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All Journal Global Strategis IMAGE Buletin Ekonomi Fundamental Management Journal DERIVATIF Journal of Management and Business Review International Journal of Artificial Intelligence Research JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Mitra Manajemen IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Jurnal Pertahanan : Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity Prosiding Seminar Nasional Pakar IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal Bisnis Darmajaya JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Asia Pacific Fraud Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Accounting Auditing and Business Prosiding National Conference for Community Service Project Reswara: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal ComunitA Servizio Journal of Sustainable Community Development (JSCD) GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Pengabdian Mandiri INCOME: Indonesian Journal of Community Service and Engagement Journal of Education Technology Information Social Sciences and Health Jurnal Pengabdian Ahmad Yani Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pengabdian West Science Jurnal Kabar Masyarakat AMMA : Jurnal Pengabdian Masyarakat fundamental management journal Prosiding Seminar Nasional Unimus Conference Proceedings International Conference on Education Innovation and Social Science
Posma Sariguna Johnson Kennedy
Universitas Kristen Indonesia
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Journal : Asia Pacific Fraud Journal

 1 
THE EFFECT OF CORRUPT BEHAVIOR ON THE FLOW OF FOREIGN DIRECT INVESTMENT TO INDONESIA Posma Sariguna Johnson Kennedy
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1209.445 KB) | DOI: 10.21532/apfjournal.v3i1.70

Abstract

The objective of this paper is to find out whether corrupt behavior can affect the foreign investment flow to Indonesia. Corrupt behavior in Indonesia is proxyed using Corruption Perceptions Index (CPI) issued by Transparency International institution. This study was conducted empirically through a single model built using a gravity model with panel data regression. The variables included in the model are capital flows, bilateral factor, economic size of home country, economic size of host country, barrier of investment, and global factors. The bilateral factor is reviewed using the competition of foreign investment flow to China. The investment constraint, in the form of corruption, is reviewed using the Corruption Perceptions Index (CPI). The result of the research shows that foreign investors are very concerned about corruption in Indonesia which is considered as a barrier and obstacle in investment. The high level of corruption has resulted in a decrease in the flow of foreign direct investment into Indonesia. This should be cautioned because corruption in Indonesia has had a negative effect on the investment climate in Indonesia.
THE RELATION OF CORRUPTION POTENTIAL PERCEPTION WITH BUSINESS INTEGRATION, PUBLIC INTEGRATION, AND LOCAL INTEGRATION SYSTEM (FROM CORRUPTION PERCEPTION SURVEY ANALYSIS) Posma Sariguna Johnson Kennedy; Santi Lina
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.160

Abstract

Potential of corruption is a condition that allows corruption criminal to occur. This paper aims to see whether perceptions of potential corruption have a relationship with business integrity, public integrity, and local integrity systems. The research method used is analysis by looking at the relationship between variables using Rank Spearman test. The results indicate that perceptions of potential corruption have relationship with local integration systems, local integration systems have relationship with the perceptions of business integrity, and the perceptions of business integrity have relationship with public integrity. Thus there are findings that, the eradication of corruption can not be initiated from public integrity, but must be initiated by the improvement of a clean system.
ANALYSIS OF THE EFFECT OF INDONESIAN DEFENSE BUDGET POLICY ON NATIONAL ECONOMIC GROWTH Posma Sariguna Johnson Kennedy
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.022 KB) | DOI: 10.21532/apfj.001.17.02.01.04

Abstract

ABSTRACTThis study aims to show that budget policy is not only to strengthen defense equipment to the “minimum essential force”, but it should not be forgotten that budget policy also provide a multiplier effect on economic growth. The use of a good defense budget can be seen from the extent to which the budget affects the economic growth. This influence is tested by using a single equation of economic growth that is built from the supply side. Regression results of the quartile data of 1991-2010 show that the increase in the national defense budget turns out to have no effect on economic growth and gives negative externalities to the private sector. But, non-defense government budgets provide positive externalities to the private sector. This indicates that the non-defense budgets are able to provide a multiplier effect on the economy, but the defense budget has no effect on the economic sectors directly. So, the defense budget policies must give effect to the national economy, such as increased production with the development of the defense industry to meet the domestic needs of defense equipment.
Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020 Posma Sariguna Johnson Kennedy
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.254

Abstract

This study aims want to see the results of the examination of the Supreme Audit Agency (BPK) in its reporting to the House of Representatives of the Republic of Indonesia (DPR-RI)  concerning the study of State Finance to fulfill the task of inspection of Accountability for Implementation of the Budget (APBN) for the Fiscal Year 2020 related explicitly with the COVID-19 Handling and National Economic Recovery Program (PC-PEN), in connection with the Internal Control System (SPI) and Compliance with Legislation. The research method in this study is to use qualitative methods through the literature or secondary data. The process of collecting data in this research is by using the form of documentation and literature study, namely by collecting and studying data, especially those taken from the results of the BPK examination. Although the BPK’s examination results gave an “Unqualified Opinion” (WTP), BPK still saw that it did not fully achieve the effectiveness, transparency, accountability, and compliance of State Finance management and responsibilities in the PC-PEN Program in the COVID-19 pandemic emergency conditions.
Governance of Village-Owned Enterprises (BUM Desa) in Achieving Village Resource Independence in Bogor District Kennedy, Posma Sariguna Johnson; Kusuma, Vincentius Andi Mintarja
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.320

Abstract

Village-Owned Enterprises (BUM Desa) were established as instruments to enhance village resources, as mandated by Law No. 6 of 2014 on Villages. This study aims to analyze village potential, identify priority business areas for BUM Desa, and evaluate the governance practices implemented to support the economic independence of village resources. Adopting a descriptive qualitative approach, data was collected from both primary and secondary sources. The research focuses on BUM Desa entities within Bogor Regency, specifically BUM Desa Citra Wangi in Dramaga District, BUM Desa Sehati in Citeurep District, and BUM Desa Singasari Mandiri Energi in Jonggol District. The findings indicate that village potential identification was not fully aligned with local resource policies, particularly regarding the effective utilization of village assets and the empowerment of communities as economic drivers. Business priorities within BUM Desa often failed to focus on asset management, and governance practices lacked standardized guidelines and objective assessment measures. Additional issues included negative interventions by village heads, conflicts of interest among BUM Desa administrators, and low levels of community involvement, which hindered the effectiveness of BUM Desa in fostering economic independence.
Governance of Village-Owned Enterprises (BUM Desa) in Achieving Village Resource Independence in Bogor District Kennedy, Posma Sariguna Johnson; Kusuma, Vincentius Andi Mintarja
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.320

Abstract

Village-Owned Enterprises (BUM Desa) were established as instruments to enhance village resources, as mandated by Law No. 6 of 2014 on Villages. This study aims to analyze village potential, identify priority business areas for BUM Desa, and evaluate the governance practices implemented to support the economic independence of village resources. Adopting a descriptive qualitative approach, data was collected from both primary and secondary sources. The research focuses on BUM Desa entities within Bogor Regency, specifically BUM Desa Citra Wangi in Dramaga District, BUM Desa Sehati in Citeurep District, and BUM Desa Singasari Mandiri Energi in Jonggol District. The findings indicate that village potential identification was not fully aligned with local resource policies, particularly regarding the effective utilization of village assets and the empowerment of communities as economic drivers. Business priorities within BUM Desa often failed to focus on asset management, and governance practices lacked standardized guidelines and objective assessment measures. Additional issues included negative interventions by village heads, conflicts of interest among BUM Desa administrators, and low levels of community involvement, which hindered the effectiveness of BUM Desa in fostering economic independence.
Co-Authors 1, Silverawati ADOLF B. HEATUBUN Agustina, Doan Otanti Alexander Benedictus Bala T anastasia Anastasia Zefanya Anatasya Yanis Anggunsari, Ratih Anselmus Rufus Anton PW Nomleni Arif Fauzan, Arif Aswin Griksa Fitranto Ayub U.I. Meko Bala Tifaona , Alexander Benedictus Bala Tifaona, Alexander Benedictus Bastian Heatubun, Adolf Betayanti Oktavia Budi Leksono Busono , Bibin Busono, Bibin Chyntia Natasha Sihombing Cinta Sihombing Debbi Prasetia Angriawan Emma Tampubolon Emma Tampubolon Emma Tampubolon Emma Tampubolon, Emma Erida Manalu Ezra Juninda Butar-Butar Fakhriansyah, Muhammad Farida Gultom Franky Sitorus Haetami, H Haetami, Haetami Hardi Surya Surya Harefa, Alvani Amaerita Harya P, Timothy Wisnu Hendrik, Toni Hidayat, Tofik Rahman Humala Situmorang Humala Situmorang Humala Situmorang Hutahaean, Ita Purnama Hutapea, Ganda T. Ignatius Abraham Enga Tifaona Irene, Patricia Josephine L.Tobing, Suzanna Kusuma, Vincentius Andi Mintarja L.Tobing, Suzanna Josephine L.Tobing, Suzanna Josephine L.Toruan, Rutman Laura Magdalena Tampubolon Lumbantoruan, Rutman Megawati . Melina Geni Putri Sinaga Melinda Malau Muliahadi Tumanggor Narsiana Melti Novita, Yohana Patricia Irene Permatasari, Fransisca Indah Pratama, Bernadt Andri Rahayu Widya Murti Rahman Hidayat, Tofik Rahmat Santoso, Rahmat Raintung, William Dwiarkha Lewu ratih, Ratih Anggunsari Ricky Martin Manullang Ricky Martin Manullang Ricky Martin Simanullang Ricky Simanullang Roy Sembel Rupiko Hayrani Rut Monica Desrianty T Ruth Mote Rutman L. Toruan Rutman L.Toruan Rutman L.Toruan Rutman Lumban Toruan Rutman Lumban Toruan Rutman Lumbantoruan Rutman Lumbantoruan Rutman Lumbantoruan1 Rutman Lumbatoruan Sahetapy, Mendy Thensya Santi Lina Santi Lina Santi Lina Santi Lina Siregar Santi Lina Siregar Sari, Oktavitaria Selvia Sitompul Septianingsih, Karunia Novia Ayu Setya, Roland Andi Sibarani, Mentiana Sihombing, Christina N. Silvanita, Ktut Simanjuntak, Cristin Simanjuntak, Priskila Theodora Sinaga, Monalisa Kartini Siregar, Santi Lina Sitorus, Frangky Yosua Situmorang, Humala Situmorang, Humala Sri Pare Suciati Suciati Sutrasna, Yudi Suwardi Mon, Petrus Suzanna Josephine L Tobing Suzanna Josephine L. Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine Lumban Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna, Suzanna Josephine LTobing Tarigan, Lukas Timothy, Miracle Tobing, Emerald GM. Tobing, Fenny BNL Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine Lumban Toni Hendrik Toruan, Rutman L. Toruan, Rutman L. Toruan, Rutman Lumban Valensia Intan Dyah Kartika Winri Veronica Wulan Fitri Utami Yanis, A Yudi Sutrasna Zefanya, Anastasia