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Hamzani, Umianty
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Agriculture, Biological Sciences & Forestry Computer Science & IT Education

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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.
The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality Saputra, Rizki; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3366

Abstract

This study aims to analyze the moderating effect of corporate transparency on the relationship between audit quality, audit committee, and ownership structure on the quality of financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative method with data analysis conducted using SPSS version 25. The results indicate that audit quality and the audit committee have a significant effect on the quality of financial reporting. On the other hand, ownership structure does not have a significant effect on financial reporting quality. Corporate transparency is proven to moderate the influence of audit quality and the audit committee on financial reporting quality; however, transparency does not moderate the influence of ownership structure on financial reporting quality.
Co-Authors Helmi, Syarif Helmi, Syarif M MUHAMMAD FAHMI Nina Febriana Dosinta Putra, Adirama Chrisna Saputra, Rizki