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GOOD SCHOOL GOVERNANCE IMPLEMENTATION THROUGH THE ESTABLISHMENT OF INTERNAL CONTROL UNIT Maulana Rizky; Sri Setiti; Monry Fraick Nicky
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.982 KB) | DOI: 10.21532/apfj.001.17.02.02.08

Abstract

This article describes the phenomenon of fraud occurring due to weak internal control system. Based on a study conducted by the Association of Certified Fraud Examiners (ACFE), one of the major causes of fraud is lack of internal control, or 29%, and override of existing internal control, or 20%. (ACFE, 2016). The phenomenon of fraud is still verycommon in Indonesia. Poor organizational governance is also part of the major causes of fraud. Corruption in Indonesia has spread to all sectors, including the education sector. There are many cases of corruption occurring in schools involving principals, treasurers, and teachers. The world of education in Indonesia is severely tarnished by the involvement of teachers in several cases of fraud. If this continues, the world of education will no longer be a role model. Improved organizational governance is necessary for early detection of fraud. This is intended to save Indonesia, especially education sector. The establishment of Internal Control Unit in schools is crucial because the Internal Control Unit serves not only as the implementation of good school governance but also as a tool to prevent fraud at schools.
Pengaruh uang saku, teman sebaya dan pengelolaan keuangan terhadap pengeluaran keuangan siswa di SMAN 1 Anjir Pasar Alfina Damayanti; Ananda Setiawan; Maulana Rizky; Monry Fraick Nicky Gillian Ratumbuysang
Jurnal Pendidikan Ekonomi (JUPE) Vol. 13 No. 1 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v13n1.p44-56

Abstract

This research aims to determine the influence of pocket money, peers and financial management on students' financial expenditure at SMAN 1 Anjir Pasar. The problem is focused on the relatively small amount of pocket money given to meet needs, peers influence spending and students do not have sufficient understanding of financial services so efforts are needed so that students are able to manage the money they earn well. The research method used is descriptive research with a quantitative approach. The sample was taken using a simple random sampling technique as many as 181 students of SMAN 1 Anjir Pasar. Data collection techniques are through questionnaires and observations of students as well as by taking references from journals, books and other relevant sources. This study used multiple regression with SPSS software to analyzed the research hyptoheses. The result indicates that all the predictor was not related with the dependent variable of the current research.
THE INFLUENCE OF SOCIAL CAPITAL ON THE RESILIENCE OF SASIRANGAN CRAFTSMEN IN BANJARMASIN CITY Mahmudah Hasanah; Maulana Rizky; Syaripudin Bahar; Alya Pebriana; Kesiya Teresa D.B.P; Zulfa Achira
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4283

Abstract

This study aims to examine the influence of social capital on the business resilience of Sasirangan artisans in Banjarmasin City. The research is motivated by an identified research gap, namely the limited empirical studies on the role of social capital in culture-based micro, small, and medium enterprises (MSMEs). Most previous studies have focused on large corporations or formal sectors, while traditional MSMEs such as Sasirangan remain underexplored. Using a quantitative approach with a causal explanatory design, this study involved 21 artisan respondents and analyzed the data through the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The findings reveal that social capital, which consists of norms, networks, and trust, has a significant contribution to business resilience with an R² value of 0.873. This indicates that 87.3% of the variation in business resilience can be explained by the strength of social capital. Theoretically, these findings emphasize the importance of social capital as a non-financial factor in shaping MSME resilience models. Practically, strengthening community norms, expanding networks, fostering trust, and integrating digitalization are key strategies to reinforce artisans’ resilience. The novelty of this study lies in its empirical evidence that social capital is not merely a supporting factor but a key determinant of business sustainability in creative, culture-based industries.