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Astrini Aning Widoretno
Abstrak :
Setiap organisasi apapun jenis, bentuk, dan skala operasinya memiliki risiko terjadinya fraud. Untuk itu diperlukan adanya strategi anti fraud untuk mendeteksi dan mencegah terjadinya fraud. Karya akhir ini bertujuan untuk menganalisis peran audit internal dalam penerapan strategi anti fraud dan penerapan strategi anti fraud yang dimiliki oleh PT. XYZ. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi lapangan. Dalam menganalisa, penelitian ini menggunakan 4 strategi anti fraud yaitu whistle blowing system, code of conduct, fraud training for employee dan fraud risk assessment. Hasil dari penelitian ini menunjukkan bahwa audit internal berperan aktif dalam menerapkan strategi anti fraud dan secara umum strategi anti fraud PT. XYZ telah memenuhi aspek dekteksi, pencegahan, dan investigasi. ......Any type, scale, or shape of organization has risks of fraud. For that required anti fraud strategy to detect and prevent the occurrence of fraud. This final paper aims to analyze the role of internal audit in the implementation of anti fraud strategy and the implementation of anti fraud strategy of PT. XYZ. This study used a qualitative approach with field study data collection techniques. This research uses 4 anti fraud strategies that are whistle blowing system, code of conduct, fraud training for employee and fraud risk assessment. The results of this study indicate that internal audit plays an active role in applying anti fraud strategy and generally anti-fraud strategies of PT. XYZ has met the aspects of decteksi, prevention, and investigation.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
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Rangga
Abstrak :
[Tujuan penelitian ini adalah untuk melakukan assessment atas tingkat maturity staffing quality assurance sesuai dengan standar IIA 1300 dan kemudian memberikan rekomendasi untuk meningkatkan maturity level staffing quality assurance menjadi tingkat yang dapat diterima (acceptable). Penelitian ini adalah penelitian yang bersifat exploratory kualitatif dengan menggunakan perangkat kuesioner dan dokumen-dokumen pendukung sebagai alat bantu penelitian. Tingkat maturity PT X (Persero), Tbk berada pada tingkat 2 dan 3 people management, IA-CM Model untuk sektor publik dan juga dengan mempertimbangkan penilaian dari pihak internal lainya yaitu komite audit dan manajemen, namun perlu ada perbaikan untuk menyempurnakan tingkat tersebut minimal memenuhi batas minimum penilaian yang ditetapkan. ......The purpose of this research is to assess the level of maturty staffing quality assurance in accordance with standard IIA 1300 and then provide recommendations to improve the maturity level of staffing quality assurance to becomes an acceptable level. This research is a qualitative exploratory research that is using the questionnaire and supporting documents as a tools for research. Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management, IA-CM Model for the public sector and by considering the assessment of other parties that is audit committee and management, but there should be an improvements to refine this level at least meet the minimum set of assessment.;The purpose of this research is to assess the level of maturty staffing quality assurance in accordance with standard IIA 1300 and then provide recommendations to improve the maturity level of staffing quality assurance to becomes an acceptable level. This research is a qualitative exploratory research that is using the questionnaire and supporting documents as a tools for research. Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management, IA-CM Model for the public sector and by considering the assessment of other parties that is audit committee and management, but there should be an improvements to refine this level at least meet the minimum set of assessment, The purpose of this research is to assess the level of maturty staffing quality assurance in accordance with standard IIA 1300 and then provide recommendations to improve the maturity level of staffing quality assurance to becomes an acceptable level. This research is a qualitative exploratory research that is using the questionnaire and supporting documents as a tools for research. Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management, IA-CM Model for the public sector and by considering the assessment of other parties that is audit committee and management, but there should be an improvements to refine this level at least meet the minimum set of assessment]
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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I Made Prasetia Hendra Hariarsa
Abstrak :
Penelitian ini bertujuan untuk memitigasi praktik penyelewengan dalam penggunaan anggaran belanja pemerintah khususnya belanja barang dan modal dengan dikembangkannya sistem pengadaan barang/jasa secara elektronik (e- Procurement). Penelitian ini menggunakan metode studi kasus dengan analisis deskriptif. E-Budgeting, e-Planning, e-Contract, e-Payment, e-Controlling dan sistem manajemen penyedia merupakan elemen penting dalam mewujudkan e- Government yang efektif dan efisien. Kesimpulannya adalah penerapan sistem aplikasi e-Procurement yang diakui secara internasional dapat berdampak pada sistem pemerintahan yang baik dan benar sesuai peraturan yang berlaku sejalan dengan perkembangan teknologi informasi sekarang ini.
This research aims to mitigate the practice of fraud in the use of government spending, especially spending on goods and capital with its development of electronic procurement system (e-Procurement). Research method used is case study with descriptive analysis. E-Budgeting, e-planning, e-contract, e-payment, e-controlling and vendor management system are important element in realizing e-government effectively and efficiently. Conclusion of this research is implementation of e-Procurement application system which recognised internationally could suit good corporate governance as well as information technology development currently.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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Mega Silvia Fahriani
Abstrak :
Penelitian ini bertujuan untuk menerapkan fraud risk assessment pada siklus pembelian barang PT X sebagai salah satu strategi dalam mengantisipasi terjadinya kecurangan yang mengancam kelangsungan bisnis perusahaan. Melalui Fraud Risk Assessment, manajemen dapat menetapkan prioritas pengendalian dan upaya-upaya pencegahan yang tepat untuk setiap skema fraud berdasarkan tingkat risiko yang dihadapi. Fraud Risk Assessment dalam penelitian ini dilakukan sesuai dengan panduan dalam COSO Fraud Risk Management Guide 2017. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi lapangan. Berdasarkan hasil assessment pada siklus pembelian barang PT X, kecurangan dengan skema Mark-up Billing, Kickback, dan Theft of Inventory and Equipment memiliki tingkat risiko tertinggi sehingga perhatian dan upaya dalam mengantisipasi risiko tersebut harus diprioritaskan. Rekomendasi strategi anti-fraud yang dirancang dengan berpijak pada penerapan 2 pilar yaitu pencegahan dan pendeteksian fraud dapat digunakan oleh manajemen untuk menekan kemungkinan terjadinya risiko fraud, meminimalisir potensi kerugian, serta menjaga aset perusahaan dari tindak kecurangan. ......This study aims to conduct the fraud risk assessment on the goods purchasing cycle at PT X as one of the strategies to anticipate fraud that threatens the company 39 s business continuity. Through the Fraud Risk Assessment, management can set priority controls and appropriate prevention strategy for each fraud scheme based on the level of risk. The Fraud Risk Assessment in this study was conducted in accordance with the guidelines in COSO Fraud Risk Management Guide 2017. This study used a qualitative approach with field study data collection techniques. Based on the results of the assessment on the goods purchasing cycle at PT X, the Mark up Billing Scheme, Kickback Scheme, and Theft of Inventory and Equipment scheme has the highest risk level so that the attention and effort in anticipating those risk must be prioritized. The recommended anti fraud strategy, which is designed based on the application of two pillars of fraud prevention and detection, can be used by management to minimize the possibility of fraud risk, minimize potential loss, and secure the company 39 s assets from fraud.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
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Fauziah Rindang Chairunnisa
Abstrak :
Tujuan dari tugas akhir ini adalah untuk melihat praktik manajemen risiko kredit Koperasi X berdasarkan Grameen Bank dan efektivitas manajemen risiko Koperasi X berbasis RIMS. Penelitian ini adalah penelitian kualitatif yakni penulis melakukan wawancara, dokumentasi dan observasi ke kantor cabang. Hasil penelitian menunjukkan manajemen risiko yang dilakukan oleh Koperasi X memiliki persamaan dan perbedaan dengan teori Grameen Bank yang memiliki dampak positif dan negatif bagi Koperasi X. Efektivitas manajemen risiko yang dimiliki oleh Koperasi X mendapatkan level 2 yang berarti kurang efektif. Hal ini menandakan manajemen risiko yang sudah di rancangkan masih perlu beberapa perbaikan. ......The aim of this thesis is to examine the practice of cooperative X credit risk management based on Grameen Bank and the effectiveness of RIMS-based Cooperative Risk Management. The authors performed interviews, documentation, and observations at the branch office for this qualitative study. The findings revealed that risk management crried out by Cooperative X has similirities and differences with the Grameen Bank theory which has poritive and negative impacts on Cooperative X. Cooperative X's risk management effectiveness receives a score of 2, indicating that it is repeatable and less effective at entering level 2. This indicates that the risk management that has been designed still needs some improvement.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
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Simanungkalit, Dedy
Abstrak :
Penelitian ini bertujuan untuk menganalisis tingkat maturitas penerapan manajemen risiko pada sebuah lembaga penegakan hukum bidang korupsi di Indonesia. Analisis dilakukan dengan RIMS Risk Maturity Model yang memiliki 5 aspek yaitu Strategy Alignment, Culture and Accountability, Risk Management Capabilities, Risk Governance, dan Analytics. Hasil penilaian menunjukkan bahwa tingkat maturitas manajemen risiko pada instansi XYZ berada pada posisi Tier-2 dengan total skor 2.33, dimana pilar yang mendapatkan nilai paling rendah adalah Culture and Accountability. Sementara itu, berdasarkan laporan penjaminan mutu tahun 2019 dari BPKP indeks maturitas Sistem Pengendalian Intern Pemerintah (SPIP) instansi XYZ adalah 3.5693. Hal ini menunjukkan bahwa masih terdapat gap antara kondisi saat ini dengan tingkat maturitas yang ditargetkan. Oleh karena itu, instansi XYZ perlu segera mulai mengintegrasikan manajemen risiko ke dalam semua proses bisnis dan manajemen kinerja untuk meningkatkan tingkat kematangan manajemen risikonya. Penelitian ini diharapkan dapat menjadi panduan bagi instansi XYZ, serta organisasi yang serupa dalam melakukan penilaian terhadap penerapan proses manajemen risiko dengan mengikuti praktik terbaik pada umumnya. ......This study aims to analyze the maturity level of risk management in a law enforcement agency in Indonesia's corruption field. The analysis is carried out using the RIMS Risk Maturity Model, which has five aspects: Strategy Alignment, Culture and Accountability, Risk Management Capabilities, Risk Governance, and Analytics. The assessment results show that the risk management maturity level at XYZ agency is in the Tier-2 position with a total score of 2.33, where the pillar that gets the lowest score is Culture and Accountability. Meanwhile, based on the 2019 quality assurance report from BPKP, the maturity index for the Government Internal Control System (SPIP) for agency XYZ is 3,5693. It shows that there is still a gap between the current condition and the targeted maturity level. Therefore, XYZ agency needs to immediately start integrating risk management into all business processes and performance management to increase risk management maturity. This research is expected to be a guide for XYZ agencies and similar organizations in assessing the implementation of the risk management process by following best practices in general.
Jakarta: Fakultas Ekonomi dan Bisinis Universitas Indonesia, 2022
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Raden Gana
Abstrak :

Kolaborasi disiplin ilmu manajemen risiko dan audit internal dipercaya dapat memperkuat praktik pengelolaan risiko dalam memenuhi harapan pemangku kepentingan. Penelitian ini akan menyelidiki seberapa baik keterlekatan manajemen risiko lintas unit bisnis di perusahaan minyak dan gas XYZ Ltd., dalam memastikan pembukuan cost recovery sudah sesuai dengan peraturan pemerintah yang berlaku. Berawal dari temuan audit berulang periode 2014-2016 dengan subyek biaya remunerasi ekspatriat, Badan Pemeriksa Keuangan (BPK) menekankan bahwa jika temuan tersebut terus berulang maka ada kemungkinan perusahaan terpapar risiko sanksi hukuman pidana. Kerangka COSO 2 akan menjadi kerangka pemikiran untuk menentukan risk treatment bersama dengan konsep pengaruh sense giving. Penelitian ini menunjukan bahwa pendekatan vertical yaitu penjualan ide baru dilengkapi dengan instrumen manajemen risiko mampu menarik kesadaran HR agar koordinasi dalam mengelola temuan audit berada pada pemahaman yang sama. Pengaruh secara horizontal juga digunakan untuk mengelola informasi lintas unit dalam menciptakan panduan yang komprehensif atas pembukuan biaya remunerasi ekspatriat. Selain itu, dengan KRI dan Heat Map menjadi fitur tambahan yang meningkatkan kriteria dan kualitas informasi pada laporan audit kepada manajemen, maka pengambilan keputusan menjadi lebih efektif. Hasil penelitian ini berkontribusi terhadap pemahaman kita tentang bagaimana kombinasi konsep sense giving dan instrumen manajemen risiko membantu perusahaan dalam mengelola temuan audit berulang.


Collaboration on risk management and internal audit disciplines is believed to strengthen risk management practices in meeting stakeholder expectations. This study will investigate how well the risk management is embedded within cross-business units in XYZ Ltd. oil and gas company in ensuring the bookkeeping of cost recovery align with the government regulations. Starting from 2014-2016 repetitive audit findings on expatriate remuneration costs, the supreme auditor stressed that if these findings continue to recur, there is risk exposure of being criminalized. COSO 2 will be the framework for determining risk treatment along with the influence concept of sense giving. This study shows that vertical approach of selling new ideas equipped with risk management tools can attract HR awareness to enable coordination in managing audit findings at the same perception level. Horizontal influences are also used to manage information cross boundaries when creating a comprehensive bookkeeping guide of expatriate remuneration costs. With KRI and Heat Map being additional features that improve the criteria and quality of information on audit reports to management, decision making become more effective. The results contribute to our understanding of how the combination of sense giving concept and risk management tools assist company in mitigating repetitive audit findings.

2018
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Namirah Aisyah
Abstrak :
Penulisan ini bertujuan untuk mengevaluasi penerapan Risk Based Internal Audit (RBIA) pada PT Bank XYZ yang dilaksanakan oleh Satuan Kerja Audit Internal (SKAI) dalam menjamin efektivitas pengendalian internal yang berjalan dan memberikan rekomendasi yang diperlukan untuk meningkatkan efektivitas penerapan RBIA. Penulisan dilakukan pada periode tahun 2021 dengan pendekatan kualitatif studi kasus melalui wawancara semi-terstruktur. Hasil analisis menyimpulkan bahwa penerapan RBIA oleh SKAI belum diterapkan secara lengkap dan komprehensif. Dengan demikian, beberapa rekomendasi diberikan kepada SKAI dalam meningkatkan efektivitas penerapan RBIA diantaranya penyusunan prosedur audit yang baku, optimisasi penggunaan Audit Management System (AMS), melakukan penilaian terhadap risk maturity assessment, dan melakukan alokasi sumber daya audit internal. ......This study aims to evaluate the implementation of Risk Based Internal Audit (RBIA) at PT Bank XYZ, which conducted by internal audit division to ensure the effectiveness of current internal control and provide recommendation required to increase the effectiveness of RBIA implementation. This study occurs in 2021 using study case qualitative approach through semi-structured interview. The result of analysis concludes that RBIA implementation by SKAI has not fully and comprehensively implemented. Therefore, several recommendations are provided to SKAI in order to improve the effectivity of RBIA implementation, such as to arrange standard audit, optimize of Audit Management System (AMS)’s utilization, conduct risk maturity assessment, and allocate audit internal resources.
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
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Atika Zarefar
Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh etika terhadap niat melakukan whistleblowing dengan menggunakan locus of control sebagai variabel moderating. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, analisa ini didasarkan pada hasil kuesioner yang dapat diolah sebanyak 123 responden yang bersal dari auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Riau, pegawai Dinas Pekerjaan Umum Provinsi Riau, dan pegawai Dinas Dispora Provinsi Riau. Penelitian ini membuktikan bahwa etika berpengaruh positif secara signifikan terhadap niat melakukan whistleblowing dan locus of control dapat memoderasi pengaruh etika terhadap niat melakukan whistleblowing. Penelitian ini juga memberi kesimpulan bahwa etika auditor BPKP lebih tinggi dibandingkan dengan etika pegawai Dinas. Disamping itu, pengaruh demografi tingkat pendidikan dan masa kerja pada responden auditor berpengaruh terhadap etika auditor, sedangkan pengaruh demografi pada tingkat pendidikan pada responden non auditor tidak berpengaruh terhadap etika responden. Tetapi lama masa keja pada responden non auditor berpengaruh terhadap etikanya.
ABSTRACT
The purpose of this study to examine the influence of ethics to do whistleblowing intentions by using locus of control as a moderating variable. Model analysis use in this study is multiple linear regression, this analysis is based on the results of the questionnaire which can be processed as much as 123 respondents who come from Finance and Development Supervisory Agency (BPKP) auditor's Riau Province, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in Dinas Dispora in Riau Province. This study proves that ethics significantly positive effect on the intention do whistleblowing, whereas locus of control can moderate the influence of ethics to do whistleblowing intentions. This study also suggests that the BPKP auditor?s ethics higher than the ethics of Service employee. In addition, demographics influence on the level education and years of service of the respondents auditor can affect the auditor ethics, while the influence of demographics on education level of respondents non auditor can not affect the ethics of respondents non auditor. But, years of service on respondents non auditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowing intentions by using locus of control as a moderating variable. Model analysis use in this study is multiple linear regression, this analysis is based on the results of the questionnaire which can be processed as much as 123 respondents who come from Finance and Development Supervisory Agency (BPKP) auditor's Riau Province, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in Dinas Dispora in Riau Province. This study proves that ethics significantly positive effect on the intention do whistleblowing, whereas locus of control can moderate the influence of ethics to do whistleblowing intentions. This study also suggests that the BPKP auditor?s ethics higher than the ethics of Service employee. In addition, demographics influence on the level education and years of service of the respondents auditor can affect the auditor ethics, while the influence of demographics on education level of respondents non auditor can not affect the ethics of respondents non auditor. But, years of service on respondents non auditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowing intentions by using locus of control as a moderating variable. Model analysis use in this study is multiple linear regression, this analysis is based on the results of the questionnaire which can be processed as much as 123 respondents who come from Finance and Development Supervisory Agency (BPKP) auditor's Riau Province, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in Dinas Dispora in Riau Province. This study proves that ethics significantly positive effect on the intention do whistleblowing, whereas locus of control can moderate the influence of ethics to do whistleblowing intentions. This study also suggests that the BPKP auditor’s ethics higher than the ethics of Service employee. In addition, demographics influence on the level education and years of service of the respondents auditor can affect the auditor ethics, while the influence of demographics on education level of respondents non auditor can not affect the ethics of respondents non auditor. But, years of service on respondents non auditor influence on their ethics., The purpose of this study to examine the influence of ethics to do whistleblowing intentions by using locus of control as a moderating variable. Model analysis use in this study is multiple linear regression, this analysis is based on the results of the questionnaire which can be processed as much as 123 respondents who come from Finance and Development Supervisory Agency (BPKP) auditor's Riau Province, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in Dinas Dispora in Riau Province. This study proves that ethics significantly positive effect on the intention do whistleblowing, whereas locus of control can moderate the influence of ethics to do whistleblowing intentions. This study also suggests that the BPKP auditor’s ethics higher than the ethics of Service employee. In addition, demographics influence on the level education and years of service of the respondents auditor can affect the auditor ethics, while the influence of demographics on education level of respondents non auditor can not affect the ethics of respondents non auditor. But, years of service on respondents non auditor influence on their ethics.]
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
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Risqi Adihandoyo
Abstrak :
Penelitian ini bertujuan untuk menganalisis hubungan antara corporate governance, profil risiko dan modal (CAR) terhadap kinerja (ROA) perbankan yang terdaftar di Bursa Efek Indonesia periode 2012-2013 dengan skor yang terdapat pada Peraturan Bank Indonesia No. 13/1/PBI/2011 mengenai Risk Based Bank Rating. Metode dalam penelitian ini menggunakan model regresi dengan sampel sebanyak 56 bank yang terdaftar di Bursa Efek Indonesia selama periode 2012- 2013. Penelitian ini menggunakan net interest margin (NIM) dan total asset sebagai variabel kontrol. Hasil penelitian ini membuktikan adanya hubungan yang positif profil risiko dan modal (CAR) terhadap kinerja bank (ROA) dan hubungan yang negatif corporate governance terhadap kinerja bank (ROA). ...... The aim of this research is to analyze the effect of corporate governance, risk profile and capital (ROA) on the bank financial performance listed at Indonesian Stock Exchange during 2012-2013 using the standard score based on Bank Indonesian?s regulation No. 13/1/PBI/2011 about Risk Based Bank Rating. This research uses the regression statistics model with the sample amount of 56 banks listed in Indonesian Stock Exchange during 2012-2013. This research also uses net interest margin (NIM) and total asset as control variables. The result of this research shows that there are positive effect among risk profile and capital (CAR) variable on bank performance (ROA) also negative effect for corporate governance variable on bank performance (ROA).
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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