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All Journal Prosiding Seminar Nasional Pakar International Journal of Management Research and Economics
Chindy Flawdia Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH FRAUD DIAMOND TERHADAP TINDAK PIDANA KORUPSI Chindy Flawdia Putri; Harti Budi Yanti
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6916

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi perilaku tindak pidana korupsi yang berada di swasta dan pemerintahan dengan menggunakan dimensi fraud triangle yang terdiri dari tekanan, kesempatan, rasionalisasi. Penelitian ini menggunakan metode purposive sampling dan convenience sampling, dimana purposive sampling adalah pemilihan sampel yang dilakukan secara tidak acak sehingga nanti nya hanya sampel-sampel yang diperlukan yang dapat di uji, sedangkan convenience sampling yaitu pengambilan sampel yang mudah dengan pendekatan kualitatif yang hasil akhirnya di kuantitatifkan. Variabel independen dalam penelitian ini adalah Fraud Triangle , variable dependen adalah tindak pidana korupsi dan variable moderasi adalah pencegahan fraud . Data diperoleh melalui metode kuesioner dengan skala likert. Metode statistik yang digunakan adalah regresi linier berganda dengan bantuan software SPSS 22. Hasil dari penelitian ini menunjukkan bahwa dari tigavariabel fraud Trianglevariabel tekanan, kesempatan dan rasionalisasi semua berpengaruh terhadap tindak pidana korupsi .
Legal, Accounting and Tax Implications of the Lending Cartel Case 05/KPPU-I/2025 in Indonesia Grace Grace; Chindy Flawdia Putri; Mutiara Rizqi Nur Rachmi; Josmar Munthe; Puguh Aji Hari Setiawan
International Journal of Management Research and Economics Vol. 4 No. 3 (2026): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i3.4694

Abstract

This research examines the case Number 05/KPPU-I/2025, and states that about 97 peer-to-peer (P2P) lending platforms were found guilty of cartel practices by fixing daily interest rates at 0.8%. Komisi Pengawas Persaingan Usaha (KPPU) imposed fines amounting to IDR 755 billion. This decision was upheld by the Supreme Court’s Judicial Review in 2026. Upon basic legal overview, this research also discussed the interdisciplinary chain reaction triggered by this antitrust ruling. The second point of view is from an accounting perspective, discussing margin compression and capital depletion caused by fines that required platforms to aggressively reclassify loan portfolios into Stage 2 and 3 under PSAK 109. This reclassification will make a sharp spike in Allowance for Impairment Losses, and impacting the platform’s profitability and capital adequacy. From A Taxation point of view,  this research also dis-cussed the structural friction between PSAK 109 predictive, forward-looking Expected Credit Loss (ECL) provisioning and the Directorate General of Taxes’ retrospective, realization-based approach to bad debts under Minister of Finance Regulation No. 69/PMK.03/2022. The difference between ac-counting and taxation; creates a permanent book-tax gap, thus inflating the Effective Tax Rate (ETR) when platforms are under extreme cash flow duress. Using an empirical juridical qualitative case study design, this research will reveal the systemic bottlenecks in inter-agency data sharing between the KPPU and Otoritas Jasa Keuangan (OJK) under Law No. 4/2023.
Co-Authors Grace Grace Josmar Munthe Mutiara Rizqi Nur Rachmi Puguh Aji Hari Setiawan Yanti, Harti Budi