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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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Evaluation Of The Implementation Of The Internal Audit Capability Model (IACM) Level 3 In The Supervision System Of The Inspectorate General Of The Ministry Of Agriculture Parulian Simanjuntak, Gordon; Sensi W, Ludovicus
International Journal of Science, Technology & Management Vol. 4 No. 6 (2023): November 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i6.1011

Abstract

This thesis discusses the IACM level 3 evaluation of the supervision system of the Inspectorate General of the Ministry of Agriculture to determine the gap between the capability conditions of the Inspectorate of the Ministry of Agriculture and the needs of stakeholders, and areas of improvement that need to be followed up to provide suggestions for improving the capability of the Inspectorate General of the Ministry of Agriculture. The research method used is a qualitative method with a case study approach. The informants in this research consisted ofSecretary of the Inspectorate General, Inspectorate I, Inspectorate III, Inspectorate IV,Investigation Inspectorate andInspector IIInspectorate General of the Ministry of Agriculture.The data used in this research consists of primary data and secondary data. Data collection was carried out through document analysis and interviews. Qualitative data analysis is carried out involving data reduction, data presentation, and drawing conclusions. The results of this research show that the supervision activities carried out by the Inspectorate General of the Indonesian Ministry of Agriculture are at Level 3 or only carry out supervision activities on compliance audits.In general, the Office of the Inspector General of the Ministry of Agriculture has reached level 3 (integrated). Within each element, all relevant internal audit policies, processes and procedures are defined, documented and integrated.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
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.
Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework: Studi Kasus pada Kontraktor Kontrak Kerja Sama Hutapea , Dameria; Wondabio, Ludovicus Sensi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2414

Abstract

This research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties.
Evaluasi Perencanaan Pengawasan Internal Berbasis Risiko Pada Inspektorat Jenderal Kementerian X Sekti Maundri; Ludovicus Sensi Wondabio
Jurnal Impresi Indonesia Vol. 4 No. 7 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i7.6687

Abstract

This study aims to determine the implementation of risk-based internal supervisory planning at the Inspectorate General of Ministry X and the obstacles faced in order to provide information, descriptions and suggestions regarding risk-based internal audit planning so that it can be used as a reference to improve the quality of risk-based internal supervisory planning. This research uses a qualitative descriptive method with a case study approach. The data used were obtained from interviews with parties related to supervision planning within the Inspectorate General as well as reports, regulations and other documents related to supervision planning. Data triangulation was carried out by comparing the results of interviews carried out on research objects with standards and regulations relating to internal audit planning. This research is expected to provide advice and insight for the Inspectorate General of Ministry X in conducting audit planning so as to optimize the quality of the internal supervision conducted. The conclusion of this study is that overall the Inspectorate General has carried out the stages of supervisory planning starting from understanding the business processes of supervision clients, compiling and updating the audit universe, setting supervisory targets, allocating auditor resources, compiling PKPT reports, and communicating PKPT.
Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health Wondabio, Ludovicus Sensi; Wibisono, Aryo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5021

Abstract

This study examines the implementation of Financial Accounting Standards Statement (PSAK) 117, aligned with IFRS 17, in the Social Security Fund managed by the Social Security Agency on Health, focusing on its implications for financial auditing in social insurance. Departing from prior research on accounting policy alignment, the study analyzes how PSAK 117 affects audit risk, judgment, and complexity due to structural differences between social and commercial insurance. Using a qualitative case study based on regulatory analysis, auditing standards, academic literature, and internal documentation, twelve audit-relevant PSAK 117 issues are evaluated, including contract definition, measurement models, actuarial assumptions, risk adjustment, and the Contractual Service Margin (CSM). Findings indicate that while participant relationships meet contractual criteria, the reliance on actuarial estimates and forward-looking cash flows increases inherent risk. PSAK 117 also elevates audit complexity, requiring greater professional scepticism, substantive procedures, and actuarial expertise under ISA 540 (Revised) and ISA 620. Additionally, the CSM’s conceptual misalignment with the non-profit nature of social insurance introduces further judgment and disclosure challenges. The study concludes that PSAK 117 improves transparency and accountability but necessitates stronger institutional capacity, data governance, and audit guidance, contributing to the limited literature on IFRS 17 auditing in non-commercial contexts.
Analysis of the Implementation of Financial Accounting Standards Statement (PSAK) 117 Concerning Insurance Contracts for Social Security Funds Managed by Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan Aryo Wibisono; Ludovicus Sensi Wondabio
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.v6i4.52596

Abstract

This research analyzes the implementation of Financial Accounting Standards Statement (PSAK) 117 on insurance contracts within the Social Security Fund (DJS) managed by BPJS Kesehatan, focusing on the conceptual and technical challenges that arise from the fundamental differences between social insurance schemes and the commercial insurance model. Using a qualitative approach grounded in regulatory review, academic literature, and BPJS Kesehatan’s technical documents, this research examines twelve critical issues of PSAK 117 relevant to the National Health Insurance (JKN)program, including the definition of insurance contracts, contract boundaries, measurement models, risk adjustment, and the relevance of the Contractual Service Margin (CSM). The analysis shows that the legal relationship between participants and BPJS Kesehatan meets the contractual criteria stipulated in PSAK 117; however, its practical application requires adjustments to align with the characteristics of social insurance. Key challenges include the need for more granular actuarial data, the establishment of fulfillment cash flows that reflect collective population risk, and the misalignment of the CSM concept with a program that is not designed to generate profit. This study concludes that the implementation of PSAK 117 enhances transparency and accountability in financial reporting while simultaneously demanding stronger institutional capacity within BPJS Kesehatan and the development of tailored accounting guidelines for social security entities to ensure alignment between accounting standards, the mandate of the National Social Security System (SJSN), and the long-term sustainability of the DJS Kesehatan program.
Analysis of Internal Control Over Financial Reporting Based on Liquidation at Banks in Liquidation According to the COSO Internal Control Framework: A Case Study of the Deposit Insurance Corporation Irfan Yuansyah; Ludovicus Sensi Wondabio
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.v6i4.52610

Abstract

This research examines the effectiveness of internal controls over transaction recording and liquidation-basis financial reporting in Banks in Liquidation (BDL), using the COSO Internal Control–Integrated Framework and a qualitative case study of the Indonesia Deposit Insurance Corporation (LPS). Despite the critical role of liquidation-basis reporting in safeguarding creditor rights and ensuring accountability, empirical research in this domain remains limited, particularly regarding controls surrounding credit asset realization and valuation. Data were collected through document analysis, business process mapping, development of a risk control matrix (RCM), and semi-structured interviews with liquidation teams, supervisory units, risk management functions, and external auditors. Analysis across six core liquidation processes reveals that LPS has implemented multiple entity-level and transaction-level controls; however, several control deficiencies persist, including the absence of detailed technical standard operating procedures, inconsistent documentation, limited formal risk assessment practices, suboptimal use of information systems, and gaps in ongoing monitoring. Although these deficiencies do not constitute material weaknesses, they may undermine the reliability of key financial reporting assertions, particularly existence, completeness, and valuation of credit assets. The study contributes to the literature by extending internal control research into the underexplored context of liquidation-basis reporting and provides theoretical insights through stewardship and agency perspectives. Practical implications include recommendations for LPS to strengthen SOP standardization, enhance liquidation team competencies, and reinforce monitoring mechanisms. The findings offer empirical guidance for improving the governance, transparency, and reliability of financial reporting in bank liquidation settings.
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