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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis Shafin: Sharia Finance and Accounting Journal BIP'S : Jurnal Bisnis Perspektif Reviu Akuntansi, Manajemen, dan Bisnis Ulil Albab Jurnal Akuntansi Kontemporer
Yuwono, Matias Andika
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Role of Internal Audit in The Merger and Acquisition Process to Provide Added Value: A Critical Review Yuwono, Matias Andika; Ellitan, Lena
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12541

Abstract

Purpose – This research focuses on how internal audit influences added value in the merger and acquisition (M&A) process. One of the internal audits provides value added by doing due process diligence For M&A transactions. The failure rate in creating value for companies and shareholders through M&A is still relatively high. Factors contributing to such failures include cultural differences between organizations, overly optimistic decisions based on market assessments, overestimating synergies, and inappropriate technology assessments. In overcoming these risks, the role of internal audit becomes crucial. This research underscores how internal audits can aid in recognizing and addressing the risks linked to M&A, particularly during the strategy, feasibility assessment, and results integration implementation phases. Methodology – This research uses descriptive qualitative analysis methods Findings – Research demonstrates that internal audit plays a vital role in guaranteeing the seamless operation of the M&A process. Internal audits help identify the various risks involved in the M&A process, from market and financial risks to legal and cultural risks. In addition, internal audits also provide recommendations for improvements needed to ensure that the M&A process runs according to the company's plans and goals. Thus, the contribution of internal audit is significant in ensuring the success of every M&A transaction carried out by the company. Originality – This article comprehensively discusses internal audit activities in the M&A process so the internal audit activity can add value to the company.
INTERACTION OF INNOVATION STRATEGY AND DYNAMIC CAPABILITIES IN ACHIEVING COMPETITIVE ADVANTAGE: THE MODERATING ROLE OF ENVIRONMENTAL DYNAMICS Yuwono, Matias Andika; Ellitan, Lena
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 2 (2025): October (2024) - April (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i2.1326

Abstract

In a dynamic and competitive business environment, innovation strategy and dynamic capabilities are key to achieving competitive advantage. This study proposes a conceptual framework to explore the interaction between innovation strategy and dynamic capabilities, with environmental dynamism as a moderating variable. Innovation strategy enables firms to introduce new products and services that meet evolving market demands, while dynamic capabilities enable firms to adapt to environmental changes. Although the relationship between innovation strategy and competitive advantage has been recognized, there is still a gap in understanding how environmental dynamism moderates this relationship. This study aims to answer the research questions on the effect of innovation strategy on competitive advantage and dynamic capabilities, as well as the mediating role of dynamic capabilities and the moderating role of environmental dynamism. By developing and testing this conceptual framework, this study contributes to the strategic management literature by providing a deeper understanding of the conditions under which innovation strategy effectively achieves competitive advantage. In addition, this study offers practical insights for managers on aligning innovation strategy with dynamic capabilities to navigate complex business environments. The findings are relevant to firms operating in increasingly complex and dynamic business environments and provide directions for future research exploring the interaction between internal and external factors in determining the success of innovation strategies.
The Role of KM on the Relationship Between ERM and CA Yuwono, Matias Andika; Ellitan, Lena
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3719

Abstract

Purpose: This study explores the critical role of Knowledge Management (KM) in mediating and moderating the relationship between Enterprise Risk Management (ERM) and Competitive Advantage (CA). Methodology: This paper synthesizes existing research through a literature review of studies focusing on KM, ERM, and CA. Result: The research reveals that KM strengthens ERM's ability to manage risk by improving decision-making processes and enhancing organizational responsiveness to risks. Conclusions: Knowledge Management (KM) strengthens Enterprise Risk Management (ERM) and supports Corporate Advantage (CA) by improving decision-making, fostering innovation, and enhancing adaptability. KM acts as both a moderator and mediator, aligning risk strategies with business goals. As key intangible assets, KM and ERM help firms stay competitive. In high-risk sectors, integrated KM-ERM boosts responsiveness and performance, though challenges like silos and staff gaps require better communication and systems. Limitations: The study's limitation lies in its review nature, relying on secondary data from existing literature. Contribution: This study contributes to knowledge management, risk management, and strategic management by providing insights into how organizations can leverage KM to enhance risk management practices and gain a competitive edge. It provides practical recommendations for organizations aiming to integrate KM within their ERM strategies for better decision making and risk handling.  
Integrating Dynamic Capabilities and Social Capital: Enhancing Competitiveness in Tourism Industry Yuwono, Matias Andika; Ellitan, Lena
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 7: Juni 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i7.3600

Abstract

Integrating dynamic capabilities and social capital in tourism companies' marketing and operational management is crucial to achieving competitive advantage and providing added value to customers. From the analysis of the seven articles studied, there are similarities in recognizing the importance of adapting to market and business environment changes and managing strong relationships with suppliers, business partners and local communities. However, there are differences in the focus and approach of each article, ranging from an emphasis on managing costs and risks in the supply chain to applying technology to improve operational efficiency. The new idea proposed from this analysis is the importance of strengthening the flow of information and skills between dynamic capabilities and social capital so that companies can combine valuable market knowledge with the ability to innovate and adapt to market changes. By building solid relationships with suppliers, business partners, and local communities, companies can strengthen their brand image, increase external collaboration, and increase customer satisfaction. Tourism companies can achieve long-term sustainability through this integrated approach in an increasingly dynamic and competitive business era.
The Role of Global Competence in Addressing Challenges and Opportunities in International Business in the Era of Global Change Yuwono, Matias Andika; Ellitan, Lena
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 8: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i8.4615

Abstract

In today's interconnected world, global competence is vital for success in international business. Changes in technology, politics, economics, and social concerns have created a complex business environment. Global competence, which includes cultural awareness, adaptability, and strong communication skills, is essential for navigating this landscape. This article explores the importance of global competence in international management, how companies can develop it, and how ethical practices contribute to long-term success. It also emphasizes risk management, international collaboration, and the role of education in preparing individuals for the global workforce. By cultivating global competence, managing risks, and operating responsibly, companies can thrive in the ever-changing world of international business. The discussion in this article highlights the importance of proactive risk management, international collaboration, and the role of higher education institutions in preparing graduates with relevant global competencies. Companies can successfully navigate the dynamic global business landscape and achieve long-term success by developing global competence, managing risks proactively, and operating ethically and responsibly.
PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018 Yuwono, Matias Andika; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4629

Abstract

Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company.Research Methods. This research is a qualitative research with a case study with a naturalist approach.Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company. 
Peranan Internal Audit Dalam Proses Evaluasi Risk Governance Divisi Operasional PT Agro Yuwono, Matias Andika; Ellitan, Lena
BIP's JURNAL BISNIS PERSPEKTIF Vol. 16 No. 2 (2024): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i2.515

Abstract

Dalam menghadapi dinamika bisnis yang semakin kompleks dan beragam, penelitian ini melakukan analisis mendalam mengenai peran strategis internal auditor dalam menilai risk governance pada sebuah organisasi dengan menerapkan pendekatan enterprise risk management (ERM) ISO: 31000, serta implikasinya terhadap kinerja korporasi. Proses assurance yang dilakukan oleh internal audit menjadi sangat signifikan dalam konteks ini, terutama dengan menggunakan pendekatan three lines method. Pendekatan ini secara khusus menekankan pentingnya peran tiga lini pertahanan yang saling terkait, mulai dari lini pertama yang merupakan bagian terdepan dari perusahaan dalam menghadapi risiko, lini kedua yang berperan sebagai pengontrol dan pengawas terhadap lini pertama, hingga lini ketiga yang diwakili oleh internal audit yang bertanggung jawab atas evaluasi dan analisis independen terhadap performa pengendalian yang telah diimplementasikan. Analisis yang telah dilakukan menunjukkan bahwa internal audit memegang peran kunci dalam penerapan ERM, khususnya dalam proses identifikasi dan penilaian risiko yang mungkin timbul dalam operasional perusahaan, serta memberikan rekomendasi terkait peningkatan efektivitas pengendalian internal guna memberikan nilai tambah bagi perusahaan. Selain itu, melalui kegiatan assurance yang efektif, internal auditor dapat berkontribusi pada optimalisasi risk governance yang pada gilirannya menciptakan budaya risiko yang sehat dan terintegrasi dalam setiap aspek operasional perusahaan. Dengan demikian, peran internal auditor bukan hanya sebatas melakukan audit dan memberikan rekomendasi, tetapi juga membentuk landasan kuat bagi manajemen risiko yang berkelanjutan dan efektif dalam mendukung pencapaian tujuan perusahaan.
Co-Authors Dyna Rachmawati Lena Ellitan