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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Riset Akuntansi Terpadu Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Pengembangan Wiraswasta ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Manajemen Kewirausahaan Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan PINISI Discretion Review Cakrawala Repositori Imwi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Economic Development Analysis Journal Nomico
Suyanto Suyanto
Universitas IPWIJA
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Exploring Blockchain Technology for Transparency and Efficiency in Indonesia's Financial Sector Suyanto Suyanto; INDRI ASTUTI; Duryana Duryana
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/36j2sm39

Abstract

The application of blockchain technology in Indonesia's financial sector offers great potential to improve the transparency, efficiency, and security of the financial system. Blockchain allows for permanent and transparent recording of transactions, thereby reducing the risk of fraud and data manipulation, as well as increasing public trust in the financial system. The technology also has the potential to reduce international transaction costs, speed up payment processes, and reduce reliance on intermediaries, allowing financial services to become more affordable and efficient. However, Indonesia faces various challenges in implementing blockchain, including regulatory clarity that risks creating legal uncertainty, limited digital infrastructure that is evenly distributed across the region, and a lack of skilled human resources in this technology. To overcome these challenges, collaboration between governments, regulators, and the private sector is needed to create policies that support blockchain development, strengthen digital infrastructure, and improve the quality of education and training in the field of blockchain technology. The great potential of blockchain in accelerating the transformation of Indonesia's financial sector towards a more inclusive, efficient, and transparent system will be the main driver of sustainable digital economic growth.
Pertarungan Model Altman, Springate, Zmijewski dan Grover Memprediksi Financial Distress Perusahaan Jasa Mohamad Ismail Chandra; Suyanto Suyanto; Tri Widyastuti; Nurmala Ahmar
Jurnal Indonesia Sosial Teknologi Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4421.343 KB) | DOI: 10.59141/jist.v2i07.195

Abstract

Penelitian ini bertujuan untuk meneliti model prediksi financial distress terbaik diantara 4 model yaitu Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan jasa pada sub sektor investasi dan sekuritas yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan jasa sub sektor sekuritas dan investasi di Bursa Efek Indonesia. Tehnik sampling yang digunakan dalam penelitian ini adalah purposive sampling yaitu salah satu tehnik non random dimana peneliti menentukan pengambilan sample dengan cara menetapkan ciri-ciri khusus yang sesuai dengan tujuan penelitian. Hasil Penelitian menunjukan bahwa terdapat perbedaan hasil prediksi financial distress antara model Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress. Model Grover merupakan model terbaik, kemampuan variabel independen secara bersama-samadalam mempengaruhi variabel dependen juga cukup baik, dari 3 variabel yangdigunakan, semua variabel berpengaruh positif terhadap financial distress. ModelGrover juga yang paling rendah memprediksi perusahaan yang distress baik melaluiuji deskriptif crosstab maupun non parametrik sesuai dengan kondisi real yang adadimana perusahaan jasa studi kasus (sub sektor investasi dan sekuritas) yang terdaftar di Bursa Efek Indonesia yang dijadikan sample penelitian tersebut sampai dengan tahun 2016 tidak ada yang distress dan baru pada tahun 2018 ada 1 (satu) perusahaan yang di suspend.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
Co-Authors ., Soeratno Adi Wiratno, Adi Angga Prasetia Anwar Effendi Artika Wulan Agustin Ashady Hanafie Benny Marciano Benny Marciano Benny Marcino Beti Renitawati Cusyana, Silvi Reni DARMANSYAH . Darminto, Dwi Prastowo Dina Indah Pertiwi Djaddang, Syahril Duryana Duryana Dwi Prastowo D Effendhi, Erfin Eko Budi Satoto Eko Riyanto Emi Rahmawati Ernia Yusnita Erwin Permana Eva Aryanti Fatmi Yumantini Oktikasari H. Suratno, H. Suratno Harimurti Wulandjani Harimurti Wulandjani Hendi Prihanto Hetrina Hetrina Hikmawati, Ningsih Idhi Heru Supriyadi Iis Wahyuni Ika Ramadhani INDRI ASTUTI Indri Astuti Jeni Andriani Jesica Virdayanti Jesica Virdayanti JMV Mulyadi Julia Safitri Kurniawan, Aris Hidayat M. ARDIANSYAH SYAM Maria Gayatri Masno Marjohan Maximus Leonardo Taolin Meza Rahmadini Mohamad Ibnussoim Mohamad Ismail Chandra Najla Fadhilah Zahra Novita Manda Sari Tanjung Novita Manda Sari Tanjung Nurmala Ahmar Nurmala Nurmala Pitoyo, Bayu Seno Prabawa Khusna Manzoni Rachmawati, Diana Widhi Rahayu Eka Prasatya Rezy Reno Bulan Mulyadi Samsul Hadi shinta, Pradisa Sigit Nur Dianto Silverius Y. Soeharso Siti Aminah Slamet Riyanto Sri Lestari Prasilowati Supardi, Herman Suratno Suratno Susianto, Tri Endar Tiolina Evi Tiolina Evi Tri Widyastuti Tri Widyastuti Widarto Rachbini Willyan Bagus Alamsjah Yudi Wahyudin Zaharuddin Zakiyudin, Muhammad Ali Zohrah, Arifahtun