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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Syam, Ardiansyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW Marciano, Benny; Syam, Ardiansyah; Suyanto, Suyanto; Ahmar, Nurmala; Gayatri, Maria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.054 KB) | DOI: 10.32670/fairvalue.v4i3.528

Abstract

Fraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company's control process implementation whichinvolving all stakeholders to ensure the company's performance in achieving theorganization's vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company's performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society.
DETERMINAN FAKTOR PENENTU PEMBAYARAN DIVIDEN DENGAN GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017) Indriyani, Sari; Djaddang, Syahril; Syam, Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 6 No 2 (2021): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The objective of this research is to analyze the effect of capital structure, collateral assets, business risk, Return On Equity (ROE) on determinants of dividend payments (DPR) with growth opportunity and firm size as moderating. The object of this research is all companies listed on the Stock Exchange (BEI) in 2014-2017. The sampling method used was purposive sampling with quantitative secondary data. The method of data analysis is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS 6.0 program. The results are capital structure, collateral assets, business risk, and growth opportunity are significant effect on determinants of dividend payments (DPR), Return On Equity (ROE) has negative effect on determinants of dividend payments (DPR), while firm size has no significant effect on determinants of dividend payments (DPR). Growth opportunity strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR). And firm size strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR).
Accountant Competency As A Moderation of The Determination of The Quality of Financial Reports With Regional Independence Ningsih, Santy Rahayu; Suratno; Syam, Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12068.2025

Abstract

This study aims to examine the effect of Local Original Revenue (PAD), Balancing Funds, and Other Legitimate Local Revenues on the Financial Independence of Local Governments with Accountant Competence as a moderating variable. This study uses a quantitative approach with secondary data from local government financial reports in West Java Province during the 2014-2019 period. The analysis was carried out through a moderation regression test to measure the interaction between independent and moderating variables on financial independence. The results of the study indicate that PAD and Balancing Funds have a significant effect on the financial independence of local governments, while Other Legitimate Local Revenues show an inconsistent effect. Accountant competence plays a significant role as a moderator that strengthens the relationship between PAD and financial independence. However, the moderation effect on Balancing Funds and Other Legitimate Local Revenues is not significant. This finding emphasizes the importance of strengthening accountant competence in regional financial management to increase fiscal autonomy. The practical implication of this study is the need to increase the capacity of government accountants through relevant training and certification. This study also provides theoretical contributions in integrating stakeholder perspectives and entity theory in the analysis of local government financial independence. This study suggests further studies by including other variables such as the level of regional innovation and regional spending efficiency to broaden insights into the determinants of financial independence.
Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Co-Authors Burahman, Habi Djaddang, Syahril Gayatri, Maria Indriyani, Sari Lysandra, Shanti Marciano, Benny Ningsih, Santy Rahayu Nurmala Ahmar Suratno Suyanto Suyanto