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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
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Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2017): JUNE" : 5 Documents clear
PERAN MODAL SOSIAL DALAM KINERJA LEMBAGA KEUANGAN MIKRO: STUDI KASUS DI KOPERASI MAJU, JAKARTA Banguning Asgha
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.3

Abstract

The objectives of this study are to give an overview about programs implementation in a cooperative named Koperasi Maju, to identify social capital which is generated from the programs, and to find out social capital`s role in cooperative performance. Data were collected during interview towards member and staff of cooperative. Data were analysed using qualitative descriptive approach. The result shows that cooperative programs that were implemented created social capitals such as social relations in the form of interaction and trust, embedded resources in term of competence and financial access, and collective action. These social capitals also play an important role in establishing a good organization and member performance in economic and social aspects.
PENGARUH KARAKTERISTIK DAN KOMPETENSI AUDITOR PADA PERSEPSI AUDITOR ATAS EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Desak Nyoman Sri Werastuti
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.4

Abstract

Artikel ini memplagiat artikel yang berjudul "PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN" yang dipublikasikan pada Desember 2014 di Jurnal Akuntansi Multiparadigma (Jamal) Volume 5, Nomor 3, Halaman 345-510. Artikel ini dibuat oleh saya sendiri (Ni Wayan Rustiarini) dan Ni Luh Gde Novitasari dari Universitas Mahasaraswati. Artikel ini merupakan output dari kegiatan penelitian hibah Dosen Pemula (PDP) yang didanai oleh Kemenristek Dikti. Saya sertakan pula URL artikel tersebut.https://jamal.ub.ac.id/index.php/jamal/issue/view/25
THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES Samuel Anindyo Widhoyoko; Deoga Payudha; Jeannada Natasha; Jerremy Immanuel
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.5

Abstract

The process of company liquidation is always full of money laundering allegations and vulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purpose of phoenix activity is to avoid liability and expenses, which detriments the stakeholders. This research explains the importance of the role of forensic accountants prior, during, and after bankruptcy. The methodology used in this research is literature review examining the problems through various researches and frameworks. The literature review discusses three aspects related to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigation processes. The research concludes that the presence of forensic accountants is important in the insolvency prevention and detection, in their roles as(1) independent and hired experts; (2) professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3) business valuation experts; (4) private investigators; and (5) surveillance body for anti-money laundering purposes.
ANALISIS PENGARUH PERCEIVED RISK, SOCIAL NORMS, USEFULNESS, DAN TRUST TERHADAP ADOPSI MOBILE BANKING DAN INTERNET BANKING Irni Audini; Idrianita Anis
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.1

Abstract

The purpose of this study was to determine the influence of perceived risk, social norms, usefulness and trust towards the adoption of mobile banking and internet banking in Indonesia. Independent variables in this study were perceived risk, social norms, usefulness and trust. Dependent variables used were the adoption of mobile banking and internet banking. The control variables of this study were gender, age, education, profession and understanding of technology.The research used questionnaire for data collection. The respondents were active users of mobile banking services banking and internet banking. The sampling technique used was purposive sampling. This study uses regression analysis. The analytical tool used to test the hypothesis is SPSS 20.These results indicate that not all independent variables showed significant effects on the dependent variable. Perceived risk has a negative influence on the adoption of mobile banking and internet banking. Social norms and trust have a positive influence on the adoption of mobile banking and internet banking. Usefulness has no influence on the adoption of mobile banking and internet banking. The control variables of age proved to be a positive influence on the adoption of mobile banking and internet banking. However, other variables, namely gender, education, profession and understanding of the technology do not affect the adoption of mobile banking and internet banking.
RISIKO OPERASIONAL BANK DAN PERMODELANNYA Iwan Lesmana
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.2

Abstract

Managing bank’s operational risks becoming an important feature of sound risk management practice in modern financial markets. The most important types of operational risk involve breakdown in internal controls and corporate governance, which could lead to financial losses through fraud, error or failure to perform. Development of statistic has accelarated banks to create internal operational risk models in different ways. Although those models created in different ways, they surely use the pattern of risk management that is developed by Basel Committee on Banking Supervision. Basel Committee on Banking Supervision has proposed three increasingly sophisticated approaches of operational risk, i.e basic indicator approach, standardized approach and advanced measurement approach. Applying those approaches will help banks to eliminate the operational risk, that will lead them to a better intermediation process.

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