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E-Finance : Mitigation of Fraud Tendency in Indonesia Imanita Septian Rusdianti; Ririn Irmadariyani; Alwan Sri Kustono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 3 (2022): May 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.421 KB) | DOI: 10.29138/ijebd.v5i3.1857

Abstract

Purpose: This research aims to determine the application of e-finance in the Lumajang Regency DPUTR and its role in improving internal control and mitigating fraud risk with fraud diamond theory analysis. Design/methodology/approach: This research is qualitative case study research with descriptive methods. Data collection techniques use observation, documentation and semi-structured in-depth interviews. Findings: Data analysis techniques through the stages of plan, design, prepare, collect, analyze, share. The results of this study include: 1) The application of e-finance in the Lumajang Regency DPUTR based on realtime online which is integrated with all LUMAJANG REGENCY OPDs to facilitate financial reporting in accordance with public sector accounting rules to prevent fraud so as to create transparency and can be accounted for; 2) Based on diamond theory fraud analysis, the application of e-finance is able to mitigate risks. fraud; 3) E-finance plays an important role in improving the internal control of the Lumajang Regency DPUTR. Research limitations/implications: The limitation of this research is the lack of theoretical foundations and previous research on the application of e-finance in public sector organizations. This finding provides solutions to public sector organizations in minimizing fraud through the application of e-finance applications by using fraud diamond theory analysis. Practical implications: This study adds literature on the application of e-finance to public sector organizations and its role in mitigating the risk of fraud which has not been discussed in previous studies. Originality/value: This paper is original. Paper type: Research paper
How is the Condition of Health Services at the UPT Puskesmas Griya Antapani Bandung City? Kurniawati Kurniawati; Imanita Septian Rusdianti; Ginanjar Wira Saputra; Kornkanok Kanjanamethakul
Innovation Business Management and Accounting Journal Vol. 2 No. 1 (2023): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i1.30

Abstract

The purpose of this research is to identify and identify problems, obstacles, and efforts to overcome the quality of service at UPT Puskesmas Griya Antapani. Quality measurements in this study are responsiveness, reliability, assurance, empathy, tangibles. The research method in this research is descriptive analysis. Snow ball technique. The data collection technique is done by interviews and observation. The results of the research on the quality of immunization services at the UPT Puskesmas Griya Antapani are quite good but need to be optimized because there are still deficiencies, such as additional human resources, conventional data processing that needs to be computerized. From the results of interviews with informants, they felt that the quality of immunization services was good enough. It is suggested that the quality of immunization services in terms of responsiveness, reliability, assurance, empathy, tangibles needs to be looked at again for the progress of UPT Griya Antapani Health Center in terms of more optimal service.
Analysis of SAKTI Implementation on the Quality of Management of Fixed Assets in the Religious High Court of Jayapura Yansah Anugerah Malta; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.42

Abstract

This research aims to analyze the quality of management of fixed assets at the Religious High Court of Jayapura after the implementation of the SAKTI. The method used is a qualitative approach with data collection techniques through interviews and observations. The respondents involved in this research are employees directly involved in the management of fixed assets. The results of the research indicate that the implementation of SAKTI become something important on the quality of management of fixed assets at the Religious High Court of Jayapura. The quality of fixed assets management is measured through several indicators, such as document completeness, recording and reporting, etc. However, there are several challenges faced during the implementation of SAKTI, such as limited human resources and a lack of employee understanding in using the application. Therefore, appropriate actions are needed to overcome these challenges in order to improve the quality of management and administration of fixed assets at the Religious High Court of Jayapura. This research is expected to contribute to the development of fixed asset management and administration systems in both government and private institutions. Additionally, this research can serve as a reference for other researchers interested in conducting similar studies.
How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City? Adinda Rossiana Assor; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.36

Abstract

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.