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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JEA17: Jurnal Ekonomi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Accounting and Finance Studies Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) SWARNA Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Enigma in Economics Asian Journal of Management, Entrepreneurship and Social Science
Atma Hayat
Universitas Lambung Mangkurat
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IMPLEMENTASI FRAUD CONTROL PLAN PADA RSUD SULTAN SURIANSYAH BANJARMASIN Rahmi, Rizki Aulia; Hayat, Atma; Hudaya, Muhammad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b5afpj92

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengetahui implementasi dan tantangan Fraud Control Plan pada RSUD Sultan Suriansyah Banjarmasin dalam upaya pencegahan dan pengendalian fraud. Penerapan Fraud Control Plan menjadi langkah penting dalam membangun sistem pengendalian yang efektif untuk mencegah dan mengendalikan fraud di lingkungan rumah sakit. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi terhadap pelaksanaan sepuluh atribut Fraud Control Plan. Penelitian ini terdari 6 informan dari RSUD Sultan Suriansyah Banjarmasin dan 1 informan BPKP Kalimantan Selatan sebagai informan pendukung. Hasil penelitian menunjukkan bahwa implementasi Fraud Control Plan di RSUD Sultan Suriansyah Banjarmasin telah menunjukkan komitmen awal yang positif. Telah diwujudkan melalui beberapa strategi di antaranya seperti penerapan sistem pelaporan, sosialisasi, dan upaya penguatan kembali pengawasan internal. Beberapa tantangan masih ditemukan di antaranya yaitu pelaksanaan atribut-atribut tersebut masih belum merata, belum sepenuhnya terdokumentasi dalam bentuk kebijakan dan SOP, belum terdapat tim anti-fraud yang menangani fraud secara menyeluruh, serta masih terdapat keterbatasan dalam pelatihan teknis terkait fraud.
Early Adopters of Climate-Related Disclosures: Evidence From Indonesia Devina, Patricia; Hudaya, Muhammad; Nor, Wahyudin; Hayat, Atma
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2197

Abstract

The purpose of this study is to analyze environmental performance, environmental costs, and profitability in influencing firm value using greenhouse gas emission disclosure as a moderating variable. Data were collected from energy sector companies listed on the Indonesia Stock Exchange for the period 2016–2020. The results of this study indicate that many companies still have not disclosed their environmental performance management practices. This study provides a new perspective on corporate efforts to protect the environment by considering every aspect and policy, which benefits not only the environment and society in general but also the company itself.
Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Sondakh, Antonius Grivaldi; Hayat, Atma; Sarwani, Sarwani; Safrida, Lili; Hardi, Enny; Amalia, Wia Rizqi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
Co-Authors Ade Adriani Ainun Logitama Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Anwar, Kasyful Arifah Arifah Asrid Juniar Ayu Oktaviani Baharuddin Baharuddin Damanik, Eko Bastian Devina, Patricia Enny Hardi Fauzi Sain Fitri, Eka Hamdani Hana, Nur Handayani, Sri Astuti Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu Hudaya, Muhammad Irawati, Syati kasyful anwar Larosse, Gilang Cempaka Lili Safrida Lilik Setiawan Maharani, Frista Tiara Monica Rahardian Ary Helmina Muhammad Agus Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Norlena Nova Febriani Novika Rosari Novita Weningtyas Respati Putri, Nanda Oetari Triana Rahel, Herlina Kristin Rahma Yuliani Rahman, Muhammad Noviar Rahmi, Rizki Aulia Rasida, Rasida Ratna Juwita Ratna Juwita Ratna Juwita Ratna Juwita* Redawati, Redawati Restu, R. Sanusi Sanusi Sarwani Sarwani, Sarwani Sayudi, Akhmad Sembiring, Malem Pagi Sofina Azkia Sondakh, Antonius Grivaldi Syaiful Hifni Utomo, Wahyu Setio Wahyudin Nor Wia Rizqi Amalia Widitha Puteri Wadana Yuliani, Rahma Yuliani, Rahma Yuliani Zaki Mubarak Zulkarnain, Muhammad Aris