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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Financial, Accounting, and Management Enrichment : Journal of Management IJECS: Indonesian Journal of Empowerment and Community Services Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Governance, Taxation, and Auditing PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Kreativasi: Journal of Community Empowerment
Bayunitri, Bunga Indah
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The influence of whistleblowing system toward fraud prevention Maulida, Windy Yulian; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.177

Abstract

Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention
The influence of internal audit and internal control toward fraud prevention Madolidi Handoyo, Bregitta Roemkenya; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.181

Abstract

Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung. Research methodology: This study used the verification method, the sampling technique used in this study was a combination of non-probability with a saturated sampling technique. The sample in this study were employees at PT Pos Indonesia (Persero) Bandung City, amounting to 91 people. The Program used in analyzing data was Statistical Package for Social Sciences (SPSS) Ver25.00. Results: The results showed that internal audit and internal control influence the prevention of fraud in PT Pos Indonesia (Persero) Bandung. In addition, the magnitude of the influence of internal audit and control in contributing to the prevention of fraud by 68.8%. Limitations: The study was only conducted at PT Pos Indonesia (Persero), Bandung City. Contribution: This research is expected to be able to provide input for PT Pos Indonesia (Persero) Bandung City which is aimed at improving improvements in minimizing and preventing fraud, and can be used as additional information for related parties.
Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73 Kloko, Deta Merilyn Elintra; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.187

Abstract

Purpose: This research aimed to find out a comparative analysis of the financial performance of companies that has and has not applied the PSAK 73 or IFRS 16 of Lease. Research Methodology: The research used was quantitative descriptive method. The Financial performance analysis performed used a liability, solvency, activity, and profitability ratio. Results: From the research, it is known that by applying the PSAK 73 on lease in companies has an impact on the financial performance especially on the liability ratio and profitability ratio. Limitations: The narrowing of the study scope was only to industrial telecommunications due to the inability to collect all data from each type of business. In addition, the application of PSAK 73 in Indonesia was unforced to be implemented in companies in 2019 but in 2020. However, this regulation was possible to apply earlier in 2019 in only corporations meeting requirements. This was aimed at limiting the generalization of the study. Contribution: The result of this study is expected to be useful with regard to the application of PSAK 73 or IFRS 16 of Lease on financial performance in companies. Keywords: PSAK 73, IFRS 16, Lease, Financial performance
Co-Authors Agustin, Ewith Dade Ayu, Banowaty Azhari, Farida Brata, Ignatius Oki Dewa Dewa Brata, Ignatius Oki Dewabrata, Ignatius Oki Eriana Kartadjumena Erly Sherlita Heru, Yogo Kloko, Deta Merilyn Elintra Laksono T. Y., H. R. Roosaleh Laksono, Roosaleh Laksono, T.Y., R. Roosaleh Lestari, Irene Sukma Madolidi Handoyo, Bregitta Roemkenya Maulida, Windy Yulian Mushthafa, Faza Syamil Remon Gunanta Sarumpaet, Tetty Lasniroha Sendi Gusnandar Arnan SUMADI, Alifiani Sunke Yogo Heru Prayitno