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ANALISIS DAN PERANCANGAN SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN TELLER TERBAIK DENGAN MENGGUNAKAN METODE PROFILE MATCHING PADA PT. BANK CENTRAL ASIA, TBK Aileen, Aileen; Assegaff, Setiawan
Jurnal Manajemen Sistem Informasi Vol 4 No 3 (2019): Jurnal Manajemen Sistem Informasi
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jurnalmanajemensisteminformasi.2019.4.3.659

Abstract

In an effort to develop tellers, PT. Bank Central Asia chooses the best teller every year as a form toprovide work motivation to tellers. The best teller selection system at PT. Bank Central Asia, Tbk theJambi has been carried out manually by direct observation from the section head and knowledge testwhich requires a long time and is not objective, and has not been well documented so that it requires aninformation system that can help in the selection process of the teller in the selection process anddocumentation process. In this case, the appropriate information system is a decision support systemusing the Profile Matching method. Profile Matching method is very appropriate to use because thismethod measures the ability of the teller according to the target profile that has been. The systemmodeling tool used is UML (Unified Modeling Language). This study produced a prototype decisionsupport system for selecting the best tellers that can be implemented in accordance with existing needs,especially in the selection of the best tellers at PT. Bank Central Asia, Tbk Jambi so that it will shortenthe time needed and the electoral process will take place objectively.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY Aileen, Aileen; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.212-223

Abstract

Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses. The purpose of this study is to examine the effects of fraud pentagon theory for detecting financial statement fraud in banking companies listed in the Indonesia Stock Exchange for 2020-2022 period. This study was analysed using multiple regression research method which processed using SPSS 25. The data used in this study was secondary data from financial statement and annual reports. This study used purposive-sampling technique with sample of 90 data observations. The results of this study shows that financial stability and changes in auditor have a significant and negative effect on financial statement fraud. Meanwhile external pressure, monitoring effectiveness, changes in director, and frequent number of CEO’s picture in annual report have no significant effects on financial statement fraud.