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Journal : sebatik

Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia Putra, Adirama Chrisna; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2599

Abstract

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.
The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable Rejeki, Ires Azri; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2662

Abstract

This study aims to determine the effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable. This study is based on the Sales Growth Ratio, with the indicator being the Net Sales Growth Ratio, Leverage with the indicator being the Debt-to-Equity Ratio (DER), Profitability with the indicator being Return on Equity (ROE), and Tax Avoidance with the indicator being the Effective Tax Rate (ETR). The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the retail sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. The sampling technique used purposive sampling, with a sample size of 15 companies and 60 observations. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data. An intervening test was also conducted to determine the role of tax avoidance in strengthening or weakening the relationship between sales growth, leverage, and profitability on company value. All data processing was performed using EViews software. The results of the study indicate that Sales Growth, leverage, and profitability as independent variables, as well as Tax Avoidance as an intervening variable, do not have a significant effect on company value. Furthermore, Sales Growth, leverage, and profitability with Tax Avoidance as an intervening variable also do not have a significant effect on company value.
Analysis of the Utilization of the Samagov Application Using the System Usability Scale (SUS) Method at the Samarinda City Department of Communication and Information Hidayat, Jekri; Fahmi, Muhammad; Madani, Muhammad Nur
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2664

Abstract

The Government of Samarinda City has undertaken digital transformation efforts and launched the Samagov application as part of the Samarinda Smart City initiative, where the success of its implementation largely depends on users’ perceptions of its Usability. If the application is difficult to operate, public engagement will be hindered, resulting in suboptimal utilization. Therefore, measuring Usability is essential to understand whether Samagov meets users’ expectations and needs. This study employs a quantitative approach using surveys and the System Usability Scale (SUS) questionnaire to evaluate the Usability level of the Samagov application. The SUS method, developed by John Brooke in 1986, consists of a ten-item questionnaire designed to assess users’ perceptions of system ease of use. Data were collected by distributing an online questionnaire via Google Form to 40 respondents, consisting of internal staff of Diskominfo and external users who had accessed Samagov services. The calculation process involved subtracting 1 from odd-numbered items, subtracting 5 from even-numbered items, summing all scores, and then multiplying the total by 2.5. The average SUS score obtained from 40 respondents for the Samagov application was 62.56. Based on SUS interpretation scales, a score of 51.7–62.6 falls into grade D with the adjective rating “OK” at the 15–59th percentile. An “OK” score indicates that the application has relatively low Usability and requires improvements in user comfort and ease of use. The interpretation also suggests that while the application is fairly good, it has not yet reached the expected Usability standards for Samagov users. This study concludes that the Usability of the Samagov application, as measured by the SUS method, is rated as “Good” but highlights the need for further improvements in user comfort and ease of use. The SUS method has proven effective in assessing application Usability, providing valuable feedback for developers to enhance Samagov’s functionality and ensure it meets user need.
Analysis of Web-Based Library Information System Design for State Senior High School 13 Samarinda Widiarti, Sylvania Ayu; Fahmi, Muhammad; Pahrudin, Pajar
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2672

Abstract

The school library has an important role in supporting the teaching and learning process in schools, one of which is the library at SMA Negeri 13 Samarinda. The library has a collection of books totaling hundreds of titles. The book collection is grouped into several categories such as general subject books, religious books, newspapers, comics, fairy tales, and story books, and many other books. With many different types of book groups, the library at SMA Negeri 13 Samarinda still uses a conventional system where the library admin uses archives or notebooks placed in cupboards such as book borrowing and book return archives, this often makes books that will be borrowed by students difficult to find. The goal is to be able to improve library services at SMA Negeri 13 Samarinda. The conclusion is that the Library Application at SMA Negeri 13 Samarinda was successfully created using Visual Basic 6.0. With this system, it will facilitate the presentation of reports related to the processing of library book data at SMA Negeri 13 Samarinda.
Co-Authors ., Hartutik Tutik ., Syaifuddin Abd. Rouf, Abd. Abdillah, Ari Abdul Aziz, Faqih Abdul Muhid, Abdul Abidin, Syahrul Achmad Muhibin Zuhri Achmad Syarifudin, Achmad Adi Mansah Afiqah, Nisa Ahmad Fajri Ahmad Fajri Ahmad Yusam Thobroni, Ahmad Yusam Akbariansyah Akbariansyah Aldi Khusmufa Nur Iman alexander Alfarisy, Andi Muh. Nur Alfarizi, Muhammad Salman Alfiah Hayati Ali Amin, Irsyad Ali Mas'ud Ali Mas’ud Alifi, Achmad Amaliyah, Intan Nur Fauziyah Anita Rejeki Aprilia, Lulu Eka Aqimnad Dinana, Retno Arafat, Yasir Arif Rohman Hakim Aryana, Mahesh Khusianand Asada Tjondro, Aldric Randy Asterina, Fenty Aswat, Ibnu Azhari Akmal Tarigan Bijaksana Prabawa Cahya, Angela Restu Celine, Devi Rofidah Chovifah, Anisatul damanhuri , Damanhuri Damayanti, Fera Dana Kusuma, Suteja Wira Danil, Harling Demircan, Turan Dessy Wardiah, Dessy Dewi Sholehah, Sukma Dewi, Firli RP. Dhuha, Moch. Chafid Diana Hasan Dicky Hariyanto, Dicky Dinda Annisa Putri Arliantha Djazilan, M. Sukron Djazilan, Sukron Edi Harapan Efendi, Adhan Ela, Nur Ermawan, Bintang Tegar Satya Erna Daniati Espa, Vitryan Eva Yuli Nirvana Evodila Evodila Evodila, Evodila Facrul Rozi Fadilah, Neti Rosiana Fadillah, Ridhy Awal Fahmi Anwar Tanjung Fahrozi, Ridwan Faiqoh, Kholisotul Faizin, Moh. Fajri , Ahmad Fakhrur Rozi, Fakhrur Fanani, Miftakhul Farid. AR, M. Fadly Miftah Farihatul Ismaniyah Fathur Rohman, Fathur Fatmawati, Fatmawati Fauzan, Naufal Finetri, Mahdaro Firdausiyah, Nuri Junanul Fitri Handayani Fitriyah, Latifatul Fuadiyah, Fina Qotrunnada Gumulya Sonny Marcel Kusuma Habiby, M. Nuril Anwar Hamidalloh, Ahmad Sayyidiman Hamzani, Umianty Hamzani, Umiaty Hanik Yuni Alfiyah Hanik Yuni Alfiyah, Hanik Yuni Hannase, Mulawarman Harahap, Novita Sari Harahap, Riva Ubar Harahap, Tinur Rahmawati Hartati, Sawitri Yuli Hasanah, Ummi Hasibuan, Edi Saputra Helisa Noviarty Helmi, Syarif M Helmi, Syarif Muhammad Hera Oktadiana Hermansyah Hermansyah Hery Setyo Nugroho Hidayat, Jekri Hidayat, Rifki Maulana Hijriah, Amanah Hilyatul Auliya Husniyatus Salamah Zainiyati Idris, Muhammad F. Iksan Ilun Mualifah, Ilun Ilun Muallifah Imam Syafii, Imam Imam Syafi’i Irrandy Andhana Nuriza Isfandayani M.Si. Iskandar Muda Istianto, Puspo Vandy Izza, Maulana Nurul Izzah, Himmatul Jamil, Arniza KM. Janisriwati, Sylvia Jazil, Saiful John Alexandro Taruk Bua Kadafi, Abdul Rahman Kadarisman Kadarisman Kahfi, Mas'ady Ashabul Kesuma, Sambas Ade Khairani, Neneng Khan, Faisal Iqbal Ahmad Khoerudin, Muhammad Khoirun Nisa’ir Rofi’ah Khristina Yunita Kiagus M Dimas Cattur Raihan Komeyni Rusba Kurnia Krisna Hari Kusmini, Kusmini Kusuma, Gumulya Sonny Marcel Lauwrence, Miske Lesmana, Muhammad Taufik Lidiana, Lidiana Lisanul Uswah Sadieda Litazkiyyah, Litazkiyyah Liza, Fitri Luqman Hakim Lutfiyah, Siti Khumairotul M. Fajri Hidayatullah Ma'mun, Adam Sukron Madani, Muhammad Nur Maharani Maharani, Nabila Mahbubatul Khoiriyah Maldin, Siska Amelia Mamik Harisanti Mas'ud, Ali Masmuh, Muhammad Mukti Arif Masmuh, MuhammadMuktiArif Mas’ady Ashabul Kahfi Mas’ud, Ali Maulidia, Martarosa Meilia Rosani Moh. Saddad Muhibbi Mohamad Salik Mohdar, Mohdar Mohdari Mohdari Mohdari, Mohdari Muh. Sholihuddin Muhamad Ramdan, Muhamad Muhamad Suryadi Muhammad Andi Prayogi Muhammad Fladimir Herlambang Muhammad Hafidh Ubaidillah Muhammad Hilman Fakhriza Muhammad Iqbal Muhammad Nafian Muhammad Shafiq Muhammad Thohir Muluk, M.Islah Azharul Munawwaroh, Siti Nafilatul Musfikianty, Rindy Mutiara Budi Azhar, Mutiara Budi Nadlir Nadlir, Nadlir Nafilatul Munawwaroh, Siti Nanda Saputra Ni Nyoman Suarniki Nina Febriana Dosinta Nisa’, Zakiyatul Novien Rialdy Nur Ahyani Nur Fadlilah, Fikki Arsyi Nur Fadlillah, Fikki Arsyi Nur Fauziyah Amaliyah, Intan Nurfadillah Nurfadillah Nurhaolillah Nuril Furqon Nurlina Nurlina Nurubay, Dayang Nisyrina Nurul Hutami Ningsih Nurul Inayati Pahlawan Pahlawan Pahrudin, Pajar Patiah, Andi Sitti pengelola, pengelola Permadi, Muhammad Syafrani Permadi, Muhammad Syafrany Surya Pongsumarre, Theo Buana Prasasti, Ian Harum Prasetia, Senata Adi Pukeng, Ahmad Fahrijal Purno, Marhaendro Puteh, Tarmizi Putra, Adirama Chrisna Putra, Alhadi Yan Putra, Ginanjar Satria Putra, I Dewa Alit Dwija Putra, Sudarmadi Qodliyah Amanatil Husna Qodri, Renaldi Qudus Nofiandri Eko Dwi Sucipto Qurratina, Noor Shania Qurrotu Aini, Dayang Syahla R. Melda Maesarach Rahma, Farah Aliya Rahmadita Maulana A Rahmania, Erfin Walida Rahmat Hidayat Rahmat Tri Yunandar Rahmawati Rajuanto, Septian Ramzi Amin, Ramzi Ratna Noviani Redhea, Yaswinta Ulfa Rejeki, Ires Azri Rifa'i, Muhamad Husain Rima Mediyana Sari Rina Firliana Risnawati Risnawati Riva Ubar Harahap Rizqiyah, Afi Rohman Rohman Rohmatika, Aulia U. Rosiana Fadilah, Neti Rosyidah, A'liyatur Rosyidah, Laily Rudy Kurniawan S. Sugiharto Sabirin Sabirin, Sabirin Saefullah Azhari Safitri, Novia Angga Salsabila, Fadhilah Shafa' Saputri, Galuh Sari Rusmita Sari, Anita Novita Sari, Widia Eka Sarimastini, Agustina Selvanus, Selvanus Senata Adi Prasetia Septri Yuspita Sibawaihi Sibawaihi Simarmata, Nada Farisya Siti Jamilah Siti Raudah Sofia Sofia, Sofia Soraya Rasyid Suciarty A H, Vionna Sudrajat Sudrajat Sugianto Sugianto Sugiharto, Henry Suherman Suherman Sunariya Utama Surachman, Tisna Sutanta Sutanta, Sutanta Sutikno Sutikno Suwatah Suzitra, Rayen Syaefuloh, Riski Maulana Syafi'i, Imam Syafi’i, Imam Syafril Syafril Syafril Syafril Syafril Syahputra, Sendi Syahril Syaifuddin Syaifuddin , Syaifuddin Syaifuddin . Syaifuddin Syaifuddin Syaiful Eddy Syamputra, Dhani Nur Indra Tasya Putri Rohmadani, An’nas Taufik Ridwan, Taufik Tezar, Muhammad Titien Agustina Toto Toto, Toto Tri Widayatsih Tri Widayatsih, Tri Tri Wulan Sari, Tri Wulan Tyas, Meita Ayu Kurnianing Ulfianti Umyana, Ayu Vitriyan Espa Vivy, Vivy Wahyudi, Fikri wahyuni wahyuni Walian, Anang Wening Udasmoro Widiarti, Sylvania Ayu Wiji Raharjo Wirmansyah, Aulia Fadhila Wiwin Luqna Hunaida, Wiwin Luqna Yani Suryani Yani Suryani Yantiana, Nella Yasmirah Mandasari Saragih Yohanes Sinung Nugroho Yudi Irwansi Yudia, Efran Yudiar, Yudiar Yuliani Yuliani Zahroh, Jamilatus Zakaria, Alif Zulaini Zulfahmi Zulfahmi Zuraidah, Ida ⁠Mohd Faiz Mohd Yaakob