Articles
<![CDATA[Application of Supply Chain Finance in Indonesian Banking Sector for Anti-Money Laundering ]]>
<![CDATA[Sjukri Karim, Atqkan]]>;
<![CDATA[Mohamed, Nafsiah]]>;
<![CDATA[Azmi Niaz Ahamd, Muhammad]]>;
<![CDATA[Prabowo, Hendi Yogi]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[ExcelingTech ]]>
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DOI: 10.59160/ijscm.v9i5.5611
<![CDATA[Abstract- One good way to adopt a fresh perspective is by looking at how leading consumer business (CB) organizations efficiently move goods through their supply chains. Money laundering is the process by which large amount of illegally obtained money from drug trafficking, terrorist activity or other serious crimes, is given the appearance of having originated from the legitimate source. Money laundering is a risk faced by all banks because money laundering often use banking sector facilities to move, exchange or disguise illegal funds. This study aims to identify the effect of finacail supply chain on money laundering intention in the Indonesian banking sector. The design of this study used combination of quantitative and qualitative methods. Quantitative methods are carried out by surveys and in-depth interviews on qualitative methods. The results of this study indicate that financial supply chain system have a positive effect on money laundering intentions.]]>
<![CDATA[Describing the Undescribed (The Odd Revenue Sharing of PSAK No. 59) ]]>
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[The establishment of Indonesian Islamic Banking Accounting Standard in 2002 has indeed solved some accounting – related problems, nevertheless, many others are raising along with the socialization of such a standard. The major current accounting problems are usually related to the lack of understanding toward the “never seen before” theory of accounting. This article discusses one of the most controversial issues related to PSAK (Pernyataan Standar Akuntansi Keuangan/Statements of Financial Accounting Standards) No. 59 named “revenue sharing”. The main purpose of this article is to reveal what was once unrevealed in PSAK No. 59’s paragraphs of revenue sharing standard. This purpose is important in nature considering the reality that PSAK No. 59 is much too general to be directly implemented in real banking practice. This article analyzes revenue sharing by referring to some previously recognized theories of accounting including AAOIFI’s. The other and most important mean to analyze the hidden meaning of PSAK No. 59’s paragraphs in this article is PAPSI (Pedoman Akuntansi Perbankan Syariah Indonesia), the technical interpretation of PSAK No. 59. As the analysis goes through two directions; business and accounting, this article is strengthening the thought that accounting is never an exact science, because it is by nature that accounting is socially constructed. Keywords: Islamic Bank, PSAK No. 59, AAOIFI, PAPSI, return sharing, revenue sharing, profit sharing]]>
<![CDATA[Beyond The Limit of A Theory Indonesian Case of Islamic Banking Accounting Standards ]]>
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Indonesian Islamic banking is not just another banking maneuver from Bank Indonesia (BI) to grasp more customers than before, but it is a never ending source of innovations in economics thoughts in which accounting is undeniable part. Not before the establishment of PSAK No. 59 did Indonesian banking scholars and practitioners realize that currently adopted conventional accounting standards might have been enough for conventional banks, but they would never be enough for Islamic banks. Some flaws are too real to ignore in the conventional accounting theory that could cause improper information presentation in Islamic bank. Of ways to fix things that was done wrong previously, the best is to walk beyond the conventional accounting theory and find what accounting really is for an Islamic bank as it possesses some unique characteristics a con¬ventional bank does not. ]]>
<![CDATA[Analisis peran Polda D.I. Yogyakarta dalam pengungkapan kasus penipuan jual beli online ]]>
<![CDATA[Andi Urfia Awaliah]]>;
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 3, 2021 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Ditreskrimsus bagian Subdit V/Siber Polda DIY menangani kasus media digital seperti kasus penipuan jual beli online khususnya di Yogyakarta banyak laporan pengaduan korban ke Polda DIY. Di tahun 2019 ada beberapa kasus penipuan jual beli online masih dalam proses penanganan/belum diselesaikan oleh Polda DIY karena terjadi banyak kendala, maka penelitian ini dilakukan untuk menganalisis peran Polda Daerah Istimewa Yogyakarta dalam pengungkapan kasus penipuan jual beli online. Dengan menggunakan agency theory dan the crime triangle. Metode yang digunakan yaitu metode kualitatif dengan jenis data primer dan data sekunder dimana data primer dalam penelitian ini adalah data yang diperoleh dari survey lapangan yang menggunakan semua metode pengumpulan data original berupa pedoman wawancara yang telah dipersiapkan sedangkan data sekunder adalah data yang dikumpulkan oleh lembaga pengumpulan data dan dipublikasikan kepada masyarakat pengguna data. Teknik analisis data penelitian yang digunakan untuk mengelola, mengintegrasikan, menguji, mencari pola dan hubungan yang lebih rinci dengan bantuan dari software NVivo 11.]]>
<![CDATA[Analisis tren penelitian kualitatif korupsi di bidang ekonomi menggunakan content analisis nvivo ]]>
<![CDATA[Muh. Andri Syafaat Hamsari]]>;
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 3, 2021 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Rencana penelitian yang akan dilakukan pada penelitian ini untuk menganalisis tren penelitian kualitatif tentang korupsi di jurnal bidang ekonomi di data base Sinta pada tahun 2010-2019. Kegiatan ini dimaksudkan melihat gambaran umum korupsi di Indonesia serta untuk mengevaluasi hasil-hasil riset penelitian korupsi di Indoneisa melalui karya tulis yang dihasilkan dan dimuat di jurnal pada data base sinta. Permasalahan umum dalam penelitian ini yaitu hasil dari artikel yang ditulis para peniliti sangat menarik dan beragam untuk di teliti kembali dikarenakan perbedeaan prespektif ataupun asumsi yang di landasi oleh sudut pandang yang memiliki kecenderungan secara objektif, sistematis, dan generalis. Metode penelitian yang digunakan yaitu metode kualitatif dengan jenis data sekunder. Teknik analisis data penelitian yang digunakan untuk mengelola, mengintegrasikan,mencari pola dan hubungan yang lebih rinci seperi menggunakan Query, Framework matrices, Cluster analysis, Chart dengan bantuan dari software NVivo 11.]]>
<![CDATA[Sarasehan Sebagai Sarana untuk Pencegahan Korupsi di Kapanewon Sleman Yogyakarta ]]>
<![CDATA[Sigit Handoyo]]>;
<![CDATA[Hendi Yogi Prabowo]]>;
<![CDATA[Ahada Nur Fauziya]]>;
<![CDATA[Aditya Pandu Wicaksono]]>;
<![CDATA[Ari Santoso]]>;
<![CDATA[Wirawan Hardinto]]>;
<![CDATA[Kinanthi Putri Ardiami]]>;
<![CDATA[Reny Lia Riantika]]>
<![CDATA[ Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/RLA.Vol1.iss1.art2
<![CDATA[Korupsi merupakan penyakit masyarakat yang sudah menjadi kultur secara turun temurun di Indonesia yang sangat sulit untuk diberantas. Korupsi ini terbagi menjadi 4 bentuk yaitu konflik kepentingan, suap, hadiah illegal dan pemerasan. Pemberantasan korupsi tidak cukup hanya dengan penegakan hukum tipikor saja tetapi penting bagi rakayat Indonesia memahami seperti apa sebenarnya korupsi itu dan bahaya apa di balik korupsi. Dalam pengabdian masyakat di Kapanewon Sleman yang dilaksanakan pada tanggal 28 Juni 2021 diberikan penyuluhan tentang korupsi yang dikemas dalam bentuk sarasehan. Dari hasil sarasehan tersebut dapat diketahui bahwa pendapat aparat tentang korupsi yang terkait dengan pengeloaan dana desa cukup beragam. Ada yang menerima dengan baik, namun ada juga yang belum bisa menerima dengan baik karena beranggapan bahwa pengelolaan dana desa tidak begitu banyak dan sudah diawasi dengan baik. Namun pada prinsipnya yang ditekankan dalam sarasehan ini adalah para aparat dapat memahami potensi-potensi perilaku korupsi dan hukum-hukum mengenai korupsi.]]>
<![CDATA[Fintech lending fraud prevention strategy: A case study ]]>
<![CDATA[Bachrudin K Una]]>;
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Journal of Contemporary Accounting Volume 4 Issue 1, 2022 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol4.iss1.art4
<![CDATA[This study aims to determine the strategy of the Financial Services Authority (OJK) to prevent people from being trapped in fintech lending fraud. This qualitative research used case study method by employing semi-structured in-depth interview as the technique to collect data from five respondents. The research data were processed with the help of Computer Assisted Qualitative Data Analysis Software (CAQDAS), namely the NVivo 11 software application. The results show that there are three main strategies used by OJK Special Region of Yogyakarta, Indonesia to prevent the public from being scammed by fintech lending: First, massive implementation of financial literacy education in a comprehensive manner to improve public financial literacy; second, use of the Consumer Protection Portal Application (APPK) as a digital complaint service for the public and consumers to report the Financial Services Business Actors (PUJK) who are suspected of committing fintech lending fraud; third, maximizing the role of Regional Investment Alert Task Force (SWID) in publishing a list of legal and illegal financial services, including fintech lending.]]>
<![CDATA[Analisa pola sosialisasi pencegahan modus social engineering melalui media website dan twitter ]]>
<![CDATA[Rahmadani Ningtyas Sekar Putri]]>;
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 5, 2023 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/ncaf.vol5.art20
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi pola sosialisasi pencegahan social engineering melalui media website dan twitter enam bank besar di Indonesia. Penelitian kualitatif ini menggunakan metode archival research dan menggunakan data documentary secondary yaitu menggunakan media website dan twitter milik bank. Data penelitian diolah menggunakan Software NVivo 12. Hasil penelitian menunjukkan bahwa sosialisasi pencegahan social engineering yang diberikan oleh enam bank di Indonesia melalui media website dan twitter memuat informasi mengenai ciri-ciri social engineering, sarana layanan kontak bank, serta memberikan langkah-langkah pencegahan. Sosialisasi yang diberikan melalui media website lebih informatif, sedangkan sosialisasi melalui twitter memberikan informasi yang singkat, karena ada batasan karakter pada postingan twitter. Optimalisasi sosialisasi melalui website dan twitter dapat dilakukan dengan cara membuat konten yang memuat informasi secara lengkap dan terkini mengenai ciri-ciri penipuan, sarana layanan kontak, dan langkah-langkah pencegahan yang dapat divisualisasikan dalam bentuk video atau gambar poster yang di desain dengan menarik.]]>
<![CDATA[Quality Improvement Efforts of DGT’s Internal Compliance Unit (Study at Yogyakarta Small Tax Office) ]]>
<![CDATA[Anika Mailina]]>;
<![CDATA[Bachrudin K. Una]]>;
<![CDATA[Hendi Yogi Prabowo]]>
<![CDATA[ EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19, No 1 (2024): March ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Ponorogo ]]>
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DOI: 10.24269/ekuilibrium.v19i1.2024.pp92-106
<![CDATA[The Internal Control System is implemented in the organization as a prevention of fraud risk. The Directorate General of Taxes (DGT) already has an Internal Compliance Unit (hereinafter referred to as UKI) as the vanguard in internal control efforts. However, there are still cases of fraud and Hand-Arrest Operations at the DGT that have questioned the quality of UKI. This study aims to find the constraints experienced by UKI in carrying out internal control monitoring tasks as well as efforts that can be made to improve the quality of UKI. This research method is qualitative with a case study at the Yogyakarta Small Tax Office (STO). The types of data used are primary data and secondary data. Primary data is obtained directly from observations and interviews with informants in the field, while secondary data comes from documents, regulations, and data previously published to data users. The analysis technique was carried out by grouping data, coding, and then presenting a visualization of the results using NVivo 12 plus software. The results of the study found that the ways to improve the quality of UKI at STO are adhering to the Annual Monitoring Plan (RPT) guidelines, increasing the knowledge and soft skills of UKI staff, increasing the use of technology, segregating UKI duties and responsibilities.]]>
<![CDATA[Analisis Mekanisme Pengungkapan Kasus Penipuan Investasi Di Masyarakat Pada Masa Pandemi Covid 19 (Studi Kasus Polda Daerah Istimewa Yogyakarta) ]]>
<![CDATA[Ulfaturrahmi Ulfaturrahmi]]>;
<![CDATA[Hendi Yogi Prabowo]]>;
<![CDATA[Umi Wahidah]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i2.7186
<![CDATA[This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing investment fraud cases and provide recommendations for improvements that can be made by the Regional Police. Yogyakarta Special. This research was conducted to analyze the role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud during the Covid 19 pandemic by using the crime triangle. This study used a qualitative approach using primary and secondary data from the Special Region of Yogyakarta Regional Police, while collecting data by means of documentation and in-depth interviews. The results of the study show that the cause of investment fraud is due to the low financial literacy of the community so that people are easily persuaded by the large benefits offered. The role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud in the community during the Covid-19 pandemic was carried out through the stages of complaint, investigation and investigation. Keywords : The role of Polda, Disclosure, Investment, Covid 19]]>
