keseluruhan sebesar 100,64%. Namun, berdasarkan analisis kualitatif, dari Sasaran Strategis (SS) yang diturunkan ke dalam beberapa Indikator Kinerja Utama (IKU), terdapat beberapa indikator yang tidak tercapai dan didominasi dari perspektif Proses Internal. Selain itu strategi yang ditetapkan oleh KPK tidak memiliki fokus yang jelas, terjadi penggemukan struktur organisasi yang pada akhirnya terlihat tumpang tindih tugas antara Dewan Pengawas dan Inspektorat, independensi KPK yang dipertanyakan, penyampaian informasi internal yang tidak sistematis, lunturnya asas keterbukaan seperti tertutupnya hasil kajian terkait korupsi dan tertutupnya peradilan etik yang dilakukan oleh Dewan Pengawas.
Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud Aisyah Nadiatul Hikmah; Ludovicus Sensi Wondabio
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.v7i4.1657

Abstract

This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.
Co-Authors Aisyah Nadiatul Hikmah Arnika Dwiyanti Aryo Wibisono Aryo Wibisono Defa Aulia Farhan Divayanti Sabrina Rosadi Elene Delfia Firdaus, Kekeu Kirani Fitri Anjani Fitriany Fitriany, Fitriany Hilda Rossieta Hutapea , Dameria Iradhati Salsabila Irfan Yuansyah Muhammad Rizki Ravin Rizal Nur Apandi, R Nelly Parulian Simanjuntak, Gordon Rahman, Riska Nisrina Fathur Sekti Maundri Yosefa Sayekti