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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomika Dan Bisnis
Lumbangaol, Manatap Berliana
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Economics, Econometrics & Finance Social Sciences

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Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud Br Siringoringo, Magdalena Judika; Hasugian, Christnova; Simanjuntak, Sri Ida Royani; Lumbangaol, Manatap Berliana; Simanjuntak, Markus Doddy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3301

Abstract

Fraud detection remains a major challenge in the auditing field, as fraudulent activities are often concealed and difficult to identify directly. Red flags, or early warning indicators, are commonly used as tools to assist in detecting potential fraud. This study aims to analyze the influence of tenure, education level, experience in detecting fraud, and training in fraud detection on the effectiveness of red flags in identifying fraud. A quantitative approach was employed by distributing questionnaires to 42 auditors from 7 Public Accounting Firms (PAFs) located in Medan City. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that tenure does not have a significant effect on the effectiveness of red flags. However, education level, experience in detecting fraud, and training in fraud detection each have a positive and significant influence on the effectiveness of red flags in uncovering fraudulent activities. These findings suggest that enhancing auditors' competencies—particularly through education, relevant experience, and training—plays a crucial role in optimizing the use of red flags as early detection tools in fraud examination.
Analisis Prosedur Pemberian Kredit Usaha Rakyat (Kur) Bagi Nasabah Pada Pt. Bank Sumut Kcp Sei Sikambing Rejeki Sihombing, Poppi Sry; Manurung, Amran; Lumbangaol, Manatap Berliana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3615

Abstract

Every bank has a series of stages or procedures for granting credit that must be followed, starting from the submission of an application, analysis of customer eligibility, approval, disbursement of funds, to monitoring and collection. However, not all customers understand the established procedures, and this can be an obstacle for the bank. This study aims to analyze the procedures for granting People's Business Credit (KUR) at PT. Bank Sumut KCP Sei Sikambing, covering the stages of application submission, file investigation, credit analysis, decision making, contract signing, realization, and fund distribution. The analysis also highlights the differences in implementation between the types of KUR, namely Super Micro KUR, Micro KUR, and Small KUR. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data is analyzed descriptively to obtain a real picture of the implementation of the KUR granting procedure in the field. The results of the study show that the KUR provision procedure at PT. Bank Sumut KCP Sei Sikambing has been implemented in accordance with applicable regulations, with adjustments to documents and depth of analysis based on the type of KUR. Credit distribution data for the 2022-2024 period shows an increase in the amount of credit distributed from IDR 87,343,404,765 to IDR 137,662,417,902, accompanied by a decrease in the non-performing loan (NPL) ratio from 1.34% to 0.43%. This reflects the effectiveness of the implementation of procedures and the success of the principle of prudence. Overall, it can be said that PT. Bank Sumut KCP Sei Sikambing has implemented KUR lending procedures effectively, in a structured manner, and with the principle of prudence. The procedures that are carried out carefully support more targeted KUR distribution and maintain the quality of the bank's credit.
Co-Authors Amran Manurung, Amran Hasugian, Christnova Rejeki Sihombing, Poppi Sry SIMANJUNTAK, MARKUS DODDY Simanjuntak, Sri Ida Royani