Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:The purpose of developing an Android-based Gauss Jordan application is as an alternative in effective and practical Linear Algebra learning. The method for developing this research is R&D (Research and Development) research…
rch with the ADDIE development model. Data collection techniques used are material validation sheets and application display; practicality sheet; test sheets (pretest and posttest); and student opinion sheets. The application developed in application design is with figma.com and for software development using visual studio code. Questionnaire instruments and questions on systems of linear equations were given to 22 TI21A4 students in the Linear Algebra course. Based on the data that has been obtained and processed, the score for improving student learning outcomes is 0.71 which is considered effective. The improvement is classified as high and includes effective, and the average score of the practicality assessment is 4.2 which is included in the high category. This application also received a positive response from students who have used it, so the Gauss Jordan 3x3 application is suitable for use in learning and determining solutions to linear equations.
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:The Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:The development of communication technology with various new media platforms forms a new society called Cyber Society. The massive digital content consumed by the cyber community causes frequent interruptions in communication…
ation and disharmony due to lack of responsibility and communication ethics. This research is qualitative research using a literature review. Based on the results of this study, ethics plays a very important role in communication in the cyber era. Using communication ethics can prevent cyber crimes that harm yourself and others. Internet ethics must be applied in cyberspace society, starting from oneself, family and those closest to them, and learning to use the internet safely and responsibly. the occurrence of violations of the law contained in Law Number 19 of 2016 amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions. A prison sentence with a fine of hundreds of millions to billions of rupiah awaits if you violate the ethics of communication in cyberspace.
Abstract:The purpose of this study is to determine the management of employee work stress in improving the performance of public service UPT Pelayanan Pajak Daerah Tanjungpinang. This study used qualitative research methods. The…
design of this study uses a descriptive design. The data collection method used is a field study which includes open observation, unstructured interviews, documentation studies, and triangulation. The results of this study indicate that the factors that cause work stress on service employees at UPT PPD Tanjungpinang include: 1) network problems; 2) different characteristics of Taxpayers; 3) personal problems of employees; and 4) pressure from agencies. The management of work stress carried out by service employees is by refreshing, or leaving the room for a moment, chatting with colleagues, and others. Management of work stress carried out by agencies through three categories, namely, organizational communication, employee performance appraisal, and employee welfare.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.