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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Methosika: Jurnal Akuntansi dan Keuangan Methodist Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Transportation Other

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Enhances Security on Fraud in the Auditors of BPKP Province North Sumatra Rahima Br. Purba; Faisal Adrian Nasution
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2542

Abstract

This study aims to test and analyze the factors that influence the ability of auditors to detect fraud at Financial and Development Supervisory Agency (BPKP) auditors in provinces North Sumatra. This type of research is a causal associative population and a sample of 34 Auditor Functional Officials in the Regional Government Accountability Sector (APD) in the BPKP Representative Office of North Sumatra Province. The data collection technique in this study was a questionnaire. A method of data analysis using data analysis tests, classical assumptions, and hypotheses. The results showed that Competence and Professional Ethics have a positive and significant effect on the ability to detect fraud, while Independence and Professional Skepticism do not affect the ability to detect fraud at the BPKP Representative Office of North Sumatra Province. Independence, Competence, Professional Ethics, and Professional Skepticism have a simultaneous effect on the ability to detect fraud at the Finance and Development Supervisory Agency (BPKP) Representative Office of North Sumatra Province
The Role of an Accountant in Detecting Corruption Haryono Umar; Rahima Br Purba; Siti Safaria; Welda Mudiar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6555

Abstract

The increasing corruption has made Indonesia one of the countries in the red category (corrupt) globally. Corruption is an act to enrich oneself, other people, or corporations by violating the law or abusing authority the focus of this research is on the causes of fraud star corruption. The characteristics of corruption in Indonesia are very complex, abuse of power or authority, and not carried out with trust. Involving various elements from the government/private sector is the cause of fraud star corruption, this occurs in State/Regional Owned Enterprises (BUMN/D) and public officials from the center to the regions. This study discusses one of the contributions in fighting corruption in Indonesia, using a corruption detection model. To be free from the corruption epidemic in Indonesia, the introduction of the HU model consists of the variables lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and capability (capability) to give hope and get answers. The HU model proves that even the amount of pressure, the number of opportunities, the ease of justification, as well as a high position and authority will not encourage corruption if there is strong integrity. The result shows that the loss of integrity is the most dominant cause of people committing corruption. This study is also able to categorize agencies that are indicated as being corrupt (red), between indicated and not indicated (grey), and not indicated (green).
Analysis of Stock Prices and Profitability Level in the Before and After the Covid-19 Pandemic (Case Study PT. Garuda Indonesia) Purba, Rahima Br; Nasution, Herlina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3098

Abstract

This study aims to determine and analyze whether there are significant differences in stock prices and profitability levels before and after the announcement of the Covid-19 Pandemic case in Indonesia at PT. Garuda Indonesia, Tbk. the first to third quarters of 2019 and 2020. The type of data used is quantitative data in the form of daily closing prices (closing prices) and profitability ratios measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) for the first to the third quarter of 2019 and 2020, the data source is secondary data obtained from the Indonesia Stock Exchange (IDX) and the official website of PT. Garuda Indonesia, Tbk. namely www.garuda-indonesia.com. The analytical tool used to prove the hypothesis in this study is the paired sample t-test, which was previously tested for normality using SPSS.16. The results of this study indicate that there is no significant difference in stock prices and profitability levels as measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) between before and after the announcement of the Covid-19 pandemic.
HU-Model Effectiveness in Corruption Detection Umar, Haryono; Safaria, Siti; Mudiar, Welda; Purba, Rahima Br; Harsono, Harsono; Karyaningsih, Karyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3102

Abstract

This study aims to test the effectiveness of the HU-Model used in corruption detection efforts. The increasing number of corruption cases shows that the tools to detect corruption are not yet available. With the mode of corruption that is increasingly developing and complex, the existence of a corruption detection tool is a must. The focus of this research is on the causes of fraud star corruption which shows that the cause is due to abuse of power or the authority being exercised is not by the mandate. The characteristics of corruption in Indonesia are very complex, involving various elements from the government / private sector, State / Regional Owned Enterprises (BUMN / D) as well as public officials from the center to the regions. This article discusses the corruption detection model as one of the contributions to fight corruption in Indonesia. As one of the efforts to make Indonesia free from corruption outbreaks, the HU model consists of the variable lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and the ability (capability) to provide hope and answers. The HU-Model proves that despite the amount of pressure, the number of opportunities, the ease of justification, and the high position and authority will not encourage acts of corruption if there is still strong integrity. The results show that the indications of corruption are divided into three clusters, namely those with indications of corruption (red), gray (gray), and no indications of corruption (green).
Co-Authors , Oktarini Khamilah Siregar Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M. Irsan Nasution Maisyarah, Renny Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Rifandy Perwanto Nur Aziza Nurlinda PANGGABEAN , Fitri Yani Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramdhani, Windy Ricky Ricky Rimba Simanjuntak Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni