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Journal : Gema Wiralodra

The effect of transparency and accountability on the prevention of pension fund fraud: a case study of a BUMD in Jawa Barat Fadhilah, Fadya Noor; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.439

Abstract

Fraud prevention is all efforts made to deter potential perpetrators, narrow the space for movement, and identify activities that pose a fraud risk. This study examines the effect of transparency and accountability on preventing pension fund fraud. The variables in this study consist of transparency and accountability as independent variables and prevention of pension fund fraud as the dependent variable. The measurement scale used in this study is ordinal. The research method used is a survey method with a quantitative approach. The statistical tests used in this study are validity, reliability, normality test, multicollinearity, heteroscedasticity, coefficient of determination, ttest, and Ftest using the Statistical Product Service Solution (SPSS) application version 26. The results of this study indicate that partial transparency has a significant effect on preventing pension fund fraud, while accountability has no significant effect on preventing pension fund fraud. However, simultaneously transparency
The analysis of causality analysis of money supply (M2) and interest rate (BI Rate) in Indonesia: an empirical study in 1990-2021 Laksono, Roosaleh; Mulyawan, Ferry; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.572

Abstract

This research investigates the causal relationship between the Bank Indonesia (BI) Rate and the Money Supply (M2) in Indonesia, using annual time series data from 1990 to 2022. The study reveals that an increase in the Money Supply (M2) directly impacts the BI Rate, a policy instrument employed by Bank Indonesia to manage and curb inflation. Moreover, through the rigorous application of Granger Causality Tests, the research demonstrates that the relationship between the BI Rate and Money Supply (M2) is bidirectional. This bidirectional relationship implies that changes in the interest rate influence the money supply and vice versa. These findings provide valuable insights into monetary policy dynamics and its implications for the Indonesian economy.