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All Journal Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Media Mahardhika Indonesian Journal of Law and Economics Review Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Inquest Journal Innovative Technologica: Methodical Research Journal Journal of Economics, Assets, and Evaluation International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy International Journal of Artificial Intelligence for Digital Marketing International Journal of Business, Law and Political Science Academia Open
Fityan Izza Noor Abidin
Universitas Muhammadiyah Sidoarjo
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation: Moralitas Individu, Pengendalian Internal Terhadap Fraud Dengan Budaya Etis Organisasi Sebagai Pemoderasi Fityan Izza Noor Abidin; Sri Enggar Puji Handayani; Sarwenda Biduri
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7848

Abstract

This study explores the impact of individual morality and internal controls on fraud risk in the implementation of healthcare assurance by Indonesia's BPJS. It emphasizes the moderating role of organizational ethics. Using a quantitative approach and Partial Least Square (PLS) analysis, data was gathered via direct surveys from Rumah Sakit Umum Al-Islam H.M. Mawardi Krian employees. The results indicate that individual morality has a limited effect on fraud risk, with individual moral reasoning playing a key role in behavior. However, internal controls significantly mitigate fraud risk, aligning with the fraud triangle theory's principles. Surprisingly, organizational ethical culture weakens the link between individual morality and internal control in relation to fraud risk, as a strong ethical culture raises standards and influences employee conduct positively. In conclusion, the study highlights the importance of strengthening internal controls in healthcare institutions to enhance employee ethics and prevent fraud. Future research could extend this investigation to include manufacturing companies, broadening our understanding of factors mitigating fraud risk in BPJS healthcare assurance. Involving multiple healthcare institutions would enhance the generalizability of these findings. highlights : Individual moral reasoning levels do not significantly impact fraud risk in healthcare assurance implementation, emphasizing the complexity of ethical decision-making. Effective internal controls are crucial in mitigating fraudulent activities, aligning with the principles of the fraud triangle theory. Organizational ethical culture can either strengthen or weaken the relationship between individual morality and internal control, highlighting the role of corporate ethics in shaping employee behavior and reducing fraud risk. Keywords : Individual Morality, Internal Control, Organizational Ethics, Fraud Risk, Healthcare Assurance
Transforming Inventory Management for Global Manufacturing Efficiency: Mengubah Manajemen Persediaan untuk Efisiensi Manufaktur Global Winda Kharisma; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8061

Abstract

This qualitative study explores the application of raw material inventory accounting information systems and internal control measures at PT. Perdana Sukses Makmur, a manufacturing company in Indonesia. Through interviews, observation, and documentation analysis, the research identifies that while the company's inventory system is well-implemented, certain internal control measures, such as the combination of functions and responsibilities, require improvement. These findings contribute to understanding inventory management practices in manufacturing firms, suggesting areas for enhancing internal control to improve production efficiency and organizational performance. Highlight: Efficient Inventory System: PT. Perdana Sukses Makmur demonstrates effective inventory management practices. Internal Control Challenges: Addressing function combination enhances organizational oversight. Production Efficiency Implications: Refining internal controls enhances manufacturing performance. Keywoard: Inventory Management, Internal Control, Manufacturing Company, Qualitative Study, Indonesia
SAP Integration Boosts Financial Transparency in Indonesia: Integrasi SAP Meningkatkan Transparansi Keuangan di Indonesia Alkifa Wahyuning Tyas; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8062

Abstract

This study evaluates the implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit and its impact on financial report transparency. Using a descriptive qualitative method involving interviews, observation, and documentation, the research found that only four of nine SAP modules are used, yet the system is well-implemented. The SAP system enhances financial report transparency by meeting key transparency characteristics, thereby reducing fraud and ensuring accurate financial disclosures. This suggests that even partial SAP implementation can significantly improve financial transparency. Highlight: Limited Modules: Four of nine SAP modules are effectively utilized. Transparency Boost: SAP system enhances financial report transparency significantly. Fraud Reduction: Improved transparency reduces fraud and ensures accurate financial disclosures. Keyword: SAP system, financial transparency, qualitative analysis, Kimia Farma, financial reporting
Co-Authors Agustin, Indah Dwi Alkifa Wahyuning Tyas Alshaf Pebrianggara Anggraini Normaria Rahayu Ayu Rahmawati Dina Dwi Oktavia Rini Endra Wahyu Ningdiyah Evelina, Aisyah Quinta Frisdianalis Tihta Ficahyani Gumilang, Fendy Mulyo Galih Handayani, Sri Enggar Puji Hanifa, Miftachul Juanita, Senja Putri Kharisma, Winda Marita, Dea Putri Mifta Salwa Miftachul Hanifa Milasari, Anis Munawaroh, Wahidatul Ningdiyah, Endra Wahyu Nisa’, Khoirun Noor Fatimah Mediawati Nur Istiqomah Nurmalianto, Achmad Hilmi Ardiansyah Pangerti, Errina Nur Setia Pambudi Pramudita, Rifkiansyah Aryasatya Pratama, Rizki Yudha Putri, Devy Amelia Raden Mohamad Herdian Bhakti Rahmadani, Hanun Restu, Firda Dini Rizky Nur Aziz Ruci Arizanda Rahayu Sari, Reni Ratna Sarwenda Biduri Sri Enggar Puji Handayani SURYANTI Trisuci, Choirunnisa Mutiara Tyas, Alkifa Wahyuning Tyas, Winda Sukmaning Via, Varadila Isnada Alif Winda Kharisma Wiwit Hariyanto Wulandari, Rachma Dwi Zubaida, Refiana