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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Devotion: Journal of Research and Community Service
Priyadi, Andi
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Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable Priyadi, Andi; Abu Hanifah, Imam; Muchlish, Munawar
Devotion : Journal of Community Service Vol. 3 No. 4 (2022): Devotion : Journal of Community Service
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i4.121

Abstract

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.
The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable Priyadi, Andi; Abu Hanifah, Imam; Muchlish, Munawar
Devotion : Journal of Research and Community Service Vol. 3 No. 4 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i4.121

Abstract

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.
Membangun Kepercayaan Digital melalui Penegakan Hukum Pelindungan Data Pribadi Priyadi, Andi; Trisno, Anton; Banjarnahor, Holmes; Sugianto, Fajar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i5.59613

Abstract

Perkembangan teknologi informasi dan komunikasi telah membawa perubahan signifikan terhadap lanskap sosial, ekonomi, dan hukum di Indonesia. Kemajuan digital tersebut membuka akses luas terhadap data pribadi, namun juga memperbesar potensi penyalahgunaannya. Sebagai respons terhadap dinamika tersebut, Indonesia mengesahkan Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi (UU PDP). Jurnal ini membahas latar belakang, substansi hukum, asas, hak dan kewajiban, sanksi, serta tantangan implementasi UU PDP. Dengan pendekatan yuridis normatif, jurnal ini bertujuan mengkaji efektivitas UU PDP sebagai instrumen pelindung hak privasi warga negara sekaligus mendorong tata kelola data yang bertanggung jawab dalam era digital. Keberhasilan implementasi UU PDP tidak hanya bergantung pada kepatuhan entitas pemroses data, tetapi juga pada efektivitas lembaga pengawas independen yang diamanatkan untuk dibentuk, peningkatan literasi digital dan kesadaran akan hak-hak data pribadi di kalangan masyarakat luas, serta sinergi antar pemangku kepentingan. Jurnal ini berargumen bahwa meskipun UU PDP menyediakan fondasi hukum yang solid, jalan menuju pelindungan data pribadi yang efektif di Indonesia akan diwarnai oleh kompleksitas teknis, sosio-kultural, dan institusional yang memerlukan strategi implementasi yang cermat dan berkelanjutan.
Co-Authors Akrom, Akrom Banjarnahor, Holmes Fajar Sugianto Imam Abu Hanifah Munawar Muchlish Trisno, Anton