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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Peka: Jurnal Pengabdian Kepada Masyarakat
Dirgantara Dahana Mokoginta
Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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ANALISIS KARAKTERISTIK KOMITE RISIKO TERHADAP KINERJA KEUANGAN Dirgantara Dahana Mokoginta
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.862

Abstract

Research on risk committees of companies outside the financial sector is still very rarely studied, especially in Indonesia. This study analyze characteristics of risk committee and financial performance of companies outside the financial sector of the Indonesia Stock Exchange. The year of observation is from 2013 to 2020. Based on purposive sampling, 219 data were found. The data processed using SPSS. The risk committee characteristics examined are the number of members, the percentage of meeting attendance, gender diversity, members with financial expertise, and independence. The results showed that none of these characteristics effect on financial performance. This research conclude that risk committee in companies outside the financial sector still appears as a mere formality. This conclusion supported by the statistical frequency test which shows that there is a high percentage of board interlock in the risk committee members, which is 65 percent of members having board interlock, and the mode value is 100 percent of risk committees having board interlock members.
Pengawasan Manajemen Risiko dan Financial Distress dalam Agency Theory Dirgantara Dahana Mokoginta; Tauchita Ramadhania Agung
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p01

Abstract

This study aims to examine the effect of the characteristics of the risk committee as the supervisor of risk management activities on financial distress. The characteristics in question are the number of members, gender diversity, meeting attendance ratio, financial expertise of members, and independence of members. The analytical tool used is logistic regression. The results showed that the number of members, meeting attendance ratio, and independence had no significant effect on financial distress. Gender diversity has a negative effect on financial distress, and financial expertise has a positive effect on financial distress. The conclusion of this study is that women are better at monitoring and managing risk, so they can prevent financial distress, while financial expertise is not a relevant skill for monitoring and managing risk in non-financial companies. Keywords: Financial Distress; Risk Management; Agency Theory.
COMMUNITY ENGAGEMENT FOR DEVELOPMENT: GEN Z AS THE AGENT OF INNOVATION TO ACHIEVE SDGs Deatri Arumsari Agung; Monica Adjeng Erwita; Dirgantara Dahana Mokoginta; Gesti Memarista; Aldo Hardi Sancoko; Andy Pratama Sulistyo; Natalia Kristina; Alpi Mawasti; Visi Saujaningati Kristyanto
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Desember
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v5i2.4437

Abstract

The pandemic era has caused a loss of opportunities to obtain information regarding product management through online media. This led to the implementation of this community service activity which aims to help the MSME community in Surabaya to innovate by using online platforms to increase product sales. The Abdimas team of lecturers from the Faculty of Business and the Faculty of Entrepreneurship at UKWMS is also assisted by UKWMS students and international students who are included in generation Z, there is also the provision of international materials by lecturers from TAR UMT Malaysia who support community service activities with continuous innovation to help MSME businesses with social media. The series of activities were carried out using the service-learning method in two sub-themes namely product improvement and social media management for 5 days. The results of community service activities are prototype updates on the packaging, product design, and changes to MSME owners' social media which can later be included in local village bazaar activities and outlets at culinary tourism centers in Surabaya. In addition, students also get many benefits to apply the knowledge gained in class.
ANALISIS KARAKTERISTIK KOMITE RISIKO TERHADAP KINERJA KEUANGAN Dirgantara Dahana Mokoginta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.971 KB) | DOI: 10.31959/jm.v10i2.862

Abstract

Research on risk committees of companies outside the financial sector is still very rarely studied, especially in Indonesia. This study analyze characteristics of risk committee and financial performance of companies outside the financial sector of the Indonesia Stock Exchange. The year of observation is from 2013 to 2020. Based on purposive sampling, 219 data were found. The data processed using SPSS. The risk committee characteristics examined are the number of members, the percentage of meeting attendance, gender diversity, members with financial expertise, and independence. The results showed that none of these characteristics effect on financial performance. This research conclude that risk committee in companies outside the financial sector still appears as a mere formality. This conclusion supported by the statistical frequency test which shows that there is a high percentage of board interlock in the risk committee members, which is 65 percent of members having board interlock, and the mode value is 100 percent of risk committees having board interlock members.
Co-Authors Aldo Hardi Sancoko Alpi Mawasti Andy Pratama Sulistyo Deatri Arumsari Agung Erwita, Monica Adjeng Gesti Memarista Kristyanto, Visi Saujaningati Natalia Kristina Tauchita Ramadhania Agung