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All Journal Studi Akuntansi, Keuangan, dan Manajemen eProceedings of Engineering International Journal of Mathematics, Statistics, and Computing
Firdaus, Muhammad Ilham
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences

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Application of Benford's Law to Detect Fraud in Customers’ Ending Balances Using First Digit Test, Second Digit Test, and First Two Digits Test Firdaus, Muhammad Ilham; Prabowo, Agung; Istikanaah, Najmah
International Journal of Mathematics, Statistics, and Computing Vol. 3 No. 2 (2025): International Journal of Mathematics, Statistics, and Computing
Publisher : Communication In Research And Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijmsc.v3i2.205

Abstract

Bank fraud involves several actions such as manipulating duplication, forgery, changing accounting records and so on. This study aims to detect the potential for fraud in banking reports on customer final balances. The types of tests used to detect potential fraud in this study are the First Digit Test, Second Digit Test and First Two Digit Test Benford's Law. Benford's law states that the proportion of occurrences of numbers in certain numbers is not the same. In addition to the three Benford's Law tests, further statistical tests were carried out to determine the magnitude of the deviation between the actual proportion of occurrences and the expected proportion of Benford's Law using the Mean Absolute Deviation (MAD), Chi-square test, and Z test. This study uses secondary data on the final balance of customer deposits as of July 2023 as much as 20,105 data. The results showed that there were indications of fraud in the form of rounding and duplication of data on the customer's final balance. MAD results show that the proportion of occurrence of actual numbers is quite consistent with the proportion of occurrence of Benford's Law expectations. Based on the Z test, the balance that has the potential for fraud is the value with the first digit '5', the second digit '3' and the first two digits '23'. These numbers can be found in balances with a nominal value of Rp5000 and Rp5636 in the first digit '5', and Rp23038 in the second digit '3' and the first two digits '23'.
Perancangan Quality Metrics Untuk Pengendalian Kualitas Proyek Dengan Metode Internal Control Pada Proyek Refurbished NTE Di Pt XYZ Firdaus, Muhammad Ilham; Tripiawan, Wawan; Bay, Achmad Fuad
eProceedings of Engineering Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Engineering

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Abstract

Abstrak — PT XYZ merupakan salah satu perusahaan yang menjadi pemimpin dala industri telekomunikasi sebagai perusahaan yang memproduksi berbagai alat penunjang telekomunikasi dengan perakitan telepon dan peralatan transmisi sebagai kegiatan utamanya. Pada tahun 2019, PT XYZ mengalami kesulitan dalam perkembangan industri dan memutuskan untuk bekerja sama denga PT ABC untuk menjalankan proyek refurbished. Proyek ini memiliki garis besar yaitu perbaikan NTE (Network Terminal Equipment). Manajer proyek yang bertanggung jawab merupakan karyawan yang bekerja di PT XYZ dan terjun langsung dalam proyek ini. Kualitas yang diinginkan dari hasil perbaikan yang diinginkan yaitu NTE dengan kualitas sangat baik. Namun saat hasil proyek di deliver kepada PT ABC, ternyata terdapat komplain dari konsumen mengenai NTE yang memiliki casing perangkat mudah pecah, aksesoris mudah rusak, dan jangkauan sinyal yang pendek. Setelah dilakukan observasi dan studi literatur, didapatkan bahwa perusahaan belum memiliki quality metric sebagai dokumen pendukung untuk kegiatan control quality sehingga akan dilakukan perancangan quality metrics menggunakan metode internal control dalam mengidentifikasi kemungkinan kendala yang terjadi dan bagaimana cara mencegahnya. Serta terdapat critical success criteria sebagai parameter kesuksesan dari setiap kegiatan dengan mengadaptasi metode SMART. Hasil dari penilitian ini berupa quality metrics sebagai dokumen pendukung kegiatan control quality agar dapat menunjang proses validate scope.Kata kunci — quality metrics, internal control, smart, skala guttman, skala likert, project quality Management.
Digitalization Marketing and Payments for Sustainable Business at PT Albilad Internasional Group Pebrianti, Yulia; Yogasnumurti, Raras Risia; Yuvita, Heni; Firdaus, Muhammad Ilham; Harmawansyah, Theo; Zulfani, Zulfani
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5756

Abstract

Purpose: This study aims to formulate strategic steps to optimize the use of digital technology in supporting the business sustainability of PT Albilad Internasional Group, a provider of Umrah and Hajj travel services in Palembang. Research Methodology: This research employed a qualitative approach conducted at PT Albilad Internasional Group. Data were collected through in-depth interviews, direct observations, and document analyses. The data were analyzed using descriptive qualitative techniques to explore the contextual challenges and opportunities related to digital transformation. Results: The findings indicate that PT Albilad Internasional Group has begun adopting digital innovations, such as social media for marketing activities and Quick Response Code Indonesian Standard (QRIS) for non-cash payments. However, its implementation remains suboptimal due to the absence of a structured digital strategy and limited customer adoption of digital systems. This study proposes several strategic recommendations, including strengthening social media management, enhancing digital communication strategies, and increasing customer engagement with digital payment services. Conclusions: The study concludes that although PT Albilad Internasional Group has gradually integrated digital marketing and payment technologies, further optimization is necessary to enhance competitiveness and ensure long-term business sustainability in an increasingly digitalized travel industry. Limitations: This study focused on a single company and utilized a qualitative design, which may limit the generalizability of the findings. Contributions: This study contributes to the academic literature and provides practical insights for travel agencies seeking to improve their digital marketing and payment systems.
Co-Authors Agung Prabowo Bay, Achmad Fuad Harmawansyah, Theo Istikanaah, Najmah Pebrianti, Yulia Wawan Tripiawan Yogasnumurti, Raras Risia Yuvita, Heni Zulfani, Zulfani