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All Journal JIET (Jurnal Ilmu Ekonomi Terapan) Jurnal Informatika Ekonomi Bisnis
Putra, Berry
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Economics, Econometrics & Finance

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Fraud Prevention Analysis: Perceptions of Bank Sumsel-Babel Employees Putra, Berry; Adam, Mohamad; Meutia, Inten
Jurnal Ilmu Ekonomi Terapan Vol. 8 No. 2 (2023)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jiet.v8i2.45169

Abstract

If a nation's financial statements are stable and exist, and the financial system is stable, banking companies can contribute to economic growth. The growth or development of the banking world is not only dominated by certain banks such as BUMN Banks or Private Banks. However, this is also experienced by Regional Development Banks. In several cases in banking, Fraud occurs due to internal processes (human error), system failures, or external errors. This research uses a quantitative research method with a questionnaire observation approach, with the object respondents being Bank Sumsel-Babel employees, totaling 238 respondents and 34 question instruments”Smart-PLS analysis technique. Of the 32 indicators (2 indicators omitted), in the outer measurement model, data has validity and reliability with the approach that has been achieved. At the same time, in the inner path coefficient test model, all variables are negative with a value <- 420 (weak category). Meanwhile, at the R-square level of 0.688 (moderate), it can create a goodness of fit, robust value, and an accuracy of 95.0%. The estimation results show that all variables have a negative direction coefficient that significantly affects compensation, competence, and internal control of Fraud. At the same time, organizational culture, with a value of 0.138 > 0.05, indicates no effect on Fraud.
Determinan Fraud pada Persepsi Pegawai Perbankan dengan Budaya Organisasi sebagai Variabel Intervening Putra, Berry; Adam, Mohamad; Meutia, Inten
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.634

Abstract

Pembahasan tentang terjadinya tindakan fraud di sektor perusahaan perbankan yang dimana menitikberatkan keterkaitan dengan kompensasi, pengendalian internal, kompetensi pegawai sebagai indikator independen dan variabel budaya organisasi menjadi media interventing. Studi ini mengambil persepsi dari 238 pegawai bank dengan menggunakan metode kuesioner sampel purposive (purposive sampling) dengan jumlah pertanyaan sebanyak 34 pertanyaan. Dalam penelitian ini menggunakan teknik analisis metode Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS) yang menggunakan software smartPLS 3. Hasil survei menunjukkan bahwa variabel hasil efek total koefisien menunjukkan bahwa kompensasi, pengendalian internal dan kompetensi memilki pengaruh terhadap budaya organanisasi. Sedangkan dalam pengujian uji jalur dimana budaya organisasi mampu menjadi interventing atau sebagai mediasi terhadap tindakan terjadinya fruad. Dalam hal untuk mencegah tindakan akan terjadinya fraud dalam perusahaan perbankkan perlu adanya pengetatan sebuah peraturan dan kebijakan yang dibuat baik dari pihak internal ataupun eksternal perusahaan. Selain itu perlu diadaknya sosialisasi untuk para karyawan perihal bahaya tindakan fraud.
Co-Authors Inten Meutia Mohamad Adam