Article Per Year (5 Year)
p-Index From 2020 - 2025
1.363
P-Index
This Author published in this journals
All Journal Gadjah Mada Journal of Psychology Analitika : Jurnal Magister Psikologi UMA Jurnal Darma Agung International Journal of Educational Review, Law And Social Sciences (IJERLAS) Psikologia: Jurnal Pemikiran dan Penelitian Psikologi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Psikologi Universitas Gadjah Mada International Journal of Business and Applied Economics (IJBAE)
Vivi Gusrini Rahmadani Pohan
Fakultas Psikologi, Universitas Sumatera Utara, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
INTEGRASI FRAUD DIAMOND THEORY DENGAN BUDAYA ORGANISASI UNTUK PENINGKATAN SISTEM PENCEGAHAN FRAUD Hidayat, Fajar Shidiq; Lumbanraja, Prihatin; Pohan, Vivi Gusrini Rahmadani
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5397

Abstract

Fraud merupakan isu yang signifikan, yang dapat menimbulkan kerugian besar bagi organisasi, baik dari segi keuangan maupun reputasi. Penelitian ini bertujuan untuk mengintegrasikan Teori Fraud Diamond dengan budaya organisasi di PT X, sebuah perusahaan distribusi logistik di sektor farmasi, dengan tujuan meningkatkan sistem pencegahan fraud. Pendekatan kualitatif diterapkan melalui metode wawancara mendalam, yang mengungkap bahwa fraud di PT X sering kali berupa penyalahgunaan aset dan manipulasi laporan keuangan, yang dipicu oleh kelemahan dalam sistem pengendalian internal serta adanya tekanan finansial. Temuan penelitian menunjukkan bahwa penerapan elemen-elemen dalam Teori Fraud Diamond—termasuk tekanan, kesempatan, rasionalisasi, dan kapabilitas—dapat diminimalkan melalui penguatan budaya organisasi yang mendukung integritas dan transparansi. Program pelatihan kesadaran fraud dan peningkatan komunikasi internal terbukti efektif dalam meningkatkan pemahaman karyawan mengenai pencegahan fraud. Penelitian ini menyimpulkan bahwa penguatan budaya organisasi, yang dipadukan dengan sistem pencegahan yang lebih efektif, sangat penting dalam mengurangi risiko fraud di masa yang akan datang di PT X.
ANALYSIS OF COMPENSATION AND WORKING ENVIRONMENT ON LECTURER PERFORMANCE AT AL AZHAR UNIVERSITY MEDAN Saidan Sany Lubis; Yeni Absah; Vivi Gusrini Rahmadani Pohan
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 4 (2024): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i4.1781

Abstract

The purpose of this study was to evaluate various aspects of the performance of lecturers at Al Azhar University Medan in terms of compensation and work environment. The population used is all lecturers of Al Azhar University Medan with the sample used using Slovin totaling 54 people. The data analysis technique used is using the classical assumption test consisting of (normality, heterocedacity, multicolonierity), multiple linear regression test, t test, f test and determination test using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that 1) Compensation has a positive and significant effect on Lecturer Performance, 2) Work Environment has no effect and is not significant to Lecturer Performance, 3) Compensation and Work Environment affect Lecturer Performance simultaneously.
Co-Authors Ananda Romauli Pasaribu Christiana Saragih Christiana Saragih Djamaludin Ancok Eka Danta Jaya Ginting Endang Sulistyawati Eqy Gusti Immanuel Saor Kembaren Hidayat, Fajar Shidiq Iskandarini J. Arnold Parlindungan Gultom Nur Hasanah Azka Tiffany Prihatin Lumbanraja Rebekka Riski Anggelina Batubara Saidan Sany Lubis Silalahi, Armando Al Haqqi Tulus Andre Leonardo Vina Yuliani Yeni Absah Zulkarnain Zulkarnain