Rahadian, Yan
Departement Of Accounting, Faculty Of Economics And Business, Universitas Indonesia

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Strategi Keberlanjutan (Sustainability) Pada Rumah Sakit Khusus Mata X Harared, Bunga Anisah; Rahadian, Yan
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17030

Abstract

Abstract. This study aims to describe the process of preparing a sustainability strategy at the X Eye Hospital (RSKM X). This research is expected to help RSKM X integrate sustainability issues into the hospital's core strategy. This is qualitative research with a case study method. The entire data is qualitative data with primary data types. In preparing the sustainability strategy this research uses stakeholder theory and a strategic CSR framework. The findings of this study are the preparation of RSKM X's sustainability strategy through four stages, namely identifying hospital activities that have an impact on social and environmental aspects, categorizing the social issues to be addressed, planning responsive and strategic hospital CSR agendas, and making hospital value propositions that are integrated with sustainability aspects. Keywords. Hospital Sustainability; Strategic CSR; Sustainability Strategies.Abstrak. Penelitian ini bertujuan untuk mendeskripsikan proses penyusunan strategi keberlanjutan pada Rumah Sakit Khusus Mata X. Penelitian ini diharapkan membantu RSKM X mengintegrasikan isu keberlanjutan ke dalam strategi inti rumah sakit. Penelitian ini adalah penelitian kualitatif dengan metode studi kasus. Keseluruhan datanya merupakan data kualitatif dengan jenis data primer. Dalam menyusun strategi keberlanjutan penelitian ini menggunakan teori pemangku kepentingan dan kerangka strategic CSR. Temuan penelitian ini adalah penyusunan strategi keberlanjutan  RSKM X dilakukan melalui empat tahapan yaitu melakukan identifikasi aktivitas rumah sakit yang berdampak pada aspek sosial dan lingkungan, mengkategorikan dampak ke dalam isu sosial yang akan diatasi, merencanakan agenda CSR rumah sakit yang responsif dan strategis, serta membuat proposisi nilai rumah sakit yang terintegrasi dengan aspek keberlanjutan.Kata kunci. Keberlanjutan Rumah Sakit; Strategi CSR; Strategi Keberlanjutan 
Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah Fadila, Ahmad; Rahadian, Yan
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17241

Abstract

Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data was obtained from primary and secondary data through documentation and interviews. This research shows that the public sector internal audit opinion is needed to move towards APIP level 4 capability of the Internal Audit Capability (IA-CM) capability. According to auditor perceptions, internal opinion audits through the process of planning and carrying out internal audits with professional competence and accuracy, will produce a quality and objective opinion. According to the auditee's perception, the internal audit opinion is a part of the organization and an assessment of the unit's performance improvement. According to the perception of users of the report, internal audits have an influence on the decision-making process. This study proposes the identification of measurement criteria for each governance arrangement, risk management, and organizational control in the administrative field that is appropriate for public sector internal audit opinion formulation. This research also discusses opinions that are in accordance with the needs of auditors, auditors, and users of opinion reports with three or four levels, which can be applied properly at the micro or macro level. Keywords. Internal audit; public sector; internal audit opinion; APIP; IA-CM.Abstrak. Penelitian ini bertujuan untuk memberikan masukan kepada Aparat Pengawasan Intern Pemerintah (APIP) atas pentingnya penerapan opini audit internal, menganalisis persepsi auditor, auditi, dan pengguna laporan jika opini audit internal diterapkan, dan mengusulkan rancangan perumusan opini audit internal yang tepat pada laporan hasil audit APIP. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Objek penelitian adalah lima unit APIP beserta auditinya, dan satu unit pengguna laporan hasil audit APIP. Data penelitian diperoleh dari data primer dan sekunder melalui dokumentasi dan wawancara. Penelitian ini menunjukkan bahwa opini audit internal sektor publik sangat diperlukan untuk melangkah menuju kapabilitas APIP level 4 Internal Audit Capability Model (IA-CM). Menurut persepsi auditor, pemberian opini audit internal melalui proses tahapan perencanaan dan pelaksanaan audit internal dengan kompetensi dan kecermatan profesional, akan menghasilkan opini yang bermutu dan objektif. Menurut persepsi auditi, opini audit internal merupakan penilaian bagi organisasi dan membawa dampak terhadap peningkatan kinerja unit. Menurut persepsi pengguna laporan, opini audit internal memberikan pengaruh terhadap proses pengambilan keputusan. Penelitian ini mengusulkan pengidentifikasian kriteria pengukuruan untuk setiap lingkup tata kelola, manajemen risiko, dan pengendalian organisasi di pemerintahan yang sesuai bagi perumusan opini audit internal sektor publik. Penelitian ini juga mengusulkan bentuk opini yang sesuai dengan kebutuhan auditor, auditi, dan pengguna laporan berupa opini dengan tiga atau empat tingkat, yang dapat diterapkan baik di level mikro maupun makro.Kata kunci.  Audit internal; sektor publik; opini audit internal; APIP; IA-CM.
Evaluasi Penerapan Metode Penghitungan Kerugian Negara Dalam Membantu Penanganan Kasus Tindak Pidana Korupsi Sumarto, Sumarto; Rahadian, Yan
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23866

Abstract

Penelitian ini bertujuan mengevaluasi penerapan metode Penghitungan Kerugian Negara (PKN) di Badan Pemeriksa Keuangan (BPK). Kerangka penelitian menggunakan Policeman Theory yang menekankan tanggung jawab auditor untuk mendeteksi kecurangan. Salah satu dampak akibat terjadinya kecurangan/korupsi dalam pengelolaan keuangan negara adalah timbulnya kerugian negara. Metode PKN yang digunakan dalam menghitung kerugian negara akibat suatu kasus korupsi masih beragam dan belum terstandarisasi. Penelitian menggunakan metodologi penelitian kualitatif dengan pendekatan studi kasus sehingga lebih menitikberatkan mengenai menggali fenomena PKN yang terjadi di BPK. Penelitian dilakukan dengan mengumpulkan data sekunder berupa dokumen putusan pengadilan kasus korupsi yang telah berkekuatan hukum tetap (inkracht). Hasil penelitian menunjukkan bahwa BPK secara signifikan telah memenuhi ekspektasi tugas auditor menurut Policeman Theory dalam mendeteksi fraud. Pemilihan metode PKN BPK yang beragam dalam menghitung kerugian negara yang diakibatkan fraud didasari pertimbangan penilaian penyimpangan yang terjadi dalam kasus korupsi, ketersediaan bukti yang cukup dan tepat, serta kondisi obyek PKN. Metode PKN yang digunakan oleh pemeriksa investigatif BPK dan sudah diterima dalam pengadilan antara lain Pokok Plus Bunga, Net Loss dan Real Cost.
Akuntabilitas Pelaporan Keuangan dan Pengendalian Internal pada Gereja Toraja ABC Tjungadi, Marselinus Aditya Hartanto; Rahadian, Yan
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24583

Abstract

Penelitian ini bertujuan untuk mengevaluasi akuntabilitas pelaporan keuangan dan pengendalian internal Gereja Toraja ABC. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif yang menggunakan pendekatan studi kasus dengan metodologi single case unit analysis. Hasil penelitian menunjukkan bahwa tahapan dalam menilai akuntabilitas pelaporan keuangan gereja belum berjalan dengan optimal. Pengendalian internal pun belum berjalan dengan baik, terutama pengurus keuangan Gereja yang kurang kompeten, pemisahan tugas yang belum sepenuhnya baik, dan penerapan pedoman umum yang belum optimal. Kurangnya pemahaman para pengurus keuangan juga dimaklumi oleh jemaat, sehingga menerima saja keadaan seperti ini.  
Implementasi Perhitungan Biaya Satuan Mahasiswa Pada Perguruan Tinggi Swasta X Tari, Vina Darma Wulan; Rahadian, Yan
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17051

Abstract

Abstract. The purpose of this study is to analyze the calculation of student unit costs at Private Higher Education X. This study based on the problems experienced by PTS X, namely the decreasing number of students each year which is caused by the high cost of study. The cause of the high cost of study is due to the absence of student unit costs calculation which can be used as a guide in determining the cost of study. This research is a qualitative study using a case study approach. Data collection techniques conducted in this study are interview techniques and document study. The results of the study are to show the concept in calculating student unit cost through identifying business processes, tracing the costs consumed during the implementation of education, classifying these costs to direct and indirect cost, and lastly calculating student unit costs. The result of this research shows that student unit cost in implementing education at PTS X in 2016 is  Rp 39.701.694. Keywords. Cost of Study; Private College; Student Unit Cost.Abstrak. Tujuan penelitian ini adalah menganalisis perhitungan biaya satuan mahasiswa di Perguruan Tinggi Swasta X. Penelitian ini didasarkan oleh permasalahan yang dialami oleh PTS X yaitu menurunnya jumlah mahasiswa pada setiap tahunnya yang disebabkan oleh mahalnya biaya studi. Penyebab mahalnya biaya studi dikarenakan tidak adanya perhitungan biaya satuan mahasiswa yang dapat dijadikan sebagai pedoman dalam menentukan biaya studi. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi kasus. Teknik pengumpulan data pada penelitian ini dilakukan dengan cara teknik wawancara dan study dokumen. Hasil penelitian menunjukkan konsep dalam penghitungan biaya satuan mahasiswa dapat dilakukan dengan cara mengidentifikasi bisnis proses, menelusuri biaya yang dikonsumsi selama penyelenggaraan pendidikan berlangsung, lalu mengklasifikasikan biaya tersebut dalam biaya langsung dan biaya tidak langsung, kemudian dihitung biaya satuan mahasiswa. Dari hasil penelitian ini diketahui biaya satuan mahasiswa pada penyelenggaraan pendidikan di PTS X pada tahun 2016 adalah Rp Rp 39.701.694.Kata kunci.  Biaya Satuan Mahasiswa; Biaya Studi; Perguruan Tinggi Swasta.
Determining Factors of Financial Performance Recovery in BRI During the Covid-19 Pandemic Firdauza, Damiana Noor; Rahadian, Yan
Economics Development Analysis Journal Vol 11 No 1 (2022): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v11i1.52990

Abstract

Bank Rakyat Indonesia (BRI) succeeded in loan restructuring in the Micro Small Medium Enterprises (MSMEs) segment. Loan restructuring has succeeded in pushing BRI to achieve the highest financial performance. This study aims to determine the success factors of BRI's loan restructuring. The research object is the Credit Restructuring and Recovery Division. This study applies a qualitative case study. Interviews and documentation were used to collect the data. The findings indicate that the critical success factor in dealing with the crisis is ability to adapt to policies change. The debtor's criteria and loan restructuring cycle are critical success factors of BRI's loan restructuring before the restructuring policy is set. The combination of three main components, namely interest rates, extending loan terms, and payment delays, are a determining factor for the success of loan restructuring. There are five components that support the success of loan restructuring, namely loan marketing, loan guarantee, personal values, information and communication, and other party cooperation.
Evaluation of The Role of Internal Compliance Unit on The Effectiveness of Internal Control Amy Sabrina Khairunnisa; Yan Rahadian
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16787

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This study aims to evaluate the second line roles in supporting the effectiveness of internal control based on its principles. In the Directorate General of Taxes (DGT), the Internal Compliance Unit serves as its second line of defense. The present study was conducted at the Internal Compliance Sub-directorate which is the Internal Compliance Unit Echelon I level at DGT. Descriptive qualitative research applying a deductive approach with a case study method was carried out to answer the research problems. The criteria used to evaluate the second line roles on the effectiveness of internal control refer to the publication of the Committee of Sponsoring Organization of Treadway Commission (COSO) in collaboration with the Institute of Internal Auditors (IIA) in July 2015 entitled “Leveraging COSO Across the Three Lines of Defense”. The results of the study shows that the operation of UKI in supporting the effectiveness of internal control is quite satisfactory. However, several principles have not been implemented optimally
The Root Issues of Not Achieving an Unqualified Opinion: The Case Study in Local Governments XX of Indonesia Ismail Saleh; Yan Rahadian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5412

Abstract

This study analyzed the root issues of the Local government XX of Indonesia failing to obtain an Unqualified Opinion. The method used in this research was a qualitative method with a case study approach. This study was conducted to map findings and analyze the main issues of the regional government failing to obtain an unqualified opinion. The scope of the study was limited by using Local Government Financial Reports From 2013 to 2019 and Audit Report from 2014 to 2020. This study was conducted on Local Government XX which had never once received an unqualified opinion. The result of the study indicated that the issues obtained from mapping the findings of violations of account problems, internal control systems, and compliance were caused by the weak competence of human resources owned by Local Government XX. The main problem occurred at the financial administration level at the Local Government Work Unit level and the weak supervision at each tiered level.
Evaluation of Follow-Up Monitoring Information Systems Using Hot Fit Models (Case Study in Majene District Inspectorate, West Sulawesi) Angga Anugrawan; Yan Rahadian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6081

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This study evaluated the effectiveness of the Follow-up Monitoring Information System (SIPTL) of the Audit Board of the Republic of Indonesia (BPK RI) based on the HOT Fit Model. Evaluation is focused on external SIPTL or from the auditee side. This research is a qualitative research with a case study approach and the object of the research is the Inspectorate of Majene Regency, West Sulawesi. Evaluation is carried out on human aspects  (system use and user satisfaction), organization (organizational structure), and technology (quality of systems, information, and services). In the human aspect  or Human Resources (HR) management, it shows the suitability of the field of experience, knowledge, and competence. In the organizational aspect, controlling access rights is very good in the form of passwords on each admin and SIPTL inputer. In the technological aspect, the speed of access between pages and the addition of features to the SIPTL application are very easy. Thus, in general, the application of external SIPTL to the Majene District Inspectorate has been effective based on the HOT Fit Model. The disadvantages of SIPTL today are the absence of regular training of users, communication with users that has not run optimally, the absence of  regular password  changes, and the absence of  regular application updates. Further research is recommended to evaluate internal SIPTL, namely from the side of the BPK RI as a user and the addition of research objects as a comparison analysis.