Manajemen Risiko, Internal Kontrol, Tata Kelola Perusahaan dan Kinerja Keuangan BUMN dengan Maturity Level Departemen Audit Internal sebagai Pemoderasi

Tampubolon, Monang Nixon Haposan

doi:10.35838/jrap.v6i02.1247

Cited by 9 publications

(9 citation statements)

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“…Other studies have several techniques that can be used, namely the use of maturity levels, which are useful as a solution to ensure the level of reliability of internal auditors in achieving success with company performance, one of which is measured by its performance [12]. The maturity level used may be different in terms of scale because we did not want to have a relatively neutral scale of 3, so we used a scale of 1-4.…”

Section: IImentioning

confidence: 99%

Information Technology Security Audit at the YDSF National Zakat Institution Using the ISO 27001 Framework

Kamal,

Muhamad,

Sudianto

et al. 2024

SISFOKOM

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In this era of cyber crimes, data security is an important aspect that needs special attention from an organization. This is reinforced by the ratification of Law Number 27 of 2022 on personal data security. The National Zakat Amil Institute (LAZNAS) Yayasan Dana Sosial al Falah (YDSF) as an institution with a legal entity and having data on more than 100,000 donors and partners, it also has an obligation to protect the personal data of donors and partners. The focus of this research is to evaluate and audit information technology at the LAZNAS YDSF, especially regarding the security aspect of information technology. Evaluations and audits were carried out using the ISO 27001 framework as a standardization of information technology security at the international level. In this study, information technology audits were conducted using quantitative methods. The assessment was carried out on seven main clauses that are priorities for the LAZNAS YDSF based on management priorities: compliance clauses, risk management, policies, assets, physical and environmental management, access control, and incident management. Data were collected using a questionnaire distributed to all the LAZNAS YDSF managers and employees. Fifty-five respondents, ranging from management to staff, were involved in filling out the questionnaire, ranging from management to staff. Based on the recapitulation of answers from respondents, it was found that the risk management and access control clauses had good results, with scores of 2,727 and 2,796. The compliance and incident management clauses have scores of 2.381 and 2.53, respectively; therefore, improvement efforts need to be made. By evaluating and auditing information technology that refers to the ISO 27001 standard, it is hoped that LAZNAS YDSF can protect and maintain the confidentiality, integrity, and availability of information, and manage and control information security risks.

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Section: IImentioning

confidence: 99%

Information Technology Security Audit at the YDSF National Zakat Institution Using the ISO 27001 Framework

Kamal,

Muhamad,

Sudianto

et al. 2024

SISFOKOM

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“…Risiko merupakan segala sesuatu yang negatif yang mungkin terjadi di kemudian hari, yang berkaitan dengan harapan manusia dan memberikan efek buruk di kemudian hari; kemungkinan kehilangan atau dalam kondisi berbahaya (Hidayah et al, 2018). Fungsi dari manajemen risiko adalah mengidentifikasi risiko, menganalisis risiko, mengklasifikasikan risiko serta menangani risiko (Tampubolon, 2019).…”

Section: Manajemen Risikounclassified

Studi Kualitatif Fungsi Internal Audit dan Manajemen Risiko Dalam Tata Kelola Perguruan Tinggi Swasta

Saputra

Ismandra

2023

MBIA

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The study aims to measure the role and function of internal audit and risk management as a part of good university governance on private higher education in Palembang City. The current phenomenon is both of the department function is run by quality assurance. The implementation is based on the rule of the perkemendikbud No 50 in the year 2014. The research utilized a qualitative method. Data were obtained from five private universities in Palembang city by spreading the open questionnaire form. The data was analyzed and supported by Nvivo 12 application. The results of data analysis show that the role and function of internal audit and risk management are not optimal yet. Optimized the function, has resulted in the design of organization chart changes by considering the current regulation and any standards. Keywords: Internal Audit, Risk Management, Higher Education, Qualitative, Good University Governance Abstrak Tujuan dari penelitian ini adalah untuk menilai penerapan fungsi Internal Audit dan Manajemen Risiko sebagai bagian dari penerapan tata kelola perguruan tinggi swasta di kota Palembang. Fenomena yang terjadi saat ini, peranan dan fungsi internal audit serta manajemen risiko dijalankan oleh Lembaga Penjamin Mutu secara bersamaan. Penerapan fungsi ini mengacu kepada permendikbud No.50 tahun 2014. Penelitian ini menggunakan metode kualitatif. Data diperoleh dari lima Perguruan Tinggi swasta di Kota Palembang dengan melakukan wawancara berdasarkan kuesioner terbuka. Data hasil wawancara dianalisis menggunakan aplikasi Nvivo 12. Hasil analisis menunjukkan bahwa peranan dan fungsi internal audit serta manajemen risiko pada perguruan tinggi swasta di Palembang belum optimal. Untuk mengoptimalkan peranan dan fungsi internal audit dan manajemen risiko, dihasilkan sebuah rancangan perubahan struktur organiasi kedua fungsi dengan mempertimbangkan regulasi dan standar yang berlaku. Kata kunci: Internal Audit, Manajemen Risiko, Pendidikan Tinggi, Kualitatif. Tata Kelola Perguruan Tinggi

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“…Sesuai dengan yang disampaikan the Institute of Internal Auditor sebagai wadah/organisasi auditor internal tingkat internasional mendefiniskan audit internal adalah serangkaian proses untuk memberikan keefektigan kepada manajemen dalam membantu operasional dan mencapai tujuan (Tampubolon, 2019).…”

Section: Auditor Internalunclassified

Skeptisme Profesional dan Sustainable Development Goals: Upaya Auditor Internal dalam Mencegah Fraud

Henning

2023

Acc

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This research is aimed to describe the role of professional skepticism by internal auditor to prevent and detect a fraud and how to skepticism of auditor could constribute to sustainable development goals (SDGs), then gives real an avidance about consequence of weak control by internal auditor in PT X. The method used in this research is a qualitative describtive. Data collected throught secondary and primary, secondary datas from anything related journal and primary data from interviews to the informant using snowball model. The result of this research 1) Auditor should stong to analyze and verificating about the case based their independency, character, and the capability on presure, situation, and environment of company, therefore auditor should has strong intuitung to support their audit process; 2) Auditor can create company becomes company which justice, and stong institution by their skepticism throught characteristics by Hurtt; 3) Concrete an advidance of weakness control of internal auditor is PT X the consequence company’s loss + Rp 900 million it beacause lack of skepticism by internal auditor. Keywords: Internal Auditor, Skepticism, Fraud, SDG’s. Abstrak Penelitian ini bertujuan untuk mendeskripsikan peran skeptisisme profesional auditor internal untuk mencegah dan mendeteksi kecurangan serta bagaimana skeptisisme auditor dapat berkontribusi pada tujuan pembangunan berkelanjutan (SDGs), kemudian memberikan pemahaman yang nyata tentang konsekuensi lemahnya kontrol oleh auditor internal di PT X. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Pengumpulan data dilakukan melalui data sekunder dan primer, data sekunder diperoleh dari berbagai jurnal yang relevan dan data primer diperoleh dari hasil wawancara kepada informan menggunakan model snowball. Hasil penelitian ini 1) Auditor harus memiliki kemampuan analisis dan verifikasi pada suatu kasus berdasarkan independensi, karakter, dan kemampuannya terhadap tekanan, situasi, dan lingkungan perusahaan, oleh karena itu auditor harus memiliki intuisi yang kuat untuk mendukung proses auditnya; 2) Auditor dapat mendukung perusahaan agar menjadi institusi yang adil dan kokoh/kuat melalui sikap skeptisnya berdasarkan karakteristik yang dikenalkan oleh Hurtt; 3) Bukti nyata dari lemahnya pengendalian auditor internal adalah PT X yang mengakibatkan perusahaan mengalami kerugian mencapai + Rp 900 juta yang disebabkan kurangnya sikap skeptisisme oleh auditor internal. Kata kunci: Auditor Internal, Skeptisme, Kecurangan, SGD’s.

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Manajemen Risiko, Internal Kontrol, Tata Kelola Perusahaan dan Kinerja Keuangan BUMN dengan Maturity Level Departemen Audit Internal sebagai Pemoderasi

Cited by 9 publications

References 0 publications

Information Technology Security Audit at the YDSF National Zakat Institution Using the ISO 27001 Framework

Information Technology Security Audit at the YDSF National Zakat Institution Using the ISO 27001 Framework

Studi Kualitatif Fungsi Internal Audit dan Manajemen Risiko Dalam Tata Kelola Perguruan Tinggi Swasta

Skeptisme Profesional dan Sustainable Development Goals: Upaya Auditor Internal dalam Mencegah Fraud

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