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All Journal Indonesian Accounting Research Journal Jurnal Ilmiah Teknik Mesin, Elektro dan Komputer
Ari Permana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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JOB SAFETY ANALYSIS (JSA) PADA AREA WORKSHOP PT WIDYA INOVASI INDONESIA Ari Permana; Andung Jati Nugroho
Jurnal Ilmiah Teknik Mesin, Elektro dan Komputer Vol. 2 No. 1 (2022): Maret: Jurnal Ilmiah Teknik Mesin, Elektro dan Komputer
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/juritek.v2i1.456

Abstract

Zero accident merupakan faktor kunci dalam pengelolaan Kesehatan dan Keselamatan Kerja (K3). Berbagai metode K3 diterapkan di perusahaan jasa dan manufaktur guna menghilangkan dan meminmalisir risiko pekerjaan. Salah satu metode yang dapat digunakan dalam persoalan tersebut adalah Job Safety Analisis (JSA), yaitu teknik manajemen keselamatan yang berfokus pada identifikasi bahaya dan preventif bahaya yang berhubungan dengan rangkaian pekerjaan atau tugas yang hendak dilakukan. Obyek penelitian adalah karyawan divisi mekanik departemen teknikal pada pekerjaan yang dilakukan di area Workshop PT Widya Inovasi Indonesia. Tahapan pengolahan data dimulai dari identifikasi penyebab kecelakkan kerja, penilaian risiko potensi bahaya dan selanjutnya adalah usulan pengendalian potensi bahaya. Hasil penelitian ini didapatkan bahwa teridentifikasi delapan potensi bahaya dengan klasifikai rendah dan empat potensi bahaya dengan klasifikasi tinggi pada project MyNitro. Sedangkan pada project Load Scanner teridentifikasi dua potensi bahaya dengan klasifikasi Ekstrim, dua belas dengan klasifikasi tinggi, satu dengan klasifikasi sedang, dan delapan dengan klasifikasi rendah.
Perancangan Instrumen Evaluasi Sistem Pengendalian Intern Berbasis Kerangka Kerja COSO Ari Permana; Adam Zakaria; Ayatulloh Michael Musyaffi
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6832

Abstract

This study aims to design a comprehensive internal control system evaluation instrument based on the COSO Internal Control–Integrated Framework (2013) to support governance effectiveness and organizational sustainability in state-owned social insurance enterprises. Despite regulatory requirements mandating periodic internal control evaluations, many state-owned enterprises still lack standardized and measurable evaluation tools, resulting in fragmented and partial assessments. Addressing this gap, this research develops a COSO-based evaluation instrument integrated with national governance regulations and risk maturity principles.Using a project-based research design, data were collected through triangulation methods, including interviews, observations, documentation analysis, and questionnaires involving internal auditors and employees across head office and branch units. The instrument was constructed based on five COSO components, seventeen principles, and eighty points of focus, supported by a structured scoring system to assess both the existence (present) and effectiveness (function) of internal controls.This study contributes to the literature on internal control and sustainability governance by providing a replicable and context-sensitive evaluation framework for public sector and social insurance organizations in emerging economies. Practically, the proposed instrument offers internal auditors and regulators a structured tool to enhance accountability, risk management, and long-term organizational sustainability
Co-Authors Andung Jati Nugroho Musyaffi, Ayatulloh Michael Zakaria, Adam