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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntabilitas Manajemen Pendidikan Jurnal Manajemen dan Kewirausahaan (JMDK) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Publik (Jurnal Ilmu Administrasi) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ilmiah Bisnis dan Ekonomi Asia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURIKOM (Jurnal Riset Komputer) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Warmadewa Management and Business Journal (WMBJ) Jurnal Ekonomi Manajemen Journal of Enterprise and Development (JED) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Manajemen dan Profesional Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Empowerment Society Innovation Business Management and Accounting Journal
Hafid Aditya Pradesa
Politeknik STIA LAN Bandung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Penilaian risiko pada layanan pembayaran pensiun PT Asabri Bandung: Sebuah praktek terbaik untuk penguatan tata kelola perusahaan Nur Imam Taufik; Intan Sulistianti; Hafid Aditya Pradesa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.206 KB) | DOI: 10.32670/fairvalue.v5i2.1729

Abstract

The pension payment service is one of the important services carried out by PT Asabri, a BUMN that is trusted to manage pension funds for employees within the TNI and POLRI in Indonesia. Because every company does not want to suffer losses so it decides to manage risk properly. The purpose of this study is (1) to find out the risks that have the potential to arise in the pension payment service at PT Asabri Branch Bandung, (2) to explain the results of the risk assessment in the pension payment service based on the ISO 31000:2018 frame of reference. This research method includes qualitative research, using focus group discussions and document review as data collection techniques. From this study, six potential risks emerged, with one risk being at a moderately high level and five other risks including being at a moderately low level. The risk that needs more attention is the risk that the disbursement of funeral expense claims is received by the wrong person. The formulation of actions as risk mitigation that has been assessed has been presented in this article, along with practical recommendations for improving the application of Risk Management at PT Asabri Bandung.
Meningkatkan komitmen bagi Aparatur Sipil Negara: Perspektif teori pertukaran sosial dalam akuntabilitas organisasi publik Ricky Adi Putranto; Fikri Aditya Tri Andikaputra; Hafid Aditya Pradesa; Ramdani Priatna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.01 KB) | DOI: 10.32670/fairvalue.v5i2.1748

Abstract

Organizational commitment is an important form of attitude from an employee towards his organization. The purpose of this study is to examine the importance of organizational commitment from the perspective of social exchange theory. With a social exchange perspective, the research model was built by integrating perceptions of organizational support and job satisfaction into having an impact on organizational commitment. The context of the situation during the pandemic has its own color in this study, especially with situations that require various jobs to be carried out remotely or away from home, so the extent to which employees remain committed to their organizations from the perspective of social exchange. This study takes a sample of ASN who are working in the Bandung Raya area. The data analysis technique uses path analysis, which aims to examine the effect of perceived organizational support on organizational commitment directly or indirectly through job satisfaction. The results showed that every relationship between variables found that the beta coefficient value was in the significant category. This confirms that empirically, social exchange theory can apply in pandemic conditions, especially in building ASN commitment to their organizations as a manifestation of the accountability of public sector organizations.
Co-Authors Adhika Bergi Nugroho Afandi, Muhamad Nur Alikha Novira Andi Zhillan Sabtina Syawali Andi Zhillan Sabtina Syawali Anggi Syahadat Harahap Caesar Octoviandy Purba Deddy Mulyadi Djony Harijanto Djony Harijanto Dwi Annisa Salsadila Fikri Aditya Tri Andikaputra Fikri Aditya Tri Andikaputra Firda Auliawati Nuraieni Firda Auliawati Nuraieni Hasrudy Tanjung Hasrudy Tanjung, Hasrudy Hendrikus Tri Wibawanto Gedeona Ida Bagus Agung Dharmanegara Ida Bagus Agung Dharmanegara Iin Agustina Intan Sulistianti Ira Yusnita Wijayati Jachinta Pasca Anindya Joni Dawud Kasno T Kasim Lidia Maasir Metha Djuwita Supriatna Mohd Na’eim Bin Ajis Mohd Na’eim Bin Ajis Mulyadi, Deddy Nanda Ravenska Niko Dwi Haryanto Nur Hidayati Nur Imam Taufik Nur Imam Taufik Pepi Zulvia Ramdani Priatna Reni Wijayanti Ricky Adi Putranto Riza Bahtiar Sulistyan Stephani Putri Kawidjaya Sunardi Sunardi Teni Listiani