Article Per Year (5 Year)
p-Index From 2020 - 2025
4.219
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa PSPD FK Universitas Tanjungpura Competitor : Jurnal Pendidikan Kepelatihan Olahraga JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Sari Pediatri Paediatrica Indonesiana Majalah Kesehatan FKUB Jurnal Ilmu dan Riset Akuntansi JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Jurnal Pendidikan Kedokteran Indonesia: The Indonesian Journal of Medical Education Majalah Kedokteran Andalas CERIA (Cerdas Energik Responsif Inovatif Adaptif) Jurnal Ilmu Kesehatan Jurnal 'Aisyiyah Medika Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Jurnal Civronlit Unbari Journal Coaching Education Sports Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Cermin Dunia Kedokteran Indonesian Journal of Cancer eJournal Kedokteran Indonesia Tarumanagara Medical Journal APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Journal of Education Sciences (Edusci) Jurnal Wicara Desa Jurnal Info Kesehatan
Rini Andriani
DKP
Agriculture, Biological Sciences & Forestry Arts Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

 1 
Pencegahan Fraud Pada PT PLN (Persero) Andriani, Rini; Maisyarah, Renny; Siregar, Oktarini Khamilah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.18847

Abstract

Tujuan Penelitian: Untuk mendeskripsikan bagaimana pencegahan fraud melalui pengendalian internal dengan implementasi program Sistem Manajemen Anti Penyuapan di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Metode Penelitian: Metode kualitatif dengan pendekatan studi Hasil Fraud Risk Assesment di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Originalitas/Novelty: Penelitian terdahulu hanya meneiliti pada subjek auditor internal dengan metode analisis regresi linier sedangkan pada penelitian saat ini pencegahan fraud ditinjau dari Sistem Manajemen Anti Penyuapan dan Fraud Risk Assesment Online yang telah dilaksanakan.Hasil Penelitian: Berdasarkan hasil Fraud Risk Assessment Tahun 2022 yang telah dilaksanakan oleh setiap bidang dapat terlihat dari setiap identifikasi fraud telah dilakukan mitigasi risiko dan tidak ditemukan adanya Kejadian Fraud pada tahun 2022.Implikasi: Penerapan Sistem Manajemen Anti Penyuapan yang dimonitor melalui Fraud Risk Assessment Online dapat membantu PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara dalam mendeteksi fraud melalui tindakan pencegahan, karena mencegah adalah langkah awal mengurangi faktor-faktor terjadinya tindakan Fraud. Research Objectives: The purpose of this research is to describe how to prevent fraud through internal control by implementing the Anti-Bribery Management System program at PT PLN (Persero) North Sumatra Distribution Control Center.Research Method: The research method used in this research is a qualitative research method with a study approach on Fraud Risk Assessment Results at PT PLN (Persero) North Sumatra Distribution Control Center.Originality/Novelty: Previous research only researched the subject of internal auditors using the linear regression analysis method. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implemented. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implementedResearch Results: Based on the results of the 2022 Fraud Risk Assessment which has been carried out by each sector, it can be seen from every fraud identification that risk mitigation has been carried out and no Fraud Incidents were found in 2022.Implications: Implementation of the Anti-Bribery Management System which is monitored through Online Fraud Risk Assessment can help PT PLN (Persero) North Sumatra Distribution Control Center in detecting fraud through preventive measures because prevention is the first step in reducing the factors that cause Fraud to occur.
Co-Authors , Oktarini Khamilah Siregar Abror Irsan Afrida, Galuh Afridayanti, Afridayanti Ahmad Faried Ahmad Syafiq Aman, Renindra Ananda Andhika Rachman Aninditha, Tiara Aria Kekalih Armyanti, Ita Asmaripa Ainy Aswada, Dias Arivia Azolia, Citra Putri Azzahra, Fatima Bambang Supriyatno Damayanti Rusli Sjarif Darma Putra Dewi, Rahma Dewin, Nikrial Djohansjah, Joice Rosewitasari Aryanti Dwifitra Jumas Eliana Sari, Eliana Erwin Setiawan, Erwin Eva Rita Fahrul Rozi Fauzi, Ihsan Febrina Annisa Gill, Arwinder Singh Hafiza, Nurul Handoko, Willy Hartono Gunardi Hartono, Bryan Arista hasyim, hasyim Herdiman, Alicia HILMAN TADJOEDIN, HILMAN I Gusti Lanang Sidiartha I Wayan Sudiarta Ibrahim, Karma Ilmiawan, Muhammad In'am Iltizam, Muhammad Ina Susianti Timan Jasmine, Nadia Junaid Junaid, Junaid Karnati, Neti Kartika, Amalinda Lilis Ardini Linati, Raudina Dwita Maisyarah, Renny Maktun, Kintan Haiatul Maulina, Lisa Milasari, Sri Muhammad Firdaus Muhammad, Syafiq Munandar Hutagaol, Imam Aris Murdiningsih Murdiningsih, Murdiningsih Nur Asmi Nurkadri, Nurkadri Priawibawa, Ghozi Putri Auliya, Putri Putri, Eka Ardiani Rahmad Mulyadi, Rahmad Rahmatin, Ina Ramadhani Rahmi Rahmi Ramadhoan, Ramadhoan Ranakusuma, Teguh Ranakusuma, Teguh A. S Rayhani, Farilaila Rosalina Rosalina Sabriana, Ofhi sandra dewi Sari, Riska Nanda SENDY PRATIWI RAHMADHANI Siradjuddin, Siradjuddin Sofyan, Henry Riyanto Sriminingsih, Orien Suci Destriatania Sugiarto, Yosafat Kurniawan Sugiatma, Iksan Suryana, Kresna Dharma Susanti, Elifah Rika Susanto, Eka Tantri, Afri Waraswati, Nurpuri Wardika, Ruzga Widarta, Oskar Ady Wiratman, Winnugroho Yesnuar Safri, Ahmad Yessi Harnani Zaenal Abidin Zulhelmi, Zulhelmi