Article Per Year (5 Year)
p-Index From 2019 - 2024
3.422
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Kajian Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Eksos JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Cakrawala Ilmiah SENTRI: Jurnal Riset Ilmiah ABIS: Accounting and Business Information Systems Journal Jurnal Riset Akuntansi
Suryatimur, Kartika Pradana
Unknown Affiliation
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud Septiana Nurul Ulum; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1328

Abstract

ABSTRACT Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic. Keywords: internal control system, Good Corporate Governance, fraud ABSTRAK Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini. Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
Efektivitas Peran Audit Internal Dalam Pencegahan Fraud Luqman Nul Hakim; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1412

Abstract

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.
Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud Septiana Nurul Ulum; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1328

Abstract

ABSTRACT Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic. Keywords: internal control system, Good Corporate Governance, fraud ABSTRAK Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini. Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
Efektivitas Peran Audit Internal Dalam Pencegahan Fraud Luqman Nul Hakim; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1412

Abstract

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.
Co-Authors Apriliyanti Khasanah Aria Oktavian Axel Giovanni Dea Endraning Oktaviani Denise Sekarsari Suyatno Endang Kartini Panggiarti Erni Puji Astutik Fatimah, Ari Nurul Fella Ardina Cahyani Feni Haryani Fina Tri Lestari Jihad Lukis Panjawa Luqman Nul Hakim Nibras Anny Khabibah Niyawati Muniroh Nuwun Priyono Octavia Lhaksmi Pramudyastuti Panji Kusuma Prasetyanto Riris Nur Alia Septiana Nurul Ulum Siti Afidatul Khotijah Suci Nasehati Sunaningsih Syahrani Wangi Puspita Titania Nur Wahyuningtiyas Titania Nur Wahyuningtiyas Uhti Mubarokah Utpala Rani Utpala Rani Utpala Rani