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This Author published in this journals
All Journal The Scientia Journal of Social and Legal Studies Journal of Governance and Administrative Issues The Scientia Journal of Economics Issues Journal of Entrepreneurship and Financial Technology
Yudha Pramana
Universitas Udayana
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ADDRESSING THE FINANCIAL REPORTING FRAUD: A RATIONAL CHOICE THEORY PERSPECTIVE Anis Wahyu Hermawan; Yudha Pramana
The Scientia Journal of Social and Legal Studies Vol. 1 No. 2 (2022): The Scientia Journal of Social and Legal Studies
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.907 KB) | DOI: 10.56282/sjsls.v1i2.167

Abstract

Skandal pelaporan keuangan masih terjadi, termasuk pada perusahaan yang terdaftar di bursa efek, sekalipun telah terdapat hal-hal yang menguntungkan manajemen, seperti gaji, tunjangan, dan bonus yang cukup besar dan audit yang dilakukan oleh kantor akuntan public yang bereputasi secara periodic. Perlu melakukan penanganan kecurangan pelaporan keuangan berdasarkan perpsektif ilmu social. Berdasarkan teori rational choice institutionalism, penanganan kecurangan pelaporan keuangan yang pada dasarnya terdiri dari insentif atau tekanan atau motif, sikap, dan kesempatan,memadai dilakukan dengan memetakan perilaku dan kepentingan-kepentingan yang rasional terhadap para actor atau agen dalam korporasi, menerapkan kontinuitas korporasi melalui preferensi tetap dan institusi yang stabil, dan mampu menjelaskan determinisme ekonomi.
URGENCY OF INDEPENDENT POSITION IN CORPORATE GOVERNANCE: A LEGAL PERSPECTIVE IN ADDRESSING FRAUD IN THE INDONESIA STOCK EXCHANGE Anis Wahyu Hermawan; Yudha Pramana
Journal of Governance and Administrative Issues Vol. 1 No. 2 (2022): Journal of Governance and Administrative Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.685 KB) | DOI: 10.56282/jgai.v1i2.171

Abstract

Kecurangan laporan keuangan yang masih terjadi pada perusahaan tertentu yang tercatat di bursa efek, termasuk bursa efek Indonesia (BEI), akan menurunkan kualitas dan integritas informasi keuangan yang disajikan. Perlu melakukan studi yuridis normative dalam membahas urgensi posisi komisaris independent, direktur independent, dan komite audit pada setiap korporasi yang ada di BEI. Disimpulkan bahwa jabatan/posisi independent, berupa komisaris independent, direktur independent, dan komite audit diperlukan dalam menangani kecurangan yang terjadi pada suatu korporasi mengingat penguatan ketiga posisi tersebut akan mendorong terciptanya transparansi, akuntabilitas, responsibilitas, dan keadilan dalam pengolalaan korporasi.
The Urgency of Agency Theory in Minimizing Financial Fraud: A Case Study in the Construction Industry Yudha Pramana; Anis Wahyu Hermawan
The Scientia Journal of Economics Issues Vol. 1 No. 1 (2022): The Scientia Journal of Economics Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.798 KB) | DOI: 10.56282/sjei.v1i1.163

Abstract

Fraud that still occurs in certain corporations, including in specific construction industries, is a problem that must be addressed in the current era of good corporate governance (GCG). Based on secondary data and with a qualitative approach, it is concluded that the weakness of corporations in applying agency theory has led to fraud in the form of motives, incentives, opportunities, and rationalizations carried out by agents. In comparison, one of the implementations of agency theory in tackling fraud in financial statements is to apply accountability through contractual relationships that are strictly binding on agents and principals.
Challenges on Inclusive Tax Education in Indonesia: An Introduction Leo B. Barus; Yudha Pramana
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.350

Abstract

The existence of Article 51 paragraph (2) letter c, paragraph (3), and paragraph (4) of Government Regulation Number 50 of 2022 indicates that the Directorate General of Taxes (DGT) (as the tax authority in charge of central taxes) and the Regional Government (as the regional/local tax authorities) must carry out an inclusive tax education program throughout the territory of the Republic of Indonesia. However, tax inclusion activities are not something that is easy. It is concluded that tackling the challenges of inclusive tax education in Indonesia can only be carried out if the vision is to serve all age ranges and levels of taxpayers in order to provide fair and participatory learning. Several solutions are teaching and learning processes, involving interactive media (such as games and videos), and involving technology (such as webinars, zoom, free or unpaid applications, and websites).
Co-Authors Anis Wahyu Hermawan Leo B. Barus