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Integrity Issue on Grab Drivers' Fraud Phenomenon Gita Yuniar; Puji Handayati; Sheila Febriani Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.839

Abstract

Recent development of technology undeniably and rapidly goes into orbit. Internet technology turns out to be a media to simplify anyone's work. Along with its developments and the service industry revolutions, a new breakthrough has emerged, namely smartphone app-based ride-hailing services. This eliminates the problems existing in conventional services, such as the difficulty of finding rates, uncertain rates and passenger safety guarantee. This study aims to describe the fraud committed by the Grab drivers and its impact for the drivers and Grab, and how to overcome it. This study uses qualitative research with a phenomenological approach. The object of this research is Grab drivers in Malang. The data used are primary and secondary data obtained through interviews, Application screenshots, and news items. The results of this study indicate that there are some frauds committed by Grab drivers such as (1) fictitious orders, (2) account sales, (3) account leases. To anticipate it, Grab has initiated a program namely "Grab Lawan Opik". One of Grabs internal controls is the selfie verification used to reduce account sales and leases.
Comparative Analysis Between Pre-Trading Volume Activities with Post Event Tax Amnesty Bayu Teguh Imani; Satia Nur Maharani; Sheila Febriani Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.951

Abstract

This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semistrong form). Further research is suggested to use the calculation method and time period different from this research in order to obtain more accurate results.
Internal Auditors Fraud Detection: A Phenomenological Study Ida Fatmawati Ar'Reza; Cipto Wardoyo; Sheila Febriani Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.836

Abstract

The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with internal auditors in a state-owned company in East Java, and internal audit charter documentations. Based on the results of the interview, four conclusions from the research results are drawn. First, internal auditors literally interpret fraud and as an occupational task focusing on the internal control. Second, fraud detection is more accurately described as fraud potential detection, in which they can find redflag or fraud indication during the inspection with Risk Based Internal Audit method. Legitimacy Theory is the basis when the auditors have gained legitimacy from fraud meaning and detection, since it is in accordance with their roles, activities and competencies in carrying it out.
Implementation of media Mind Mapping and Power Points as A Media in Increasing Student Learning Motivation Lutfiana Fajriyah; Cipto Wardoyo; Sheila Febriani Putri
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v3i3.968

Abstract

This study examines whether concept map and power point influence learning motivation. This study is a quantitative research using a quasy experiment method. The population used in this study is all students in SMKS Kepanjen 2017/2018. simple random sampling is used to obtain 32 students of class X AK 4 to apply mind mapping and 32 students of class X AK 1 to apply power point. Methods of data collection using a closed questionnaire using a Likert scale of 1 to 5. Descriptive statistics, independent sample t-test are employed to analyze the data. The results of this study show that (1) application of mind mapping further increases student’s motivation from the media power point with sig level of 0,003