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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Julian, Lufti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Evaluasi Penerapan Whistleblowing System Pada PT X Muhammad Bagaskara; Julian, Lufti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4078

Abstract

Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is the whistleblowing system. However, there are still many fraud cases that occur in the private sector. This study aims to analyze the whistleblowing system or complaint handling system at PT X, which is one of the companies engaged in banking. This research uses qualitative methods and analytical descriptive methods. The instruments used are interviews and questionnaires. The results showed that although the implementation of the whistleblowing system at PT X has been carried out well, there are still some weaknesses. These weaknesses include employees who do not want to take reports to the whistleblowing system and there is no reward system for whistleblowers. This research also provides suggestions for improving the implementation of the whistleblowing system at PT.X.
Manajemen Risiko pada Perusahaan Telekomunikasi Andriyani, Erika Vivi; Julian, Lufti
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 3 (2025): Juli
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3522

Abstract

Penelitian ini bertujuan untuk menginisiasi penerapan manajemen risiko di perusahaan telekomunikasi yang diharapkan dapat menghasilkan solusi praktis sehingga membantu perusahaan mengidentifikasi, mengukur, dan mengelola risiko dengan tepat. PT ABC dipilih sebagai ABC dipilih sebagai objek penelitian ini karena merupakan perusahaan internet service provider terkemuka di Indonesia yang memiliki kecepatan internet terbaik namun saat ini belum menerapkan manajemen risiko. Manajemen risiko merupakan bagian corporate governance yang sangat penting bagi perusahaan telekomunikasi karena perusahaan ini memiliki karakteristik yang unik dan risiko yang kompleks. Pendekatan penelitian ini menggunakan metode kualitatif dengan studi kasus tunggal dan analisis unit tunggal. Data dalam penelitian ini adalah diperoleh melalui observasi, dokumentasi dan wawancara semi terstruktur. Keunikan dari penelitian ini adalah membahas tentang perancangan manajemen risiko pada perusahaan telekomunikasi di Indonesia dengan menggunakan kerangka kerja manajemen risiko ISO 31000:2018. Terdapat 28 faktor risiko yang berhasil diidentifikasi yang berhasil diidentifikasi di PT ABC, dengan rincian 6 (enam) faktor risiko dalam kategori sangat tinggi kategori sangat tinggi, 4 (empat) faktor risiko dalam kategori tinggi, 16 (enam belas) faktor risiko dalam kategori sedang dan 2 (dua) faktor risiko dalam kategori rendah
The Implementation Of A Fraud Risk Assessment In The Disbursement Of Government Assistance At The ABC Government Institution Shobirin, Rizal; Julian, Lufti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8427

Abstract

The potential for fraud in distributing government assistance, particularly operational assistance, remains relatively high. The ABC Government Institution is one of the institutions responsible for distributing such assistance. Therefore, concrete efforts are needed to prevent fraud in the distribution process. This study aims to apply a Fraud Risk Assessment (FRA) to identify potential fraud risk scenarios that may occur in the distribution of government assistance by the ABC Government Institution. A qualitative research approach with a case study method was used in this study. Based on the FRA results, seven fraud risk scenarios were identified that the organization needs to address. These include two scenarios classified as very high risk, one as medium risk, three as low risk, and one as very low risk, evaluated by the organization's risk appetite.
Evaluasi Implementasi Risk Based Internal Audit (Studi Kasus pada PT ABC) Aulia, Nabilah; Julian, Lufti
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.v8i3.2203

Abstract

This research was conducted to analyze the effectiveness of the implementation of Risk Based Internal Audit (RBIA) at PT ABC by using the framework from David Griffith in 2020 related to the implementation of RBIA and the Chartered Institute of Internal Auditors in 2014 in evaluating risk maturity as part of RBIA implementation.  This research is a case study with a descriptive qualitative approach using interviews and document analysis to explore experiences and in-depth understanding. The object of research is PT ABC, which is a private manufacturing company engaged in the manufacturing industry. In the past, the company has experienced poor financial conditions. Therefore, PT ABC tries to carry out effective supervision, one of which is carried out through the internal audit division. However, in practice, management's commitment to managing risk has not been fully reflected in company practice. PT ABC management does not have a policy as a form of tone of the top commitment in implementing risk management. The results of the study can be concluded that PT ABC has not been able to implement RBIA comprehensively because the results of the risk maturity assessment carried out are still at level risk naïve. Improvements are needed to increase the level of risk maturity to implement RBIA comprehensively or when the risk assessment reaches level risk defined. This research provides recommendations for a roadmap that can be implemented by PT ABC to increase risk maturity so that RBIA can be implemented comprehensively in the future.
Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management Sidabutar, Harto Damedo; Julian, Lufti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2425

Abstract

The rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general.
Co-Authors Andriyani, Erika Vivi Aulia, Nabilah Muhammad Bagaskara Shobirin, Rizal Sidabutar, Harto Damedo