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This Author published in this journals
All Journal Journal of Business and Management The Indonesian Journal of Business Administration Journal of Educational, Health and Community Psychology Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society Journal of Economic, Bussines and Accounting (COSTING) AFEBI Management and Business Review Jurnal Ilmiah Mandala Education (JIME) Community Engagement and Emergence Journal (CEEJ) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Action Research Literate (ARL) Journal of Applied Business, Taxation and Economics Reseach Journal Of World Science International Journal of Science and Environment International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Jurnal Pendidikan Indonesia (Japendi) Eduvest - Journal of Universal Studies
Achmad Ghazali
Sekolah Bisnis dan Manajemen, Institut Teknologi Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Journal : International Journal of Science and Environment

 1 
Business Process Analysis and Fraud Risk Management Design: A Case Study of PT. Global Intan Teknindo Adhitya Ferdian Adha, Adhitya Ferdian Adha; Ghazali, Achmad
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.267

Abstract

Small and medium business (SMEs) are vulnerable to fraud especially when they have informal processes, unrecorded operating processes, and poor internal controls. The paper will explore the business processes within PT Global Intan Teknido (GIT), a small distributor of industrial instruments, in an attempt to identify areas vulnerable to fraud and develop a suitable fraud prevention system. The qualitative exploratory case study took place through the use of in- depth interviews, first hand observation and analysis of documents of the owner, the sales and finance employees and the customers and the vendors. Business Process Mapping (BPM) was used to represent the As-Is workflow, Fraud Triangle Theory to help evaluate the behavioral drivers, benchmarking to compare practices with others of similar companies, and Fraud Risk Management (FRM) framework as the foundation of creating a Stop-Loss System. The results demonstrate the risk of fraud based on the undocumented requests to personal WhatsApp accounts, the lack of documentation regarding the communication with vendors, issuing quotations not related to the system, purchase orders made not in the system, the creation of the invoice by sales employees, and payment made by customers to personal bank accounts. Opportunity was the prevailing determinant as shown by Fraud Triangle analysis and reinforced by the sales pressure and rationalization pertaining to speed and customer demands. Benchmarking confirms that systemized documentation and systems of multi-level approval of documents will make the fraud exposure significantly less. This paper is informed by these points, hence the proposal of an FRM-based Stop-Loss System, which is comprised of preventive, detective, and corrective controls. The research increases the body of literature on SME fraud prevention through proving the possibility of combining business process analysis and FRM in developing an effective and resource-friendly control mechanism applied to small businesses.
Optimizing Service Quality Through a People, Process, and Technology Approach for Freelance Tour Guides (Case Study of Timotravel) Herman, Timotius; Ghazali, Achmad
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.270

Abstract

This study examines the factors that contribute to inconsistent service quality among freelance tour guides at Timotravel, a newly established Indonesian SME operating in the outbound travel industry. As the company relies heavily on freelancers due to financial constraints and fluctuating demand, variations in guide competence, destination knowledge, time management, and professionalism have resulted in lower customer satisfaction and reputational risks. Using a qualitative case study approach, data were collected through semi-structured interviews with customers and freelance tour guides who participated in recent tours. The research applies the People, Process, and Technology (PPT) framework combined with Business Process Management (BPM) to analyze root causes and identify improvement pathways. Findings reveal three major sources of service variability: (1) people-related issues, including insufficient soft skills, limited destination knowledge, and lack of standardized competency requirements; (2) process-related weaknesses, such as incomplete or non-contextual SOPs that fail to guide real-time decision-making; and (3) technology-related gaps, including the absence of integrated systems for briefing, feedback collection, and knowledge sharing. The analysis highlights that inconsistencies are not solely the result of individual shortcomings but stem from systemic misalignment within Timotravel’s service design. Based on these findings, this research proposes an integrated improvement model consisting of enhanced competency training, redesigned SOPs aligned with BPM Level 1–3 process mapping, and the implementation of basic technological support tools such as CRM-driven feedback tracking and digital guide briefings. These recommendations are expected to improve service consistency, optimize operational performance, and strengthen customer satisfaction. The study contributes to service science literature by demonstrating how a PPT-driven approach can be applied to SMEs with limited resources to standardize service delivery while leveraging freelance-based human resources.
Co-Authors ., Hendric Adhitya Ferdian Adha, Adhitya Ferdian Adha Aditriananda, Audy Ahmad Adityareza Taruna Suhada Amelia Pratiwi Apriyadi, Arif arif, Victor Aruan, Dewi Roybot Vetrauli br Claudia Anggreacia, Winny Darda Natanegara, Maula Dwiani, Ery Effendi, Irwan Harisman Emeralda, Fahrulia Essada Nurachmah, Asri Fauzi, Dani Handayani, Dewi Wahyu Handayani, Heni Yuli Hary Febriansyah Herliyanti, Ririet Herman, Timotius Hidayatullah, Fajar Irawadi, Delano Irawan, Bambang Andri Jann Hidajat Tjakraatmadja Joko Susilo Kawolu, Fajar Kencana, Cindy Vera Gita Loudia Anggita, Ingelora M. Wifaq Qadratullah, M. Wifaq Mathew Chellizto Simanjuntak, William Michael Nessi Ovannia Widyaningrum, Nessi Ovannia Nur Budi Mulyono Paramitha, Widya Pramadhanty, Alifia Nuzul Prawatiningsih, Gesit Priyagung, Ahmad Rahmani Sugiharto, Reni Restu Andika, Alvin Dwi Rizky Mubarak, Muhammad Setyo Bimantoro, Yohanes Aldiyasa Silitonga, Alvin Paulus Ulva Datischa, Ulva Vidha Thaashaar, Julyestra Wesley Natanael, Wesley