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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Permata, Nella
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The effect of compensation suitability, internal control, accounting information systems, and management morality on fraud prevention (study on Fox Hotel Pekanbaru City) Permata, Nella; Ramashar, Wira
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.5466

Abstract

This research is a quantitative study with the research objective to examine the effect of internal control, accounting information systems, management morality and compensation conformity on fraud prevention. The population in this study were front office and back-office employees at Fox Hotel Pekanbaru City. This study uses primary data collected using a questionnaire. In this study the sample amounted to 30 respondents selected using purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that internal control, accounting information systems, management morality and compensation conformity have a significant effect on fraud prevention.
Praktik Binary Option Bertopeng Investasi Dari Perpsektif OJK Ramadhani, Elsa; Karni, Nur Aisyah; Permata, Nella
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.463

Abstract

In Indonesia, binary options are still a relatively new financial product. New users of the binary options platform still do not realize that high risk is always correlated with predicted price fluctuations of the financial instruments used as assets. This study aims to try to investigate whether there are unlawful binary options trading activities in Indonesia, and examine whether there are causes of unethical actions used by binary options operators which result in losses for option holders. This study uses descriptive qualitative research using the literature review method by comparing, collecting, and analyzing previous research by leading to the existence of regulations. The findings of this study show that binary options are not a tool for trading or investing. The results of this study are that the Financial Services Authority (OJK) provides protection in the form of outreach and public education about the characteristics of fundraising efforts and oversight of illegal investments. Share information with regulators and law enforcement in places of oppression. In addition, under the coordination structure of the Investment Alert Task Force, better known as the Task Force for handling alleged unlawful acts in the field of fundraising and investment management, various agencies can work together to speed up the handling process.
Co-Authors Karni, Nur Aisyah Ramadhani, Elsa Ramashar, Wira