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All Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Reviu Akuntansi, Manajemen, dan Bisnis IIJSE
Ni Ketut Rasmini
Universitas Udayana, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Sistem Pengendalian Internal, Anti-Fraud Awareness, dan Teknologi Informasi pada Pencegahan Fraud Ni Made Narista Aninda Prynni; Ni Ketut Rasmini
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 6 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Oktober-November 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i6.6029

Abstract

Fenomena fraud dapat terjadi pada setiap perusahaan tanpa terkecuali, misalnya pada perusahaan BUMN, sehingga perlu adanya pencegahan fraud. PT Integrasi Aviasi Solusi Denpasar adalah perusahaan BUMN yang bergerak di bidang logistik dan kargo, dilengkapi dengan teknologi informasi terintegrasi guna meningkatkan pencegahan fraud dan layanan pada customer. Pencegahan fraud melalui sistem pengendalian internal pada penerimaan kas, anti-fraud awareness, dan teknologi informasi masih belum optimal di perusahaan tersebut. Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh sistem pengendalian internal, anti-fraud awareness, dan teknologi informasi pada pencegahan fraud di PT. Integrasi Aviasi Solusi Denpasar. Penentuan sampel melalui metode purposive sampling, maka diperoleh 30 responden dari jumlah populasi sebanyak 106 orang. Pendekatan kuantitatif dan Fraud Hexagon Theory yang digunakan pada penelitian ini mampu memberikan persepektif baru dalam memahami pencegahan fraud secara lebih mendalam. Sumber data diperoleh melalui kuesioner sebagai data utama dan wawancara sebagai data pendukung. Teknik analisis data yang digunakan yaitu regresi linier berganda dengan menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, anti-fraud awareness, dan teknologi informasi memiliki pengaruh positif pada pencegahan fraud di PT. Integrasi Aviasi Solusi Denpasar. Semakin kuat sistem pengendalian internal, dilengkapi dengan tingkat anti-fraud awareness yang tinggi, dan teknologi informasi yang canggih mampu meningkatkan pencegahan fraud. Perusahaan tetap melakukan evaluasi secara berkala agar memperkecil faktor kesempatan, kapabilitas, rasionalisasi, kolusi, dan tekanan untuk pelaku melakukan tindakan fraud.
Strengthening Village Governance Through Whistleblowing and Local Culture for Sustainable Development Goal 16 Gde Herry Sugiarto Asana; Komang Krishna Yogantara; Ni Ketut Rasmini
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6550

Abstract

Purpose: This study aims to examine the role of whistleblowing in strengthening village governance by analyzing the relationship between whistleblowing intention and behavior, as well as the moderating role of local culture. Methodology: This study employs a quantitative approach using survey methods. The research was conducted in village governments across Bali, involving 245 respondents selected through proportional stratified random sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9. Results: The findings show that whistleblowing intention significantly influences whistleblowing behavior. Local culture positively affects both intention and behavior and significantly strengthens the relationship between whistleblowing intention and behavior. These findings indicate that cultural values play an important role in transforming ethical intention into actual reporting behavior. Conclusions: This study concludes that the effectiveness of whistleblowing systems depends not only on individual intention but also on the cultural context that supports ethical actions. Strong local cultural values encourage individuals to translate ethical intentions into actual behavior. Limitations: This study focuses only on village governments in Bali and includes limited variables. Contributions: This study extends the theory of planned behavior by integrating local culture as a contextual and moderating factor, while providing practical insights for strengthening transparency and accountability in achieving Sustainable Development Goal (SDG) 16.
DETERMINANTS OF BUY NOW PAY LATER USAGE DECISIONS MEDIATED BY BEHAVIORAL CONTROL AMONG GENERATION Z IN BALI Ni Putu Eka Setiasih; Ni Putu Sri Harta Mimba; Ni Ketut Rasmini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10305

Abstract

The rapid growth of financial technology in Indonesia has encouraged the widespread use of Buy Now Pay Later (BNPL), particularly among Generation Z. While BNPL offers convenience and flexibility in digital transactions, its use also carries risks such as overspending, payment defaults, and long-term financial pressure. This study aims to analyze the influence of financial literacy, saving orientation, tendency for social comparison, and regulatory environment on the decision to use BNPL services among Generation Z in Bali, with perceived behavioral control serving as a mediating variable. This research adopts a quantitative associative approach. The population consists of Generation Z individuals domiciled in Bali who have used BNPL services, with a sample of 400 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using Partial Least Squares (PLS). The findings are expected to show that financial literacy and saving orientation tend to reduce BNPL usage decisions, while tendency for social comparison and regulatory environment tend to increase them. Perceived behavioral control is also expected to play an important mediating role in explaining how cognitive, behavioral, social, and external factors shape BNPL usage decisions. This study contributes to the literature on behavioral accounting and digital financial behavior, particularly in understanding the financial decision-making patterns of Generation Z in the context of short-term digital credit in Bali.
Co-Authors Gde Herry Sugiarto Asana Komang Krishna Yogantara Ni Made Narista Aninda Prynni Ni Putu Eka Setiasih Ni Putu Sri Harta Mimba