Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) jurnal syntax admiration INVEST : Jurnal Inovasi Bisnis dan Akuntansi Arkus Jurnal Akuntansi dan Keuangan (JAK) Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmiah ESAI
Sudrajat sudrajat
Fakultas Ekonomi Dan Bisnis, Universitas Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat Sudrajat; Nyoman Adhi Suryadnyana; Taufiq Supriadi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1358

Abstract

This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators. The population in this study is state-owned companies with observations for 12 years, from 2010 to 2021, and uses regression analysis with SPSS tools to test the Hypothesis. The results showed that pressure and ego could detect the potential for fraudulent financial reporting. There is a tendency for management to report conditions that are different from the actual conditions when under pressure in the form of performance targets that are not supported by the resources they have. CEO duality also provides an excellent opportunity for fraudulent financial reporting practices because when there is a  position war, there is no cross-check between departments, so other parts cannot detect the potential fraud committed by the CEO. This condition also indicates weak control processes that provide wider opportunities for fraudulent financial reporting. At the same time, variables of ability, collusion, opportunity, and rationalization cannot detect financial statement fraud. This condition is because state-owned companies are required to implement the Minister of Finance Regulation number PER-11/MBU/07/2021 and the Financial Services Authority number 13/POJK.03/2017 as the basis for the implementation of Good Corporate Governance so that it is possible to commit financial reporting fraud very small.
The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office Aulia Gusmiarni; Sudrajat Sudrajat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.531

Abstract

High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.
The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office Aulia Gusmiarni; Sudrajat Sudrajat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.531

Abstract

High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.
Pengaruh Good Corporate Governance dan Manajemen Risiko terhadap Praktik Fraud pada Sektor Perbankan Gammareza Ramadhan; Sudrajat Sudrajat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Manajemen Risiko terhadap praktik fraud pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan tata kelola perusahaan, dan laporan manajemen risiko. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 14 perusahaan perbankan dengan total 70 observasi. Praktik fraud diukur menggunakan metode Dechow F-Score, sedangkan GCG diukur melalui indeks komposit yang terdiri atas persentase komisaris independen, jumlah komite audit, dan frekuensi rapat dewan komisaris. Manajemen Risiko diproksikan menggunakan Risk Management Index (RMI) yang dibentuk dari indikator NPL, CAR, dan RBBR. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics setelah melalui pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh negatif dan signifikan terhadap fraud, yang berarti semakin baik penerapan GCG maka semakin rendah potensi terjadinya fraudulent financial reporting. Sementara itu, Manajemen Risiko tidak berpengaruh signifikan terhadap fraud. Temuan ini mengindikasikan bahwa efektivitas pencegahan fraud pada sektor perbankan lebih dipengaruhi oleh kualitas penerapan tata kelola perusahaan dibandingkan formalitas pengungkapan manajemen risiko. Selain itu, hasil penelitian memberikan bukti empiris bahwa mekanisme pengawasan yang efektif mampu memperkuat transparansi, akuntabilitas, dan integritas pelaporan keuangan. Implikasi penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen, regulator, investor, dan pemangku kepentingan lainnya dalam meningkatkan kualitas tata kelola perusahaan serta memperkuat strategi pencegahan fraud secara berkelanjutan di industri perbankan Indonesia. Penelitian ini juga memperkaya literatur mengenai hubungan tata kelola, risiko, dan fraud di Indonesia modern.
Co-Authors Adinda Syahla Amelia, Yunia Ardian Ardian Aulia Gusmiarni Bambang Catur Pambudi Citra Sukmadilaga devi, Meita candra Dinda Ayu Dizrisa Eldam Pradana Fajar Gustiawaty Dewi Firma Agista Fitra Darma Gammareza Ramadhan Lindrianasari Liza Alvia Niken Kusumawardani Nyoman Adhi Suryadnyana Pigo Nauli Susi Mardeliani Taufiq Supriadi Tri Joko Prasetyo Tri Utami Lestari Ujang Wahyu Utomo uswatun khasanah Wayan Swarte Yenni Agustina Yuliansyah Yuliansyah