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STRATEGI PENGUNGKAPAN KASUS PHISHING: STUDI KASUS DI INDONESIA Maharlina Darni Purwandari; Andi Urfia Awaliah; Bachrudin K. Una; Hendi Yogi Prabowo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12184

Phishing merupakan salah satu kasus dalam cybercrime yang menyerang korban saat mengakses media social ataupun aplikasi online. Pelaku phishing mampu memanipulasi identitias yang menyebabkan sulit dideteksi oleh korban maupun kepolisian. Penelitian ini bertujuan untuk menganalisis peran Polda Daerah Istimewa Yogyakarta (DIY) dalam mengungkap kasus phishing. Menggunakan metode studi kasus dengan pendekatan kualitatif, data yang dikumpulkan dari informan kemudian dikelompokan, decoding, dan disajikan hasilnya menggunakan bantuan software NVivo 12 plus. Hasil penelitian menemukan tiga tahapan pengungakapan kasus phising: Pertama, korban mengajukan laporan pengaduan ke Sentra Pelayanan Kepolisian Terpadu (SPKT) Polda DIY dan mengkomunikasikan kejadikan dengan Siber Subdit V. Kedua, laporan korban jika memenuhi unsur pidana maka ditingkat penyelidikan dilakukan pencairan bukti. Ketiga, bukti terpenuhi dan dilihpahkan ke tahap penyidikan, maka profil pelaku dianalisis, dilacak, ditangkap, ditahan, digeledah, dilakukan penyitaan dan keseluruhan hasil pemeriksaan dilimpahkan berkasnya ke Jaksa Penuntut Umum untuk penuntutan di pengadilan. Peran Polda DIY dalam mengungkap kasus phishing ini dapat menambah literasi masyarakat untuk lebih berhati-hati ketika berselancar di dunia maya, karena resiko phishing dapat terjadi kapan saja, dimana saja, dan siapa saja berpotensi menjadi korban cybercrime.

Fraud threats: How organization improves the anti-fraud team quality? Fajri, Kharisma Fatmalina; Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art10

This study aims to discover how the Indonesian Local Government Rural Bank improves the quality of the anti-fraud team to prevent and detect fraud based on a mechanism of the anti-fraud strategy issued by Bank Indonesia. A qualitative analysis approach was applied 12 semi-structured interviews with the anti-fraud team and related officers. The content analysis approach supported by NVivo software and has discovered several required competencies and competencies already developed by the organization’s anti-fraud team for fraud prevention and detection. This study provides a detailed discussion of how these competencies are used in the anti-fraud mechanism by identifying the gaps between the required competencies and developed competencies to give recommendations for the organization to enhance the quality of the anti-fraud team in conducting fraud prevention and detection.

Transparency and accountability mechanisms for disaster management funds: A case study Liswanty, Ina; Prabowo, Hendi Yogi
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art2

This research was conducted to analyze the improvement in the transparency and accountability mechanism for the management of drought disaster relief funds in the cultural aspect. This research was conducted in the Yogyakarta Special Region Fast Response Foundation (ACT DIY) which is engaged in the management of disaster aid funds. The research method used was a qualitative method with primary data by interviews, and secondary data in the form of documents obtained through the official website of ACT, social media, and supporting documents directly requested from the source. The data analysis techniques employed were three stages of coding; initial coding, axial coding, and selective coding, and continued by constructing analytical maps, matrix coding queries, and framework matrices. In order to manage, integrate, test, and search for patterns and more detailed relationships, NVivo 11 software was employed for assistance. The results demonstrate that understanding community culture is a complementary value in improving the transparency and accountability of a foundation which can be a new strategy in improving transparency and accountability in similar foundations and especially the Yogyakarta Special Region's ACT. Similar research by extending community culture through different cultural theories can also be an opportunity for future research to improve transparency and accountability in managing disaster relief funds.

Peran KPP pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa (studi kasus pada kantor pelayanan pajak pratama Temanggung) Basuki, Maria Magdalena Putri Permana; Prabowo, Hendi Yogi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan dari penelitian ini adalah untuk melakukan analisis peran dan langkah-langkah yang dilakukan Direktorat Jenderal Pajak dalam melakukan pencegahan kecurangan pemotongan, dan pemungutan pajak atas dana desa dengan pendekatan Fraud Triangle dan Fraud Element Triangle. Penelitian ini menggunakan pendekatan kualitatif dan metode studi kasus pada Kantor Pelayanan Pajak Pratama Temanggung dengan data primer dan sekunder. Data primer didapatkan secara langsung dari observasi dan wawancara dengan informan di lapangan, sedangkan data sekunder berasal dari dokumen, peraturan, maupun data yang telah dipublikasikan sebelumnya kepada pengguna data. Teknik analisis dilakukan dengan cara mengelompokkan data, melakukan coding dan menyajikan visualisasi hasil coding data dengan bantuan Software NVivo 12 plus. Hasil penelitian menemukan bahwa peran KPP Pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa adalah edukasi pajak, permintaan data ke Dispermades, Rekonsiliasi Pajak dan Surat Himbauan.

Peran KPP Pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak Dana Desa (Studi kasus pada Kantor Pelayanan Pajak Pratama Temangung) Maria Magdalena Putri Permana Basuki; Hendi Yogi Prabowo
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan dari penelitian ini adalah untuk melakukan analisis peran dan langkah-langkah yang dilakukan Direktorat Jenderal Pajak dalam melakukan pencegahan kecurangan pemotongan, dan pemungutan pajak atas dana desa dengan pendekatan Fraud Triangle dan Fraud Element Triangle. Penelitian ini menggunakan pendekatan kualitatif dan metode studi kasus pada Kantor Pelayanan Pajak Pratama Temanggung dengan data primer dan sekunder. Data primer didapatkan secara langsung dari observasi dan wawancara dengan informan di lapangan, sedangkan data sekunder berasal dari dokumen, peraturan, maupun data yang telah dipublikasikan sebelumnya kepada pengguna data. Teknik analisis dilakukan dengan cara mengelompokkan data, melakukan coding dan menyajikan visualisasi hasil coding data dengan bantuan Software NVivo 12 plus. Hasil penelitian menemukan bahwa peran KPP Pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa adalah edukasi pajak, permintaan data ke Dispermades, Rekonsiliasi Pajak dan Surat Himbauan.

Pelatihan Bisnis Merangkai Buket Bunga Sebagai Upaya Untuk Meningkatkan Pendapatan dan Kesejahteraan Rumah Tangga Meidawati, Neni; Setyono, Primanita; Nustini, Yuni; Hudayati, Ataina; Laksmi, Ayu Chairina; Rahayu, Isti; Marfuah; Cahyawati, Noor Endah; Yendrawati, Reni; Prabowo, Hendi Yogi
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art2

Every house has a yard that can be used to cultivate plants, especially flower plants. A variety of flower plants can live in Indonesia. Flower plants can be used as a source of income. Flower plants can be sold directly, used for family celebrations, wedding anniversaries, graduations and so on. The aim of the community service is to increase the role of housewives in order to increase their awareness toward natural resources around them, especially flowers which are very easy to cultivate. The method used is training given to the members of Pemberdayaan dan Kesejahteraan Keluarga (PKK), and inviting professional trainers in making flower bouquets. Hopefully the training through the community service program can provide skills for PKK members to improve the family economy through the use of flower cultivation.

Implementing Fraud Prevention and Detection Strategies in Indonesia’s National Health Insurance: A Case Study at BPJS Kesehatan Yogyakarta Hana, Maitsa Zharfa; Prabowo, Hendi Yogi
At-Taradhi Jurnal Studi Ekonomi Vol 16 No 1 (2025): At-Taradhi: Jurnal Studi Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v16i1.16732

Fraud in public health insurance systems poses an escalating threat to fiscal sustainability, service quality, and public trust. In Indonesia, the National Health Insurance Program (JKN) managed by BPJS Kesehatan operates within a decentralized healthcare system, exposing it to complex fraud risks, particularly in claim processing. This study examines how the BPJS Kesehatan Yogyakarta City Branch implements fraud prevention and detection strategies in accordance with Ministry of Health Regulation No. 16 of 2019 and BPJS Regulation No. 67 of 2021. Adopting a qualitative case study approach, analysis was conducted using NVivo 12 based on in-depth interviews with four key informants. Findings reveal that while fraud control mechanisms are formally established and aligned with national policy, key operational gaps persist, most notably, the inconsistent use of fingerprint-based biometric verification at primary care facilities (FKTP) and the absence of a local Internal Supervision Unit (SPI), which hampers timely oversight. Moreover, identified fraud risks such as claim manipulation, upcoding, and claim fragmentation illustrate the ongoing challenges in translating national anti-fraud regulations into effective local practice. These insights highlight the need for stronger cross-sector coordination and localized audit capacity to enhance fraud governance at the branch level. By offering localized insights into the practical application of national policies, this study contributes new perspectives to the literature on health insurance fraud prevention and provides practical implications for improving accountability in Indonesia’s universal healthcare system. Kecurangan dalam sistem asuransi kesehatan publik merupakan ancaman yang semakin meningkat terhadap keberlanjutan fiskal, kualitas layanan, dan kepercayaan publik. Di Indonesia, Program Jaminan Kesehatan Nasional (JKN) yang dikelola oleh BPJS Kesehatan beroperasi dalam sistem layanan kesehatan yang terdesentralisasi, sehingga menghadapi risiko kecurangan yang kompleks, khususnya dalam proses klaim. Penelitian ini mengkaji bagaimana BPJS Kesehatan Cabang Kota Yogyakarta mengimplementasikan strategi pencegahan dan pendeteksian fraud sesuai dengan Peraturan Menteri Kesehatan No. 16 Tahun 2019 dan Peraturan BPJS No. 67 Tahun 2021. Dengan menggunakan pendekatan studi kasus kualitatif, analisis dilakukan melalui perangkat lunak NVivo 12 berdasarkan wawancara mendalam dengan empat informan kunci. Temuan menunjukkan bahwa meskipun mekanisme pengendalian fraud telah dibentuk secara formal dan selaras dengan kebijakan nasional, masih terdapat celah operasional yang signifikan, khususnya belum konsistennya penggunaan verifikasi biometrik berbasis sidik jari di fasilitas kesehatan tingkat pertama (FKTP) serta belum adanya Satuan Pengawas Internal (SPI) di tingkat cabang yang menghambat pengawasan secara tepat waktu. Selain itu, risiko kecurangan yang diidentifikasi seperti manipulasi klaim, upcoding, dan fragmentasi klaim mencerminkan tantangan yang terus berlangsung dalam menerjemahkan regulasi nasional anti-fraud ke dalam praktik lokal yang efektif. Temuan ini menegaskan pentingnya penguatan koordinasi lintas sektor dan kapasitas audit lokal untuk meningkatkan tata kelola pencegahan fraud di tingkat cabang. Dengan memberikan wawasan kontekstual tentang penerapan kebijakan nasional di tingkat operasional, penelitian ini menawarkan perspektif baru dalam literatur pencegahan fraud asuransi kesehatan dan memberikan implikasi praktis bagi peningkatan akuntabilitas dalam sistem jaminan kesehatan nasional di Indonesia.

Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review Susi Astuti; Arief Rahman; Hendi Yogi Prabowo
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3213

The growing global attention to Environmental, Social, and Governance (ESG) practices has prompted Islamic financial institutions to strengthen governance systems and oversight mechanisms oriented toward sustainability. Within the context of Islamic finance, ESG principles exhibit normative alignment with Shariah values, particularly the objectives of maqasid al-shariah, which emphasize justice, public interest (maslahah), and accountability. Nevertheless, studies that comprehensively integrate the roles of Shariah Audit and Shariah Governance in supporting ESG compliance have largely evolved in parallel and have not yet been systematically synthesized in the literature.This study aims to synthesize the contributions of Shariah audit and Shariah governance in promoting ESG compliance within Islamic financial institutions, while also identifying existing conceptual, methodological, and implementation gaps. A systematic literature review was employed, guided by the PRISMA framework, covering 162 articles retrieved from the Scopus database. The selected studies were analyzed using thematic synthesis combined with bibliometric mapping to identify dominant themes, conceptual patterns, and trajectories of research development.The findings indicate that Shariah governance serves as a primary foundation for strengthening ESG compliance, particularly through oversight mechanisms, transparency, and accountability that exert a significant influence on the social and governance dimensions. Meanwhile, Shariah audit especially risk-based internal audit and integrated audit models—contributes to enhancing credibility and assurance functions. However, its role in the ESG context remains relatively limited and faces challenges related to auditor competencies and the lack of standardization. The conceptual integration of maqasid al-shariah and ESG principles is also viewed as a promising ethical governance paradigm, yet it has not been fully translated into applicable operational frameworks.Overall, this study underscores the strategic role of Shariah audit and Shariah governance in advancing ESG compliance within Islamic financial institutions, while revealing regulatory, methodological, and implementation gaps that warrant further attention. The findings highlight the importance of developing more standardized frameworks, strengthening human capital capacity, and expanding empirical validation to optimize the effectiveness of Shariah audit and align Islamic financial practices with global sustainability standards

Quality Improvement Efforts of DGTâ€™s Internal Compliance Unit (Study at Yogyakarta Small Tax Office) Anika Mailina; Bachrudin K. Una; Hendi Yogi Prabowo
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp92-106

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.

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