Article Per Year (5 Year)
p-Index From 2021 - 2026
22.709
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Manajemen dan Bisnis (Performa) EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Manajemen Kesehatan Indonesia Falah : Jurnal Ekonomi Syariah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Almana : Jurnal Manajemen dan Bisnis ACCRUALS (Accounting Research Journal of Sutaatmadja) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Business Innovation and Entrepreneurship Journal Kajian Akuntansi Jurnal Ekuivalensi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Ilmiah Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Kolaboratif Sains Jurnal Tadbir Peradaban INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) INVENTION: Journal Research and Education Studies Journal Of World Science Jurnal Manajemen Perbankan Keuangan Nitro Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Akuntansi TRANSAKSI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Jurnal Entrepreneur dan Manajemen Sains Jurnal Manajemen Bisnis Kewirausahaan Bandung Conference Series: Accountancy Safari : Jurnal Pengabdian Masyarakat Indonesia Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines The International Journal of Education Management and Sociology Jurnal Gici Jurnal Keuangan dan Bisnis International Journal of Integrative Sciences International Journal of Emerging Issues in Islamic Studies Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Lentera Pengabdian Revenue: Lentera Bisnis Manajemen Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Journal of Information System, Technology and Engineering Jurnal Serambi Ekonomi dan Bisnis Nanggroe: Journal of Scholarly Service Jurnal Ilmiah Ekonomi dan Manajemen Kajian Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE GLOBAL: Jurnal Lentera BITEP IIJSE Jurnal Bisnis dan Komunikasi Digital JEBD INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Internasional Jurnal Pelita Pengabdian Neraca Manajemen, Akuntansi, dan Ekonomi Master Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Insight Management And Business Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Pengabdian Nasional (JPN) Indonesia Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Review: Journal of Multidisciplinary in Social Sciences Talent: Journal of Economics and Business JGEN : Jurnal Pengabdian Kepada Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmu Sosial Ekonomi dan Politik (JISOSEPOL) PENG: Jurnal Ekonomi dan Manajemen EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Al Urwah : Sharia Economics Journal Jurnal Ilmu Manajemen Dan Pendidikan Journal of Business Economics and Management Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Growth: Journal Management and Business J-CEKI Jurnal Pengabdian Cendekia Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Pupung Purnamasari
Universitas Islam Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 214 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 214 Documents
Search

 6   7   8   9   10 
Pengaruh Opini Audit dan Temuan Audit terhadap Tingkat Korupsi Pemerintah Daerah Muhammad Ismail Al-Faruqi; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12454

Abstract

Abstract. Corruption cases are still rampant, especially in the environment of local governments. Therefore, this study aims to obtain empirical evidence on the effect of audit opinions and audit findings on the level of corruption in local governments. The population in this study is the government of district/cities in West Java for the period 2020-2022, the sample of this study uses census sampling technique, so that 81 sample are obtained. The analytical tool used in this study is IBM SPSS Statistics 23. The results of this study show that audit opinion has a significant effecr on the level of corruption in local governments. Audit findings do not have a significant effect on the level of corruption in local goverments. Abstrak. Kasus tindak pidana korupsi hingga saat ini masih marak terjadi, khususnya pada lingkungan pemerintah daerah. Oleh karena itu, penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh opini audit dan temuan audit terhadap tingkat korupsi pemerintah daerah. Populasi dalam penelitian ini adalah pemerintah kabupaten/kota di Jawa Barat periode 2020-2022, sampel penelitian ini menggunakan teknik sensus sampling, sehingga diperoleh 81 sampel. Alat analisis yang digunakan dalam penelitian ini adalah IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan opini audit berpengaruh signifikan terhadap tingkat korupsi pemerintah daerah. Temuan audit tidak berpengaruh signifikan terhadap tingkat korupsi pemerintah daerah.
Pengaruh Political Connection dan Sistem Informasi terhadap Kinerja Auditor Internal (Survei pada Karyawan PT X Indonesia (Persero)) Muhammad Rheinaldi Dimas P; Purnamasari, Pupung
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13375

Abstract

Abstract. This study aims to examine the effect of political connection and information system on the performance of internal auditors of employees at PT X Indonesia (Persero). Internal auditors are an integral part of the company's organizational structure that function to provide continuous supervision and assessment. This study uses primary data obtained through questionnaires distributed to internal auditors at PT X Indonesia (Persero). Data analysis was performed using multiple linear regression. The research results show that political connections have no influence on the performance of internal auditors, while information systems have a strong influence on the performance of internal auditors. Apart from that, the results of the joint analysis of Political Connection and Information Systems on Internal Auditor Performance have a positive value and the level of influence is very strong and simultaneous. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh political connection dan sistem informasi terhadap kinerja auditor internal pada karyawan PT X Indonesia (Persero). Auditor internal merupakan bagian integral dari struktur organisasi perusahaan yang berfungsi memberikan pengawasan dan penilaian secara terus-menerus.Tanggung jawab auditor internal mencakup fokus pada potensi peristiwa di masa depan melalui evaluasi pengendalian internal yang berkelanjutan.Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang disebarkan kepada auditor internal di PT X Indonesia (Persero). Analisis data dilakukan dengan menggunakan regresi linear berganda. Hasil penelitian bahwa political connection tidak terdapat pengaruh pada kinerja auditor internal, sedangkan sistem informasi mempunyai pengaruh yang kuat terhadap kinerja auditor internal. Selain itu hasil analisa secara bersama-sama Political Connection dan Sistem Informasi terhadap Kinerja Auditor Internal memiliki nilai positif dan tingkat pengaruhnya sangat kuat dan simultan.
Pengaruh Etika Profesi dan Risiko Audit terhadap Pemberian Opini Audit Asti Tazkiatul Aulia; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13462

Abstract

Abstract. Every entity needs financial information in the form of financial statements for its business continuity. The financial statements are examined by the Auditor at the Public Accounting Firm (KAP) as an independent party. There are several stages carried out in the audit process and the final stage of the process is an audit opinion statement. In order to avoid fraud and human error in their duties, auditors need to pay attention to factors to prevent this such as paying attention to professional ethics and applying audit risk. This research uses a descriptive method with a quantitative approach. The data used is primary data by distributing questionnaires to respondents. The method for sampling uses the Non-Probability Sampling method with Purposive Sampling technique. The research sample amounted to 35 auditors who worked at KAP Bandung City. The analysis technique uses Partial Least Square (PLS) analysis with the help of SmartPLS 3.29 software. With the results of the hypothesis showing that Professional Ethics and Audit Risk have a positive and significant effect on Providing Audit Opinions issued by Auditors at KAP Bandung City Abstrak. Setiap entitas memerlukan informasi keuangan berupa laporan keuangan untuk kelangsungan usahanya. Laporan keuangan diperiksa oleh Auditor di Kantor Akuntan Publik (KAP) sebagai pihak independen. Terdapat beberapa tahap yang dijalankan dalam proses audit dan akhir tahap dari proses tersebut adalah pernyataan opini audit. Demi menghindari kecurangan dan human error dalam tugasnya, auditor perlu memperhatikan faktor – faktor untuk mencegah hal tersebut seperti memperhatikan etika profesi dan menerapkan risiko audit. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Adapun data yang digunakan yaitu data primer dengan menyebarkan kuesioner kepada responden. Metode untuk pengambilan sampel menggunakan metode Non-Probability Sampling dengan teknik Purposive Sampling. Sampel penelitian berjumlah 35 auditor yang bekerja di KAP Kota Bandung. Teknik analisis menggunakan analisis Partial Least Square (PLS) dengan bantuan software SmartPLS 3.29. Dengan hasil hipotesis yang menunjukan bahwa Etika Profesi dan Risiko Audit berpengaruh positif dan siginifikan terhadap Pemberian Opini Audit yang dikeluarkan oleh Auditor Di KAP Kota Bandung.
Pengaruh Financial Distress terhadap Opini Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi Fahrozi Kurnia; Purnamasari, Pupung
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13813

Abstract

Abstract. Auditors can assess the viability of the company by providing a going concern audit opinion, which assesses the company's ability to continue its operations within a reasonable period of time. There are several factors that auditors consider in providing a going concern opinion, including financial distress, company size, and other factors. This study aims to analyse the effect of financial distress on going concern audit opinion with company size as a moderating variable. The sampling technique used is purposive sampling technique which results in 14 transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) with a time span of 3 years, namely from 2020 to 2022. The research method used is a verification method with a quantitative approach. The data collection technique used is documentation and also the data analysis technique used is multiple linear regression analysis using Eviews 12 software. The results of this study indicate that financial distress affects going concern opinion and company size is able to moderate the relationship between financial distress and going concern opinion. Abstrak. Auditor dapat menilai kelangsungan hidup perusahaan dengan memberikan opini audit going concern, yang menilai kemampuan perusahaan untuk melanjutkan operasinya dalam jangka waktu yang wajar. Terdapat beberapa faktor yang dipertimbangkan auditor dalam memberikan opini going concern, termasuk financial distress, ukuran perusahaan, dan faktor-faktor lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap opini audit going concern dengan ukuran perusahaan sebagai variabel moderasi. Teknik sampling yang digunakan yaitu teknik purposive sampling yang menghasilkan 14 Perusahaan sektor transpotasi dan logistik yang terdaftar di Bursa efek Indonesia (BEI) dengan rentang waktu 3 tahun yaitu dari tahun 2020 hingga tahun 2022. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan yaitu dengan dokumentasi dan juga teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan Software Eviews 12 . Hasil dari penelitian ini menunjukkan bahwa financial distess berpengaruh terhadap opini going concern dan ukuran perusahaan mampu memoderasi hubungan antara financial distress dan opini going concern.
Pengaruh Good Corporate Governance dan Pengendalian Internal terhadap Pencegahan Kecurangan Thariq Fahdly Illhami Natadireja; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14929

Abstract

Abstract. PT. Bank Negara Indonesia (BNI) is a Bank in Indonesia founded in 1946 and then inaugurated in 1968 as a part of a state-owned enterprise bank (BUMN). Nowadays, BNI Bank Indonesia has established itself as the fourth best bank in Indonesia and received a rank of 930 out of 2000 global companies in the world according to the Forbes World Companies ranking board. Despite being one of the best banks in Indonesia, Bank BNI still has risks of being vulnerable to financial fraud crimes which is crucial for all banks, not just BNI, to prepare and develop various fraud prevention methods. There are many ways to prevent fraud such as establishing good corporate governance and internal controls within the company. Based on this phenomenon, the main idea for this research is as follows: (1) Is there an impact between good corporate governance and fraud prevention on Bank BNI Kota Bandung? (2) Is there an impact between internal controls and fraud prevention on Bank BNI Kota Bandung? (3) Is there an impact between both good corporate governance and internal controls on fraud prevention in Bank BNI Kota Bandung? This research uses linear regression analysis method with quantitative approach. The population of this research is all employees working in Bank BNI Bandung with samples used for this research are 200 employees working in Bank BNI Bandung. Data collected in this study uses an online questionnaire survey using Google form. Data analysis methods used in this research are descriptive analysis and inferential statistic analysis. The result of this study shows that there is a strong positive impact between good corporate governance and internal controls on fraud prevention in Bank BNI Bandung Abstrak. PT. Bank Negara Indonesia (BNI) adalah Bank di Indonesia yang didirikan tahun 1946 dan diresmikan di tahun 1968 menjadi Bank Usaha Miliki Negara (BUMN). Saat ini Bank BNI Indonesia telah membuktikan diri mereka sebagai bank keempat terbaik di Indonesia dan berhasil memperoleh peringkat 930 dari peringkat 2000 perusahaan global terbaik menurut hasil Forbes. Meskipun telah menjadi salah satu bank terbaik di Indonesia, Bank BNI masih memiliki resiko rentan terhadap tindak kriminal kecurangan keuangan, menjadikan contoh pentingnya untuk seluruh bank, tidak hanya BNI, untuk mempersiapkan dan mengembangkan berbagai metode pencegahan kecurangan. Terdapat berbagai cara yang dapat dilakukan untuk mencegah terjadinya kecurangan seperti mengimplementasikan good corporate governance dan pengendalian internal dalam badan perusahaan. Berdasarkan fenomena tersebut, ide utama dari penelitian ini adalah: (1) apakah terdapat pengaruh antara good corporate governance terhadap pencegahan kecurangan pada Bank BNI Kota Bandung? (2) apakah terdapat pengaruh antara pengendalian internal terhadap pencegahan kecurangan pada Bank BNI Kota Bandung? (3) apakah terdapat pengaruh antara good corporate governance dan pengendalian internal terhadap Bank BNI Kota Bandung? Penelitian ini menggunakan metode analisis regresi linear dengan pendekatan kuantitatif. Adapun yang menjadi populasi pada penelitian ini adalah seluruh karyawan yang bekerja di Bank BNI Bandung dan sampel yang digunakan dalam penelitian ini adalah 200 karyawan yang bekerja di Bank BNI Bandung. Pengumpulan data pada penelitian ini menggunakan survei kuesioner online menggunakan google form. Metode data analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan statistik inferensial. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif yang kuat antara good corporate governance dan pengendalian internal terhadap pencegahan kecurangan pada Bank BNI Bandung.
Pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik Rizki Rijal Fadilah; Purnamasari, Pupung; Maemunah, Mey
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.15564

Abstract

Abstract. Public accounting is a promising career specialization for accounting students because it is in accordance with the learning taught in lectures with auditing courses. Interest in becoming a public accountant has decreased over time due to several aspects, one of which is the varying personality types and motivations of students. This research aims to explain the influence of Personality Type and Motivation on Accounting Students' Career Choices as Public Accountants in Accounting Students at Superior Accredited Universities in Bandung City. This research uses a quantitative approach with descriptive and verification methods. The sampling technique uses a probability sampling technique with a simple random sampling technique approach. Respondents were 220 accounting students studying at superior accredited universities in the city of Bandung. Hypothesis testing in this research uses Partial Least Square with the help of the SmartPLS 3.0 software application. Based on the results of tests carried out in this research, the results show that Personality Type and Motivation have a positive and significant effect on Accounting Students' Career Choice as Public Accountants. The findings of this research show that the higher the Personality Type and Motivation, the more significant the impact on the increase in Accounting Students' Career Choices as Public Accountants. Abstrak. Akuntan publik merupakan peminatan karir yang menjanjikan bagi mahasiswa akuntansi dikarenakan sesuai dengan pembelajaran yang diajarkan pada kuliah.dengan pembelajaran mata kuliah pengauditan. Peminatan menjadi akuntan publik menurun seiring waktu dengan beberapa aspek salah satunya yaitu tipe kepribadian serta motivasi mahasiswa yang beragam. Penelitian ini memilliki tujuan untuk menjelaskan pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik di Mahasiswa Akuntansi Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel menggunakan teknik probability sampling dengan pendekatan teknik simple random sampling. Responden berjumlah 220 mahasiswa akuntansi yang berkuliah di Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Pengujian hipotesis pada penelitian ini yaitu menggunakan Partial Least Square dengan bantuan aplikasi perangkat lunak SmartPLS 3.0. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini, hasilnya menunjukkan bahwa Tipe Kepribadian dan Motivasi berpengaruh positif dan signifikan terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik. Hasil temuan penelitian ini menunjukkan bahwa semakin tingginya Tipe Kepribadian dan Motivasi maka semakin memberikan dampak signifikan terhadap meningkatnya Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik.
Peningkatan Efektivitas Pelayanan Surat Menyurat Dengan Chatbot Sebagai Media Untuk Mengurangi Antrian di Kantor Desa Mekarmukti Cikarang Utara Wiji Safitri; Nasrun Baldah; Pupung Purnamasari
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 3 (2024): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v4i3.1534

Abstract

Good service is queue-free. As a field related to operational management, many methods are used to reduce or even eliminate queues. Technology is one method used to eliminate queues. Mekarmukti Village, as a village with a large population, needs to use technology in mail services to eliminate queues. The aim of this community service is to implement WhatsApp Chatbot to increase efficiency in correspondence services thereby reducing queues in Mekarmukti Village. The method used in the service is training and practice in creating WhatsApp Chatbots. The service was carried out in Mekarmukti Village, North Cikarang. Chatbot training and practice participants are Mekarmukti Village officials related to services and correspondence. After carrying out training and practice in creating WhatsApp chatbots, queues were reduced in the service section. Apart from that, the public can access correspondence information within 24 hours via WhatsApp Chatbot. By carrying out this service, it is hoped that it will be able to reduce queues for sending correspondence.
Sosialiasi Pencegahan Tindakan Kekerasan dan Bullying di Lingkungan SMK Garuda Nusantara Latif, Abdul; Apriani, Erna; Hidayah, Zulfa Zakiatul; W, Wiyarno; Purnamasari, Pupung
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10392893

Abstract

Tindakan kekerasan dan bullying merupakan fenomena yang lagi ramai terjadi yang dilakukan oleh para pelajar dilingkungan sekolah maupun diluar diberbagai daerah khususnya Kabupaten Bekasi. Kondisi ini menjadi fenomena yang harus segera dicegar oleh semua kalangan seperti masyarat setempat, pihak sekolah, dan pemerintah daerah agar tidak perkepanjangan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi terkait dampat negatif secara jangka pendek dan jangka Panjang dari tindakan kekerasan dan bullying di lingkungan sekolah dengan edukasi dan pemahaman secara konseling terhadap para pelajar khususnya pelajar SMK Garuda Nusantara. Metode yang dilakukan dengan edukasi dan sosialiasi langsung kepada para pelajar SMK Garuda Nusantara terkait dengan pencegahan tindakan kekerasan dan bullying di lingkungan sekolah dan diluar sekolah. Setelah dilaksanakannya kegiatan Pengabdian Kepada Masyarakat dengan tema Sosialisasi Pencegahan Tindakan Kererasan dan Bullying di Lingkungan SMK Garuda Nusantara dengan peserta perwakilan dari setiap kelas dan Angkatan berjalan dengan lancar, peserta mampu memahami dan mengevaluasi dari setiap sesi materi kegiatan, dan tumbuh rasa kepercayaan diri terhadap masa depan dan rasa sosial terhadap sesame Pelajaran dengan pencegahan Bersama-sama.
Does The Merger of Large Sharia Bank Work? A Study of Islamic Bank in Indonesia Sopharia, Moza Audina; Purnamasari, Pupung; Wahyuningtyas, Innez Assyffa Andien
International Journal of Emerging Issues in Islamic Studies Vol. 4 No. 1 (2024): July 2024
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v4i1.2417

Abstract

In 2021, the Indonesian government merged three major state-owned Islamic banks to support the halal industry in the country. Numerous studies have analyzed balance sheet ratios to assess the conditions of Bank Syariah Indonesia (BSI) before and after the merger. However, the reliability of balance sheet ratios is highly contingent on the accounting method employed by companies. Consequently, this study utilizes Economic Value Added (EVA) to measure BSI's financial performance before and after the merger. The primary objective of this research is to test and provide empirical evidence regarding the effectiveness of the EVA approach in demonstrating the economic added value to BSI throughout the merger. Employing a quantitative approach and secondary data from the financial statements of BSI before and after the merger serves as the data source. The findings reveal that the financial performance of BSI before and after the merger provides economic added value to the company and aligns with stakeholder expectations. Notably, research on financial performance using EVA at BSI before and after the merger is scarce, as most studies resort to ratio analysis for this purpose. It is important to acknowledge the limitations of this research, which solely introduces EVA to assess the economic added value in financial statements. Other approaches beyond ratio analysis can be explored to measure the quality of financial statements.
THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi; Laila Sugiarta; Purnamasari, Pupung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.3681

Abstract

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management. Keywords     : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.
Co-Authors Abdul Hafizh Amrullah Abdul Haris Abdul Latif Abdul Latif Abdurahman . Abi Puspita Rachmadani Ade Sunandar Ade Syahrozi Adilah, Alya Aryanti Adinda Olivia Febriana Aditya Krisna Pratama Adwiyah, Rabiatul Afifah, Najwa Nur Agnelia, Syahdia Rafifa Agung Bagus Presetyo Agung Surya Dwianto Agustina Tri Wuryani Ahmad Abdurrohim Ahmad Daniel Ahmad Gunawan Ahmad Paris Aila Ning Azka Mas Hasya Alfiaturohmah Alfiaturohmah Alfina Damayanti Alfiyyah Azhar Alifya Putri, Tyara Aliman Aliman Alvarezy, M Ryan Amaliyatun wahidah, Siti Aini Amanda Aulia Nazwa A. R. Anang Lukmana Andi Hafidah Andika, Surya Andriyani, Fitri Anggarian, Reni Aninda Ranjuswari Anisatul Faradila Suci Anita Fitriana Nugraha Sidik Annisa Annisa Aulia Aryani Annisa Nadiyah Rahmani Ardan Mulya ramadhan Ardana, Olivia Arifin, Fathul Asih Susanti Putri Asti Tazkiatul Aulia Astuti, Maharani Dwi Audina Sopharia, Moza Aulia, Aida Dwi Aulia, St Syabita Aulia, Vinka Rachma Awaldy, Riva Pasa Ayu Lestari Azahra, Rifka Sarah Azizah, Izmi Hafsah Azizah, Shoofiyah Azriel Qoyum Rafsanjani Bagusromadhan, Trisno Ajisantoso Berliana Putri , Fenina Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Budiarto, Eko Budiyanto, Eri chandra H, Desy Dadang Heri Kusumah Damanik, Rinda Putri Agusti Damar Reymoza Damaruci Damaruci Damayanti, Alfina Darka Dede Nurfauzin Delima, Adinda Asri Depi Permatasari Desiam Annisa Fitri Weni Devianti Yunita Harahap Devina Karunia Dewi Puspita Sari Dewi, Dian Kartika Dewi, Puput Saputri Dheanty Ananda Bilqis Dian Rachmawati Afandi Dian Saputri Dini Wanda Nuraeni Djoko Nugroho Edi Sukarmanto Edy Widodo Elly Halimatusadiah Elsa Aprilia Enay Sila Endang Mahpudin Ending Sution Eriza Selviani, Eriza Erna Apriani Erwin Esilia Puspitasari Etty Puji Lestari Etty Zuliawati Etty Zuliawaty Zed Fachrial Banyu Asmoro Fadli Ibrahim Aziz Fahrozi Kurnia Fahrullah, Fahrullah Fanesha Rahma Fitri Faradissa Abia Nashwa Farhan, Aan Faris iqbal heryanto Fariska Maulidah Hikmawati Faruqi, Muhammad Jill Fauzia Afriyani Febby Ananda Fenna Dwiputri Ferry Khoirul Fadillah Fia Amalia Fierdha Aisyah Fikri Abdul Malik Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firdaus, Hafizh Yusup Firmansyah Firmansyah Periansya Fitri Amalia Fitri Madani Fortuna, Widia Dwi Fuji Siti Fajriani Galih thoriq murdianto Gatot Tri Pranoto gea, Fransiskus Gemilang, Galang Gunawan, Andrean Syah Gunawan, Nur Aliza Gustiandi, Tania Hadenan Towpek Hafifah Aisya Putri Sabiya Hafiz Dwi Septadianto Hafiz, Sultan Maulana Haifa Atiqah Hairiah, Fiqih Maria Rabiatul Hamdani, Nizar Alam Hamidah Dewi Anggraini Hamzah Muhammad Mardi Putra Hani Burhanudin Hardiansyah Hardiansyah Hariroh, Fiqih Maria Rabiatul Helmi Ali Helvi Viola Sari Hendra Gunawan Heri Kurniawan Heru Mulyanto Hidayah, Risma Ningsih Nur Hidayah, Zulfa Zakiatul Hidayat, Edwin Najib Hilman Ferianto Hilwati Hindersah Hisyam, Azka Abdullah Holivah, Lilis Iceu Sintia Ikhsannudin Ari Ramadhan Ilham Wahyudi Ilvia Restu Utami Ina Amalia Nurahmayani Indah Umiyati Indah Wulansari Indradewa, Rhian Indri Nur Nabilla Intan Awalia Intan, Dewi Irawan, Fajrul Irawanty, Wulan Sergi Irena Paramita Pramono irena Paramita Pramono Irfan Florid, Muhamad Irma Erviana Sari Ismasari Nawangsih Ismawanti, Windy Jamaludin . Jamaludin Jamaludin Jamiyati, Ani Japar Arofik Jatlan, Nasywa Ramadhanti Jhon Sepron Defretus Liem Judianto, Loso Juliana Nur Endah JUNAEDI Kania Nurcholisah Kemal, Muhamad Khoiriyah, Laila Kirana, Amanda Septia Kurnia, Ramdhan Dwi Kurniawati, Marenda Laila Karima Hakim Laila Sugiarta Laila Sugiharta Laras Hinda Mulia Fadjri Laula Putri Fadilah Lelly Yuniarti Lesmana, Yanto Lestari, Winda Puji Lina Suryani Lisa Aprillia Lula Halizapuri Ramadani Lya Amailiya Maghfira Izzani Tuzahra Magnaz Lestira Oktaroza Maharani putri Darussalam Mahpudin, Endang Majid, Annisa Maulana Marlinda Marlinda Marpaung, Ivan Andeska Maulana Majid, Annisa Maulana, Donny Maulana, Moh. Tedy Maulana, Ridwan Fikri Mela Aprillia Meriata Aprilia Mey Maemunah Mielda Corelli, Mielda Corelli Miftahadi, Machmuddin Fitra Moch Hbibi Raspatyi Hasim Moch Hilmi Silham Mochamad Zaenal Arif Mohamad Satori Monica Noeriani Mubarok, Akhmad Yasir Muh Fikri Ananda Putra Muhamad, Mamad Muhammad Afif Muhammad Fajri Prasetyo Muhammad Irfan Florid Muhammad Ismail Al-Faruqi Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Rheinaldi Dimas P Muhardi Muhardi Muhtadien, A Zeze Munajad, Ali n Nur Oktaviani Nabila Aisha Fatharani Nabilah Dwi Ananda Nanditha Sivanarianto Nashrullah, Hasan Nasrun Baldah Naufal Ormani Nawangsih, Ismasari Nawawi, Mohamad Naya, Candra Neo Fawwaz Rizqullah Nining Yuningsih Nining Yurista Prawitasari, S.H.,M.H. Nisa Azzahra Nisaurahma, Tiara Nisci Faomasi Daeli, Gebriyelin Yunia Noorevna Ayaty Nopi Hermawati Nopi Hernawati Nova Meisya Aulia Novi Fitria Hermiati Novi Rudiyanti Novia Sari Dewi Novita Rahayu Nugraha, Kiky Aristiana Nuha Nur Awaluh Nunung Nurhayati Nuraeni, Winda Nurdiansyah Nurhana Sa'diah Nurmalasari, Depi Nurmanto, David NURUL HIKMAH Omah Omah Maemunah Padly Nahampun Pasatrio, Rahman Pebri Badriyah Perdana, Arifin Widi Permana, Hilman Pio Risqi Fil’ilmi Prabowo, Ibnu Tri Pradita, Amanda Pramono, Irena Paramita Pramono, irena Paramita Pratama, Ryan Martin Pratiwi, Luthfi Sekar Prisca Nabila Putri Pristanto Ria Irawan Puspitawaty, Vinna Putra, Ilham Muhammad Mardi Putri Desyaksita, Zahra Putri Eka Gianti Putri Maharani, Nanda Putri Nayla Putri, Lyra Aprilia R, Ahmad Zaki S.A. R, Fadhil Muhammad C. Rafi’ah Kumalasari Raflika Yogi Firmansyah Rahardjo, Sugeng Budi Rahma Eka Rianti Rahma Hasbila Kayina Rahmadani, Ayu Rahmah, Zulia Rani Indriani Rani Ronita Sinambela Rasmi Ratih Fakhira Auliya Ratna Januarita Ratu Syahlaa’ Qurrotu‘Ainii Ravina Esma Dianti Restiana Febianti Restu Fauzi Reza Maulana Riani, Ayu Cahya Rida Raodotul Janah Ridwan Fadillah Ridwan Junaedi Rijaldi, Gian Rina Mutiara, Rina Rini Lestari Rini Lestari Riski Indah Pratama Risma Nurul Fadilah Risma Rahayu Ristiyaningsih, Ristiyaningsih Riyadi, Sabrina Aulia Riyang Mardini Riza Hernawati Rizki Rijal Fadilah Rizki Sahala Putra Rizqi Rahmatullah Rohalia, Gita Rohimah, Ai Ria Rudi Feri Hendra Rudy Hartanto Rudy Hartanto Rukmana, Ardianti Ryan Rizki Jabo Silalahi Safira, Nazwa Salya Prayoga Sambudi, Yoki Dwi Sania Amalia Sanjaya, Blasius Ferryanto Sapira, Bela Sarah Rahmawati Sari, Putri Nawang Sartika Sartika satim hamid Sawitri, Ina Sellina, Sesri Septian Umar Rizqi Sesri Sellina Shafa Astari Azzahra Shafira Putri Amir Sheny Sonia Andrianiani Sherly Rahmawati Silaban, Dewita Sinta Sundari Heriyanti Siti Aisyah Siti Aminah Siti Nafilah Rahmat Siti Wasiska Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi Sopharia, Moza Audina Sri Nurhasanah Sri Suwarsi Subagya, Masykur Arief Sugianto Sugianto Suherdi Maulana Sukma Nugraha Sumarsono, Robertus Sunita Dasman Suriyanti Suryanegara, Raihan Hakim Syafitri Caniago, Laila Tasya Anjani Herawati Tasya Aspiranti Tasya Permatasari Taufik Aulia Teguh Hadi Saputra Thariq Fahdly Illhami Natadireja Tiara Mustikasari Tiffani, Dona Arhitania Tri Mulyani Kartini Tri Mulyani Kartini Tri Ngudi Wiyatno Tumanggor, Neni Nora TUTIK RAHAYU Ummul Madaniah Velinda Rachmawati Vinda Maharani Patricia W, Wiyarno Wahyu Umbar Pratama Wahyuningtyas, Innez Assyffa Andien Wanda Nabilatuzzahro Warja, Ade Agung Gunawan Widayat, Zahra Aulianur Widya Astri Widya Puspitanisa Wiharti, Wiharti Wijaya, Ecin Wijaya, Melida wiji safitri Wildan Bani Adam Wirdiyana Putri Agesti Wiryawan, Tri Wahyu Wiwin Lestari Wiyarno W Wiyarno, Wiyarno Yahya, Adibah Yasin Yasin Yenik Pujowati Yudi Kristanto Yuli, Asnonik YULIA RAHMAWATI Yunita Ramadhani RDS Zaenia Vi L. Syuro Zahidah, Faridah Khazimatun Zakiah, Dewi Zaqia Annaba Awawiyah Zed, Etty Zuliawati Zulfa Zakiatul Hidayah Zuliawati zed, Etty