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All Journal AFRE Accounting Financial Review Jurnal Ilmiah Akuntansi Kesatuan
Purwatiningsih Lisdiono
Universitas Indonesia
Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk Purwatiningsih Lisdiono; Monica Salim; Suwarno Suwarno
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1717

Abstract

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country. The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25. The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention. Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention
Digital Transformation Risk Management in Credit Channeling Adelya Hidayati; Purwatiningsih Lisdiono
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10344

Abstract

This study aims to evaluate the implementation of credit risk management at Bank XYZ in the context of providing credit through channeling cooperation with P2P platforms. Using a qualitative research method with a case study approach, the study involves senior employees and key officials of Bank XYZ directly involved in credit risk management practices, as well as partner institutions. Data collection is conducted through document analysis and interviews, utilizing primary and secondary data. The findings reveal that while Bank XYZ has successfully integrated digital technology to streamline its credit provision processes, significant challenges remain in managing credit risk due to borrower defaults, ensuring data security, and maintaining regulatory compliance. Although comprehensive risk identification processes, strict data security policies, and robust access controls are in place, improvements are needed in updating risk analysis procedures and regularly reassessing risk appetite and tolerance. This research provides valuable insights for companies to enhance their credit risk management practices and for regulators to formulate appropriate policies for the fintech industry. Supported by the ISO 31000 framework, the study aims to enhance the robustness of risk management practices at Bank XYZ, aligning them with international best practices in risk management.DOI: https://doi.org/10.26905/afr.v7i1.10334   
Co-Authors Adelya Hidayati Monica Salim Suwarno Suwarno