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All Journal Juara: Jurnal Riset Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Sebatik Owner : Riset dan Jurnal Akuntansi JURNAL EKOBIS DEWANTARA Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Buletin Poltanesa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Helmi, Syarif M
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Sebatik

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Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia Putra, Adirama Chrisna; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2599

Abstract

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.
Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable Julianto, Hery; Yunita , Khristina; Fahmi , Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2613

Abstract

This study aims to analyze the influence of green accounting, company performance, and carbon emission disclosure on firm value, with gender diversity on the board of directors as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023. Employing a quantitative causal-comparative research design, secondary data were collected from annual reports, sustainability reports, and environmental performance rating documents (PROPER). Statistical analyses including descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis were conducted using SPSS 25. The results reveal that green accounting, company performance, and carbon emission disclosure have significant positive effects on firm value. Moreover, gender diversity on the board significantly moderates these relationships, though with varying effects: it weakens the positive impact of green accounting on firm value but strengthens the effects of company performance and carbon emission disclosure. These findings suggest that while environmental accounting practices and corporate performance are critical in enhancing firm value, the role of gender diversity introduces complex dynamics in corporate governance influencing sustainability outcomes.
Co-Authors Ahmad Faisal Amanda, Urai Tiara Aswaliza Aswat, Ibnu Awvada, Nida Ayu Puspitasari, Ayu Desyana, Gita Domineka, Billy Ghozali Dosinta , Nina Febriana Dosinta, Nina F Elok Heniwati Fahmi , Muhammad Faisal , Ahmad Fauziah, Tiya Hamzani, Umianty Harjanto, Arief Helisa Noviarty Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Julianto, Hery Kurniadi, Ahmad Maulania, Maghfira Izzati MUHAMMAD FAHMI Nina Febriana Dosinta Putra, Adirama Chrisna Ranggau, Aurelius Regana Septian, Tri Rizki Tia, Maria Yoaneta Vitriyan Espa Wulandari Wulandari Wulandari, Rahmaniar Yantiana, Nella Yunita , Khristina