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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Jurnal Sinergitas PkM & CSR Owner : Riset dan Jurnal Akuntansi Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) IIJSE
Desi Adhariani
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424,
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Neuroscience Public Health Social Sciences Other

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ARUTMIN’S CSR FOOTPRINT IN THE SDGS: PROMOTING INCLUSIVE HEALTH IN THE KINTAP MINING AREA Hadrianti H. D. Lasari; Astrid Rudyanto; Desi Adhariani; Abdillah Ahsan; Deasy Ariyanti Rahayuningsih
Jurnal Sinergitas PKM & CSR Vol. 10 No. 1 (2025): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v10i1.10479

Abstract

Responsibility (CSR) initiatives, such as maternal and child health check-ups, elderly health services, youth education, and HIV/AIDS awareness campaigns. These community service activities aim to improve public health quality in the mining area through participatory and collaborative approaches. The implementation process begins with assessing community needs through interviews and Focus Group Discussions (FGDs) involving community leaders, religious figures, and local stakeholders. The results indicate improved access to basic health services, positive changes in healthy living behaviors, and strengthened relationships between the company and the local community. This program contributes to achieving the Sustainable Development Goals (SDGs), particularly SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), and SDG 17 (Partnerships for the Goals). The community service initiative serves as a model for locally based and sustainable health interventions.
Evaluation of Risk Management of the Housing Fund Program (FP) Zero Rupiah for the DKI Jakarta Provincial Government Case Study on the Housing Fund Management Unit Poppy Oktaviandry S; Desi Adhariani
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.3779

Abstract

This study aims to evaluate the implementation of the risk management process in the Zero Rupiah Housing Fund Program intended for Low-Income Communities with DKI Jakarta Provincial Governor Regulation Number 122 of 2020 and the ISO 31000: 2018 conceptual framework as a reference concept for best practice in the Housing Fund Management Unit that implements the Regional Public Service Agency Financial Management Pattern. The research method used is qualitative with a case study approach. This research uses a triangulation method that combines various research instruments simultaneously to strengthen the results obtained from all types of data, including document analysis and interviews, to be analysed using the thematic analysis method. In this study, the risk management process in implementing the Zero Rupiah DP Program is evaluated, starting from the program planning process to the monitoring and evaluation process of program implementation. The results of this study show that UPDP has not established a risk appetite, and the risk management process in the Zero Rupiah DP Program is still at the risk evaluation stage. This study provides recommendations regarding implementing risk management that refer to the reference standards as best practice in the risk management process.
Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y M. Wahyudi Pranata; Desi Adhariani
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1512

Abstract

Purpose: Conducting analysis on the current inventory control and proposing suggestions and improvements related to inventory control in SMEs Y using the Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with research methods including observation, document analysis and interviews. Results: Based on the summation of raw material costs, energy costs, and system costs, the total allocation of product costs and allocation of material loss costs can be calculated. In the cost flow matrix, it is concluded that the company experiences a material loss of 7.5%. In fact, every production stage generates waste, and although the percentage of material loss may not always be significant, by reducing that percentage, the company can enhance the cost efficiency of its production. Limitations: The focus on manufactured firms especially SMEs Y limits the generalizability of the study findings to other sectors of the economy and scalability. Contributions: The results of this study can be used as a consideration in formulating policies related to the management of fashion raw material inventory in Indonesia, particularly for other SMEs in managing their inventory and if they intend to implement Material Cost Flow Accounting in their production processes.
Decision-Making In The Implementation Of Risk Management In A Logistics Forwarding Company: A Case Study Of PT NLO Nurul Adilla; Desi Adhariani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10319

Abstract

This study employs a qualitative case study approach on PT NLO, a logistics forwarding company whose revenue and net asset value exceed the criteria of micro, small, and medium business entities (MSMEs). PT NLO previously experienced a detrimental export activity. The research aims to provide comprehensive recommendations to PT NLO’s Management for the implementation of risk management in accordance with ISO 31000:2018. Data sources were obtained through observation, document analysis, and interviews with six informants. The analytical techniques applied include qualitative descriptive analysis, quantitative analysis, and thematic analysis. Recommendations were formulated using the Decision-Making Concept (Adair, 2019). The reasons risk management has not yet been implemented include human resource constraints, a focus on profit generation, and minimal regulatory enforcement. Based on an assessment of the external environment, all PESTEL components were identified to have the potential to reduce profit and net income. Internal environmental dynamics, derived from the Financial Ratio analysis for the period 2020–2024, indicate that financial performance has tended to remain stagnant. In terms of risk management understanding, key risks for PT NLO were identified for risk assessment according to the activity cycle. Operational, compliance, and financial risks were found to significantly affect business continuity. Management acknowledges the importance of risk management and has approved the establishment of a Task Force. With the establishment of a Risk Management Task Force, PT NLO is expected to be better prepared to address challenges from both external and internal environments and to conduct the risk management process in a structured manner.
ESG Reputation Risk, Corporate Risk-Taking, and Climate Impact in Southeast Asia Meiyanti, Fajar; Adhariani, Desi
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.83255

Abstract

The primary objective of this study is to examine the influence of corporate risk-taking (CRT) and climate risk index (CRI) on the Reputation Risk Index (RRI). Using panel data regression analysis, the study analyzed 597 firm-year observations of non-financial firms in five Southeast Asian countries from 2021 to 2023, with robustness tests and alternative measures validating the findings.The results indicate a significant positive relationship between CRT and RRI, suggesting that greater corporate risk-taking corresponds to higher ESG reputation risks due to intensified stakeholder scrutiny. In contrast, CRI does not significantly affect RRI, indicating that climate risks may only indirectly influence reputation. These findings emphasize the importance of aligning risk management practices with sustainability goals to mitigate ESG reputation risks.Policymakers and corporate leaders should prioritize strategies that balance profitability with stakeholder accountability to sustain reputational standing. Incorporating ESG considerations into corporate governance is crucial for navigating evolving market and regulatory demands.This study contributes to the literature by introducing the ESG Reputation Risk Index as a novel metric for reputation risk and exploring the underexamined context of Southeast Asian firms, enriching the discourse on ESG dynamics in emerging markets.
Co-Authors Abdillah Ahsan Ahmad Hambali, Ahmad Amirulloh Dwi Febriyanto Budiman, Rachman Untung Christiani, Maria Riche Debbianita El Firdausy, Wildan FIRNANTI, FRISKA Hadrianti H. D. Lasari Hana Tarizkha Coganuli Hanafi, Marcellus Anggara Haqi, Muti Pertama Hendiyanto, Arman Istiqomah, Aisyah M. Wahyudi Pranata Marselita, Octa Meiyanti, Fajar Nasution, Ryan Muhammad Nasution, Ryan Muhammad Ngurah Ayu Happy Susilawati Nurul Adilla Poppy Oktaviandry S Pranata, M. Wahyudi Rahayuningsih, Deasy Ariyanti Retta Farah Pramesti Rima Kusuma Rini RUDYANTO, ASTRID Saskia Arumaisa Rizna Sylvia Veronica Siregar Tanzil, Helen Riyani Yusuf Kurniadi Zhafarina Isti Ramadhani