Management
Dyna Rachmawati; Magdalena Jayati Marinda Janggu
Abstract
This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that ...
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This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that the business strategy variable has not been included as a contextual basis for the implementation of operational activities. Earnings management in this study is measured by real earnings management, because previous studies have used accrual earnings management. The hypotheses are tested with the multiple linear regression. The results show on 189 cross-sectional data on publicly traded consumer goods companies show that: (1) real earnings management reduces MD&A readability in defender and prospector companies; (2) analyzer companies perform real earnings management – discretionary expenses reduce the readability of MD&A; (3) firm size as a control variable in this study has no effect on the readability of MD&A. The results of this study imply that (1) strategy is a contextual factor that affects operational activities and ultimately on the readability of MD&A, (2) earnings management through discretionary expense activities reduces the readability of MD&A, regardless of the business strategy adopted by the company.
Accounting
Matias Andika Yuwono; Dyna Rachmawati
Abstract
Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) to reduce disruption ...
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Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) to reduce disruption to daily operational activities, and companies can allocate resources more effective and efficient so that company goals can be achieved. To implement COSO ERM effectively, companies must conduct a thorough coordination and integration process in their operational activities. This qualitative study aims to analyze the application of COSO ERM in controlling operational risk in the trading division at PT. Agro. The risk management process carries from the risk identification process to the monitoring process. The results of this study indicate that the trading division has significant risks in its primary activities. Hence, it is necessary to carry out a monitoring process and appropriate actions to control these risks not to harm the company.
Accounting
Vincentia Audri Senduk; Dyna Rachmawati
Abstract
CV. Ladang Berkat Abadi is a company in Surabaya that has a brand called Flooring Parquete. Flooring Parquete is engaged in wood floor retail. As one of the businesses engaged in services, of course, it requires special attention to the quality of service provided to its customers. This study aims to ...
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CV. Ladang Berkat Abadi is a company in Surabaya that has a brand called Flooring Parquete. Flooring Parquete is engaged in wood floor retail. As one of the businesses engaged in services, of course, it requires special attention to the quality of service provided to its customers. This study aims to analyze the control of indicators / dimensions of service quality owned by Flooring Parquete in providing service quality. The five indicators are the dimension of physical evidence, the dimension of reliability, the dimension of responsiveness, the dimension of assurance, and the dimension of empathy. This study uses an intrinsic case study approach. There are 2 data sources used, namely primary data in the form of interview results and secondary data in the form of e-guarantee data and material needs miscalculation data. The data analysis technique used is the PDCA method. The results showed that Flooring Parquete has met 3 of the 5 dimensions of service quality. The dimensions that have been fulfilled are the dimension of physical evidence, the dimension of guarantee, and the dimension of empathy. The unmet dimensions are the reliability dimension and the responsiveness dimension. In the dimension of reliability, Flooring Parquete has problems with the ability of employees to provide accurate calculations of material needs. Meanwhile, in the dimension of responsiveness, the problem that occurs is the slow response from employees when customers consult. This can result in a decrease in the level of credibility of Flooring Parquete towards its customers.
Yosefin Eva Yolanda; Dyna Rachmawati
Volume 7, Issue 4 , April 2020, , Pages 230-242
Abstract
Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect ...
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Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect rent revenue from tenants. The collection of rent revenue has decreased in period 2018. This research is a qualitative research with case study method. The case study we used in this study is on Collection Department. Collection Department is underperformed in 2018. The results showed that the underperformance of Collection Department is caused by first; there are no consequences for performing or underperforming of in achieving department’s performance targets. Second, boundary systems are weakly implemented. Third, the diagnostic controls are also poorly implemented.
