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All Journal Jurnal Keuangan dan Perbankan Asia Pacific Fraud Journal Trilogi Accounting & Business Research
Novita Novita
Trilogi University
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The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept Agung Hermawan; Novita Novita
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.196

Abstract

This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept. For companies engaged in financial service providers, the results of this study are expected to contribute to the implementation of governance, risk management, and compliance (GRC) in order to minimize potential fraud and achieve the expected goals. Respondents used in this study are the employees of Bank Perkreditan Rakyat (BPR). Data are collected using interviews, observations, and questionnaires. Descriptive analysis, data quality analysis, and structural model analysis are used to test hypotheses with the application of STATA version 14. The results show that the variables of corporate governance and risk management have a significant effect on the efforts to minimize potential fraud, while the variable of compliance has no significant effect on the efforts to minimize potential fraud. Due to several factors, such as the small scope of BPR compared to conventional banks and the small number of employees, the implementation of GRC has not been achieved optimally.
COSO ERM Framework as the Basis of Strategic Planning in Islamic Banking Rila Sanda Wahyuni; Novita Novita
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5123

Abstract

In digital era, every business entities must prepare a competitive strategy to compete with other competitors. Therefore, this study aims to provide management systems that can assist management in creating a competitive advantage. This study will describe the effect of Enterprise Risk Management (ERM) in strategic planning for Islamic banking use COSO ERM Framework approach. This study uses quantitative analysis method with purposive sampling technique on employees of Bank Syariah Mandiri (BSM) branch offices in DKI Jakarta. Descriptive analysis methods and verification analysis used to test hypotheses and structural models with the Smart Partial Least Square (PLS) program version 3.3.7. The results show that the ERM variable has a positive effect on strategy planning at Bank Syariah Mandiri (BSM). Strategic planning in BSM is 72.5% influenced by the risk management carried out by the company. In the strategic planning, management has made risk management report as a basis for analysis of the internal and external company.DOI: https://doi.org/10.26905/jkdp.v25i1.5123
COSO: ENTERPRISE RISK MANAGEMENT SEBAGAI UPAYA MEMPERTAHANKAN KEBERLANGSUNGAN PERUSAHAAN JASA TRAVEL HAJI DAN UMRAH Muhammad Rizieq Fadilah; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1343

Abstract

This study was conducted to see whether there is an influence of Enterprise Risk Management (ERM) in maintaining business continuity in the Hajj and Umrah travel service business due to the closing of the Hajj and Umrah departure gates in 2020 and 2021 due to the Covid-19 pandemic. The object of this research is Jasa Daqu Travel, one of the providers of Hajj and Umrah travel services in Indonesia. Data processing methods are descriptive analysis and verification analysis using the Partial Least Square method using SMART-PLS Software. The sample used is all employees of Jasa Daqu Travel. The results of this study are Enterprise Risk Management (ERM) has the effect of being able to maintain the continuity of the Daqu Travel Services business by implementing the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication and supervision. The implication of this research is that Daqu Travel Services as a provider of Hajj and Umrah Travel Services in the future can maintain its business continuity during the Covid-19 pandemic by continuing to implement Enterprise Risk Management. Keywords: Enterprise Risk Management; Going Concern; Hajj and Umrah Travel
Co-Authors Agung Hermawan Muhammad Rizieq Fadilah Rila Sanda Wahyuni