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p-Index From 2021 - 2026
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All Journal Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting
Rozikin
Universitas Borobudur, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Fraud Detection Systems in Comparative Analysis in Indonesia and Australia Emha Ichlasul Akbar; Lasih Amaliyah; Tina Amelia; Rozikin; Luki Setiawati
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.627

Abstract

This research aims to analyze fraud detection systems commonly implemented in Indonesia and Australia, identify differences in technological infrastructure, regulations, and human resource readiness, and describe case studies or concrete examples of fraud detection system implementation. Through the literature review method, this research collected 15 relevant scientific articles published between 2021 and 2024. The analysis shows that Australia has implemented a more sophisticated fraud detection system by utilizing technologies such as AI and data analytics, while Indonesia still relies on traditional methods with little technology adoption. Differences in technological infrastructure readiness, regulations, and HR training in both countries are important factors that affect the effectiveness of fraud detection systems. This research also provides recommendations to strengthen the internal control system in Indonesia by adopting modern technology, increasing HR capacity, and harmonizing regulations to create a more efficient and transparent system to prevent fraud.
Implementation of Balanced Scorecard in Human Resource Management: Learning and Growth Perspective in Telecommunications Industry Agus Santhuso; Rozikin; Mohamad Halilintar
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.564

Abstract

The rapid development of information technology has shifted business competition from industrial-based to information-based competition, requiring companies to implement comprehensive performance measurement systems. This study investigates the implementation of Balanced Scorecard (BSC) in human resource management, specifically focusing on the learning and growth perspective in telecommunications infrastructure companies. Using quantitative research methodology with survey approach, this study examined 44 management-level employees at PT. Persada Sokka Tama. The research analyzes four key variables: employee job satisfaction, training programs, employee turnover, and career path development as predictors of human resource performance. Data analysis employed multiple regression analysis using SPSS 16.0. Results demonstrate that the learning and growth perspective variables collectively explain 86.3% of human resource performance variance (Adjusted R² = 0.863). Employee job satisfaction emerges as the most dominant factor (? = 0.743, p < 0.001), followed by career path development (? = 0.232, p < 0.05). The findings provide empirical evidence that BSC implementation in human resource management can effectively enhance organizational performance through strategic focus on employee development and satisfaction. The study contributes to the literature by demonstrating the practical application of BSC in emerging market contexts and provides actionable insights for HR practitioners in telecommunications industry.
Analysis of Balanced Scorecard (BSC) on Human Resource Performance: An Empirical Study in Telecommunications Companies Agus Santhuso; Rozikin; Cicih Ratnasih
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.565

Abstract

This study examines the implementation of Balanced Scorecard (BSC) as a performance measurement tool for human resource management in telecommunications infrastructure companies. The research focuses on the learning and growth perspective as the foundation for organizational success. Using a quantitative descriptive approach with case study methodology, this research surveyed 44 employees at supervisor level and above at PT. Persada Sokka Tama. Data collection employed questionnaires with Likert scale measurements, and validity and reliability tests were conducted using SPSS version 16. The study investigates the influence of employee satisfaction, training programs, employee turnover, and career path development on human resource performance. Results show that learning and growth perspective variables collectively have a significant influence on human resource performance. Variations in job satisfaction, training, turnover, and career path variables account for 86.3% of employee performance, according to the coefficient of determination (Adjusted R Square) of 0.863. Other variables not included in this study account for the remaining 13.7%. Partial analysis reveals that employee job satisfaction and career path significantly impact performance, while training and turnover variables show non-significant effects. Multiple regression analysis using F-test and t-test at 95% confidence level with ? 0.05 confirms these findings.
Co-Authors Agus Santhuso Amelia, Tina Cicih Ratnasih Emha Ichlasul Akbar Lasih Amaliyah Luki Setiawati Mohamad Halilintar