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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Edunomika (JIE)
Ludovicus Sensi Wondabio
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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.
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.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN RISIKO DALAM SIKLUS PENGGAJIAN KARYAWAN MENGGUNAKAN PENDEKATAN COSO Iradhati Salsabila; Ludovicus Sensi Wondabio
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9303

Abstract

The purpose of this study was to analyze the internal control system conditions of Hospital X on the payroll cycle using COSO control principles and to identify the application of COSO Enterprise Risk Management on Hospital X's payroll cycle. This study used primary data. The research approach used in this study is a qualitative approach. This research method uses Internal Control Questioniomatres, interviews and documentation. In this study, the questionnaire used was specific in the form of an internal control questionnaire. The instruments used in this internal control questionnaire were developed based on COSO's internal control components which consist of seventeen existing principles. The results of this study indicate that both in terms of planning and implementation of internal control at Hospital X is quite good. The policies issued are complete enough as a basic reference, especially for the clinical field of hospitals. However, in the payroll cycle itself, internal control has not gone well. This is indicated by the absence of specific policies made as a reference for the implementation of internal control over the payroll cycle, especially for the two divisions that directly supervise the payroll process, namely the HR department and the finance department. Likewise with the risk management of hospital X. Hospital X has actively developed a risk register that is in accordance with the COSO framework. However, just like the internal control, the risk management payroll cycle has not been carried out.
Co-Authors Fitri Anjani Iradhati Salsabila Muhammad Rizki Ravin Rizal