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Purwatiningsih Lisdiono
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Economics, Econometrics & Finance

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Evaluation of the Implementation of Internal Control in the Business Processes of Public Appraisal Firm JD Using COSO (2013) Anggo Prima Virgantara; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p19

Abstract

This study aims to evaluate the implementation of internal control within the business processes of the Public Appraisal Services Office (KJPP) JD using the COSO Internal Control - Integrated Framework (2013). A descriptive qualitative approach was adopted through a case study method. Data were collected through interviews, observations, and documentation related to the core business processes of KJPP JD, including pre-engagement, assignment execution, and post-engagement stages. The evaluation reveals that KJPP JD has generally implemented the five key components of internal control as outlined in the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. However, several weaknesses were identified, particularly in the formal documentation of policies and procedures, as well as the lack of periodic risk assessments. Recommended improvements focus on enhancing governance through better documentation, employee training, and strengthening internal monitoring functions. This research is expected to contribute to improving the effectiveness of internal control in the professional services sector, particularly in appraisal services.
An Analysis of the Impact of Mandatory Sustainability Reporting Disclosure on Firm Value in Public Energy Sector Companies Purwatiningsih Lisdiono; Urbah Fatimah Aditri
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p08

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban pengungkapan laporan keberlanjutan terhadap nilai perusahaan, khususnya di sektor energi di Indonesia. Laporan keberlanjutan, yang awalnya bersifat sukarela, kini diwajibkan berdasarkan regulasi Otoritas Jasa Keuangan (POJK Nomor 51/POJK.03/2017). Penelitian ini menggunakan metode Difference-in-Differences (DiD) untuk mengevaluasi dampak kewajiban ini terhadap nilai perusahaan dengan Tobin’s Q sebagai indikator utama, serta variabel kontrol yaitu revenue, DER, dan ROA. Hasil penelitian menunjukkan bahwa kewajiban pengungkapan laporan keberlanjutan memberikan dampak positif yang signifikan terhadap nilai perusahaan, terutama pada perusahaan yang sebelumnya tidak melakukan pengungkapan secara sukarela. Temuan ini mendukung teori legitimasi, yang menyatakan bahwa transparansi informasi laporan keberlanjutan memperkuat legitimasi sosial perusahaan terhadap masyarakat. Studi ini memberikan kontribusi penting dalam konteks Indonesia dan menjadi referensi bagi evaluasi kebijakan keberlanjutan terkhusus sektor energi.
Management Control System and Export Performance in an Indonesian Essential-Oil Exporter Azka Salsabila Ramadhanti; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p01

Abstract

This study investigates how a management control system (MCS) package supports export performance at PT Bentang Alam Sumatra (PT BAS), a community-based patchouli-oil exporter in North Sumatra that has experienced declining export volumes between 2023 and mid-2025. Using Malmi and Brown’s MCS-as-a-package framework, the research explores the design and use of planning, cybernetic, reward and compensation, administrative, and cultural controls in managing farmer partnerships, production processes, and export order fulfilment. A single-case study design is employed, drawing on semi-structured interviews with key managers and staff, non-participant observations, and internal company documents, which are analysed through thematic coding and a diagnostic matrix. The findings show that all five control elements are present, but their formalisation and linkage to export indicators are uneven. Building on this diagnosis, the study develops an as-is–to-be roadmap that proposes incremental to strengthen the coherence of the MCS package, enhance visibility of export performance, and better align BAS’s strategy.
Co-Authors Anggo Prima Virgantara Azka Salsabila Ramadhanti Urbah Fatimah Aditri