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All Journal Jurnal Manajemen dan Organisasi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi
Alexander Anggono
Accounting Departement, Faculty Of Economics, Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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Cybercrime dan Cybersecurity pada Fintech: Sebuah Tinjauan Pustaka Sistematis Moh Riskiyadi; Alexander Anggono; Tarjo
Jurnal Manajemen dan Organisasi Vol. 12 No. 3 (2021): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v12i3.33528

Abstract

This study is intended to determine the cybercrime challenges faced by the fintech industry as well as anticipatory actions in the form of cybersecurity to overcome these challenges. This study employs a systematic literature review method from various articles discussing cybercrime and cybersecurity in fintech that were published in reputable online databases. The findings indicate that cybercrime problems in fintech consist of cybercrime regulations that are not strict, data and information theft, and intellectual property theft in which impacting on the reputation of fintech. Cybersecurity as an attempt to tackle cybercrime in fintech can be performed through proactive action, strengthening regulations, and establishing a reliable cybersecurity framework or procedure. The implications of this research are as an additional reference for academics, practitioners, regulators, and fintech actors related to the fast pace development of cybercrime and cybersecurity in fintech. The limitation of this study is that it only provides an overview and elaborate the results of prior studies instead of provide a further analysis of the relationship between the articles discussed. Recommendations for further research are to increase the scope of the articles studied or apply other literature review methods or conduct empirical research to confirm the results of this study.
MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN Anang Suwitoyo; Tarjo Tarjo; Alexander Anggono
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.26

Abstract

Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam PerbankanTujuan Utama - Penelitian ini berupaya menelaah modus kecurangan pemberian kredit perbankan melalui efektivitas peran audit internal.Metode – Penelitian ini menggunakan studi kasus sebagai metode untuk mendeskripsikan pola-pola kecurangan kredit. Sejumlah pihak yang terlibat dalam operasional perbankan menjadi informan pada penelitian ini.Temuan Utama - Modus kecurangan seperti kredit fiktif, pelunasan kredit yang tidak dilunaskan, dan mark-up pemberian kredit menjadi temuan auditor. Pelaku memanfaatkan kesempatan memanipulasi dokumen kredit debitur. Selain itu, pelaku juga mark up plafon pemberian kredit dan pembayaran cicilan kredit yang tidak dilunaskan.Implikasi Teori dan Kebijakan – Audit internal perlu dilakukan untuk meminimalisit modus kecurangan. Selain itu, rotasi karyawan sangat diperlukan sesuai rekomendasi auditor internal.Kebaruan Penelitian – Investigasi atas modus manipulasi kredit menjadi kebaruan dalam penelitian ini, khususnya dalam bidang kecurangan akuntansi. Abstract - Examining the Twists and Turns of Credit Manipulation Mode in BankingMain Purpose - This study seeks to examine the fraudulent lending model in banking through the effectiveness of the role of internal audit.Method – This study uses a case study as a method to describe patterns of credit fraud. Some parties involved in banking operations became informants in this study.Main Findings - Fraud modes such as fictitious credit, unpaid credit repayments, and credit mark-ups were found by the auditors. Perpetrators take advantage of the opportunity to manipulate debtor credit documents. In addition, the perpetrators also mark up the credit limit and payment of unpaid credit installments.Theory and Practical Implications – Internal audits need to be carried out to minimize fraud modes. In addition, employee rotation is essential according to the recommendations of the internal auditors.Novelty – Investigation of credit manipulation mode is a novelty in this study, particularly in the field of accounting fraud.
Village Fund Management: A Foucauldian Perspective Alexander Anggono; - Tarjo; Beni Pradinata
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8354

Abstract

The village fund was introduced in 2014 to stimulate development in villages all over Indonesia.  However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura.     A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund.  The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund.  Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund.
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research Moh Riskiyadi; Tarjo Tarjo; Alexander Anggono
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p02

Abstract

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies
Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach Tarjo; Alexander Anggono; Eklamsia Sakti
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p119-131

Abstract

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.
Co-Authors Anang Suwitoyo Beni Pradinata Eklamsia Sakti Moh. Riskiyadi Tarjo Tarjo Tarjo Tarjo Tarjo