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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Indonesian Capital Market Review Jurnal Indonesia Sosial Teknologi
Lisdiono, Purwatiningsih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk Lisdiono, Purwatiningsih; Salim, Monica; Suwarno, Suwarno
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1717

Abstract

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country. The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25. The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention. Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention
Evaluasi Manajemen Risiko Likuiditas untuk Resiliensi Bank XYZ Panjaitan, Sri Anita; Lisdiono, Purwatiningsih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2174

Abstract

Sektor perbankan memberikan kontribusi yang penting dalam perekonomian nasional. Sistem perbankan yang tangguh sangat penting dalam mencapai stabilitas dan pertumbuhan ekonomi. Risiko likuiditas merupakan salah satu ancaman signifikan terhadap ketahanan bank. Otoritas Jasa Keuangan (OJK), sebagai regulator lembaga keuangan di Indonesia, telah menetapkan acuan manajemen risiko guna memastikan kelangsungan usaha Bank. Basel III juga mengeluarkan 2 (dua) standar minimum untuk memperkuat kerangka likuiditas bank, yaitu LCR dan NSFR. Praktik penerapan manajemen risiko yang baik secara positif mempengaruhi resiliensi (ketahanan) perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif dengan bentuk studi kasus terhadap Bank XYZ di Indonesia. Penelitian menggunakan analisis dokumen dan wawancara dengan 5 (lima) orang kunci yang terlibat dalam proses manajemen risiko likuiditas. Tujuan penelitian adalah untuk mengevaluasi praktik manajemen risiko likuiditas yang telah dilakukan terhadap resiliensi bank XYZ berdasarkan ketentuan OJK dalam POJK 18/POJK.03/2016. Hasil penelitian menunjukkan bahwa Bank XYZ telah menerapkan praktik manajemen risiko likuiditas sesuai ketentuan OJK, namun terdapat beberapa pengembangan yang perlu mendapat perhatian manajemen agar Bank XYZ menjadi lebih resilien, antara lain penguatan three line models, penggunaan sistem dan teknologi, dan peningkatan strategi pendanaan ritel. Penelitian ini dapat menambah literatur tentang praktik manajemen risiko di industri perbankan di negara berkembang, terutama kaitannya dengan resiliensi. Penelitian ini juga dapat menjadi tolak ukur dewan direksi bank lain dalam praktik manajemen risiko likuiditas.
Analisis Penerapan Strategi Bisnis untuk Mencapai Resiliensi Keuangan: Studi Kasus di Klinik Utama XYZ Wibisono, Farina Januaristy; Lisdiono, Purwatiningsih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2244

Abstract

Sejak munculnya COVID-19 pada Desember 2019, lanskap ekonomi, bisnis, dan sosial secara global mengalami perubahan. Kebijakan restriksi pergerakan dan transisi ke status endemi mendorong perusahaan untuk meningkatkan resiliensinya dengan membangun profil resiliensi, meningkatkan kemampuan untuk memprediksi, memodifikasi, penataan ulang, dan memperoleh daya saing baru pasca-krisis. Penelitian ini bersifat kualitatif deskriptif, dengan pendekatan studi kasus di Klinik Utama XYZ di Jakarta, yang didirikan pada tahun 2017. Penelitian ini bertujuan untuk mengevaluasi penyebab ketidakefektivan strategi yang menyebabkan penurunan kinerja pasca-pandemi dan memberikan rekomendasi strategi yang dapat diterapkan agar Klinik Utama XYZ dapat mencapai resiliensi keuangan di tengah persaingan industri pelayanan kesehatan yang ketat. Analisis SWOT digunakan sebagai alat diagnostik untuk menentukan efektivitas strategi dalam mengatasi ancaman dan memanfaatkan peluang pasar. Peneliti melakukan wawancara dengan enam narasumber Klinik dan analisis dokumen untuk mengevaluasi implementasi strategi bisnis selama periode 2019-2023. Hasil penelitian menunjukkan bahwa proses formulasi strategi yang belum terencana dengan baik menjadi penyebab strategi bisnis klinik belum efektif. Faktor seperti pendekatan top-down, kurangnya analisis faktor internal dan eksternal yang mendalam, belum adanya penetapan rencana aksi dalam implementasi strategi, struktur organisasi yang belum mendukung, dan kurangnya dukungan dari tenaga medis menjadi hambatan dalam penerapan strategi bisnis pasca-pandemi. Solusi strategis yang diusulkan yaitu prioritas strategi dalam mengatasi ancaman dan kelemahan melalui evaluasi kinerja, manajemen risiko, pemasaran digital, peningkatan brand awareness, kolaborasi internal dan eksternal, serta peningkatan kapabilitas kepemimpinan manajemen. Strategi ini diharapkan dapat meningkatkan resiliensi keuangan Klinik XYZ secara berkelanjutan. Hasil penelitian ini diharapkan dapat memberikan masukan bagi klinik XYZ dan klinik kesehatan lainnya khususnya pada skala UMKM untuk dapat meningkatkan kinerja melalui pemahaman atas konsep manajemen strategis (formulasi-implementasi-evaluasi strategi), analisis SWOT sebagai salah satu alat diagnostik dalam perumusan strategi, serta faktor-faktor yang diperlukan untuk meningkatkan resiliensi keuangan agar dapat meningkatkan daya saing seiring dengan perkembangan industri kesehatan.
The Effect of Enterprise Risk Management and Compliance Practices on The Firm Performance of Indonesian Banking Companies Tewu, M.L. Denny; Bernarto, Innocentius; Suwarno, Suwarno; Lisdiono, Purwatiningsih
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 1 (2024): IJBE, Vol. 10 No. 1, January 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.1.52

Abstract

Enterprise Risk Management (ERM) practices are particularly crucial in this industry to ensure stability and compliance with regulatory requirements. This study examines the effect of ERM on a firm’s operational and financial performances by using two mediating variables of compliance practices and IT strategy. By using a quantitative approach, data was collected through purposive random sampling from 250 bank managers in Jabodetabek, Indonesia. The study found that ERM was found to influence financial and operational performance positively and significantly. Moreover, compliance practices positively and significantly affect both financial and operational performance. IT strategy also has a positive and significant impact on firm performance. In testing the mediating effect, IT strategy partially mediates the relationship between ERM and performance, as do compliance practices. These findings highlight the importance of ERM, IT strategy, and compliance practices in enhancing the performance of banking companies in Indonesia. The findings validate the increasing importance of risk management in the financial landscape in Indonesia. The recognition of the banking sector's complexity and vulnerability to diverse risk types, including credit, market, operational, and regulatory risks, underscores the critical role of risk management practices. Keywords: enterprise risk management, compliance practices, it strategy, financial performance, operational performance
Effectiveness of the Government Internal Supervision Apparatus (APIP) in Agency "A" Husna, Zahratul; Lisdiono, Purwatiningsih
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i1.1189

Abstract

Supervision is the most important element in a management system in government. One of the main factors that can support the successful implementation of control is the effectiveness of the role of the government's internal supervisory apparatus (APIP). This study aims to evaluate the effectiveness of the government's internal supervisory apparatus based on three factors consisting of the audit environment or position (management support, Independence, Objectivity), audit implementers (Skills, Human Resources Development), and audit processes (Quality control, Activity planning, Activity coordination, Scope of work, Implementation of activities, and Communication of results) using the Professional Standards of Internal Audit Practice (International Professional) Practices Framework – IPPF) issued by The Institute of Internal Auditors (IIA). This research is a case study with a qualitative approach and data triangulation method obtained from interviews, documentation, and observation. The results of the study show that from the environment/position of APIP agency A, there are still several points that are not effective, such as limited human resource support and a non-independent organizational/reporting structure. The skills and competence of audit implementers can be said to be effective, but except for inadequate auditors, it is not proportional to the scope that must be done so the audit assignment is not optimal and there are still some audit processes that are not comprehensive. The results of this study are expected to provide input to relevant agencies to be considered in improving the institution of government internal supervision apparatus so that they can realize effective APIP.
Examining the Industrial Impact of Fintech Lending in the Post-Next Normal Era Ramdhan, Nur 'Asyiqin; Bujang, Imbarine; Muhamat, Amirul Afif; Lisdiono, Purwatiningsih
Indonesian Capital Market Review Vol. 17, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial sector has undergone a substantial paradigm shift as a consequence of the COVID-19 pandemic prompting industries actively innovate their financing method. Utilizing ARDL, our analysis reveals intriguing insights into the interaction of financing determinants interruptions caused by the epidemic, and the P2P lending success. The long-term effects of economic conditions alluding to the significant influence of investment size across various industrial sectors. The industrial differences suggest interesting connections between the size of investments, and loan tenure to the P2P lending in different industries. The wholesale and retail trade sector demonstrates intricate reactions to changes in investment size, while manufacturing sector impacted by BLR. Conversely, the susceptibility of the agriculture sector to exogenous shocks presents a captivating narrative for the investigation. Our study provides significant contributions to the complex domain of P2P lending in the context of global disruptions.
Co-Authors Bujang, Imbarine Husna, Zahratul Innocentius Bernarto, Innocentius Muhamat, Amirul Afif Panjaitan, Sri Anita Ramdhan, Nur 'Asyiqin Salim, Monica Suwarno Suwarno Tewu, M.L. Denny Wibisono, Farina Januaristy