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Ganaya: Jurnal Ilmu Sosial dan Humaniora
Published by Jayapangus Press
ISSN : -     EISSN : 26150913     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other
Ganaya: Jurnal Ilmu Sosial dan Humaniora is a journal published by Jayapangus Press which contains the results of research in the field of social sciences and humanities. The purpose of this journal is to publish and disseminate writings in the social sciences and humanities that can contribute to the development of science. Ganaya: Jurnal Ilmu Sosial dan Humaniora published twice a year in March and September. Ganaya: Jurnal Ilmu Sosial dan Humaniora accepts writings in the form of quantitative and qualitative research from academics, practitioners, researchers, and students relevant to the topic of social science and humanities.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol 3 No 2 (2020)" : 22 Documents clear
Analisis Fraud Pentagon Terhadap Tindakan Kecurangan Laporan Keuangan Dengan Penggunaan Model Beneish Aprilya Dwi Yandari; Isnani Yuli Andini
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 3 No 2 (2020)
Publisher : Jayapangus Press

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Abstract

Fraudulent financial statements are a form of the category of fraud that often occurs. Another category of fraudulent financial statements is the category of fraud with the smallest frequency value, but will later result in a greater loss value than other categories. Pentagon fraud will be used in research, because this theory is a theory of refinement of triangles and diamonds. So that the pentagon fraud theory has a new element that is not present in both theories, namely arrogance which is not widely used in detecting fraudulent financial statements. The research objective is to provide information for shareholders, stakeholders, and other stakeholders about the pentagon fraud test against financial statement fraud using the Beneish Model detection tool in banking companies. The population in this study is all banking companies listed on the IDX in 2016-2018 totaling 43 companies. The sample in this study used purposive sampling, namely all banking subsectors listed on the IDX in 2016-2018 which consistently reported their finances. The data analysis technique used is multiple regression with the coefficient of determination, model feasibility test, partial test and logistic hypothesis test. Based on the research results, the variable of the effectiveness of supervision has no effect on fraudulent financial statements. The replacement of the chairman of the internal auditor has no effect on fraudulent financial statements. Financial stability has no effect on fraudulent financial statements. External pressure has no effect on fraudulent financial statements. Changes in company accounting policies have no effect on fraudulent financial statements.
Perlindungan Hukum Terhadap Warga Negara Asing Dalam Pengalihan Obyek Jaminan Fidusia I Putu Agus Tri Wira Dharma
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 3 No 2 (2020)
Publisher : Jayapangus Press

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Abstract

This scientific work is entitled "Legali Protection of Foreign Citizens in the Transfer of Fiduciary Objects". This research uses the normative legali research method. From the results of this study it can be seen that legali protection for third parties, especially Foreign Citizens is not regulated in Law Number 42 of 1999 concerning Fiduciary Guarantees so that Foreign Citizens as third parties do not get legali protection in fiduciary object agreements. However, proper forms given to Foreign Citizens as third parties can take legali actions as regulated in Article 1365 of the Civil Code which is illegali acts to the Debtor, so that the Debtor is obliged to provide compensation to third parties, namely Foreign Citizens

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