Tantri Pebyani
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia

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Analysis of QRIS Misuse Mode as a Means of Personal Data Theft and Account Takeover in Bandung City, Indonesia Nur Muhamad Hamka; Sylpi Nopiya; Tantri Pebyani; Suci Fitriani; Viny Limbong; Yulianah Yulianah
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.878

Abstract

Purpose: This study analyzes the mechanisms of quishing attacks within QRIS transactions, examines users' vulnerability to QR-code-based fraud, and evaluates mitigation efforts and legal protection in Indonesia's digital payment ecosystem. Research Method: A sequential explanatory mixed-methods design was employed. Quantitative data were collected through online questionnaires distributed to QRIS users in Bandung using purposive sampling. Of the 100 questionnaires distributed, 89 valid responses met the inclusion criteria. Qualitative data from documented fraud cases and relevant literature were used to explain the quantitative findings. Results and Discussion: Although 89.9% of respondents were aware of QR code fraud risks, 38.2% had experienced financial losses, and 31.5% had nearly become victims. Routine payment activities (44.6%) and promotional offers (24.1%) emerged as the dominant triggers for scanning fraudulent QR codes. Furthermore, 39.5% of respondents reported being redirected to phishing websites, indicating that quishing frequently facilitates credential theft and account takeover through social engineering techniques. Implications: The findings highlight the need for stronger cybersecurity governance through dynamic QRIS implementation, enhanced security features, and continuous consumer education. Originality: This study integrates behavioral evidence from QRIS users with legal and cybersecurity perspectives to provide a comprehensive understanding of quishing in Indonesia's digital payment ecosystem.
The Effectiveness of Implementing a Marking Scheme in the Employee Performance Evaluation System at PT Telkom Indonesia (Persero) Tbk Tantri Pebyani; Asri Sundari; Salma Aparatunisa; Eka Septiana; Muhammad Rizkie
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.949

Abstract

Purpose: This study aims to analyze the representation of the marking scheme in the performance measurement system for the Board of Directors of PT Telkom Indonesia (Persero) Tbk based on company documents. Research Method: This study employed a descriptive qualitative approach using documentary analysis and qualitative content analysis. Secondary data were obtained from the 2024 Annual Report of PT Telkom Indonesia (Persero) Tbk, as well as the literature on performance appraisal, marking schemes, Organizational Justice Theory, and Agile Performance Management. The analysis was conducted through data reduction, open coding, categorization, interpretation, and triangulation of sources and theories. Results and Discussion: The research findings indicate that the Board of Directors’ KPIs are documented through five main perspectives, which are broken down into indicators, targets, weightings, and Talent Development. This structure reflects the key characteristics of a marking scheme as a documented evaluation framework. It is conceptually aligned with the principles of procedural justice and some characteristics of Agile Performance Management. However, this study does not evaluate the system’s implementation or user perceptions, as it relies solely on documentary data. Implications: The findings can serve as a reference for designing a performance measurement system based on documented indicators and as a foundation for further research using primary data. Originality: This study proposes using the marking scheme concept as a framework for analyzing the structure of the Board of Directors’ performance measurement system based on corporate documents.