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All Journal Journal of Economics, Assets, and Evaluation International Journal of Economics and Management Sciences
M. Fadlan Irfan Damanik
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Feasibility Analysis of Pulse Sales and PPOB Payment Business: Yuli Pulsa Case Study M. Fadlan Irfan Damanik; Azwan Bastian; Aji Haviz; Nasution, Hasbiyana; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.562

Abstract

This study aims to analyze the feasibility of a business in selling credit and PPOB (Payment Point Online Bank) payment services at UMKM Yuli Pulsa in Binjai City. The study covers business feasibility in marketing, technology and financial aspects to see the potential for profitability and business sustainability. The analysis method used involves a data-based and systematic approach to evaluate relevant business strategies. The results of the study indicate that marketing strategies such as providing discount coupons and using banners are effective in increasing customer attraction. The use of technology through the Fazz Agent application and social media supports operational efficiency and expanding market reach. In terms of finance, the payback period is estimated at 3 years 3 months 3 weeks, reflecting positive profit prospects
Literature Review : The Effect of Forensic Audit, Investigative Audit, Judgment Professionalism, Independence and Internal Control on Fraud Disclosure Della Chastika; Rara Ivanka; M. Fadlan Irfan Damanik; Handriyani Dwilita
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.448

Abstract

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.
Co-Authors , Heriyati Chrisna Aji Haviz Azwan Bastian Della Chastika Handriyani Dwilita Nasution, Hasbiyana Rara Ivanka