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All Journal International Journal of Social Science
Carmel Meiden
Kwik Kian Gie Institute of Business and Informatics
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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ANALISYS OF MATERIALITY ASSESSMENT IN THE BANKING INDUSTRY Angel Putri; Carmel Meiden; Yosef Dema; Sugi Suhartono; Elis Sondang Dasawaty
International Journal of Social Science Vol. 1 No. 6: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i6.1912

Abstract

This research uses a qualitative perspective to understand how issuers define materiality, consider stakeholders and identify main material problems. In implementing CSR, conducting materiality assessment is important. The theories used are stakeholders, legitimacy, and good management theory; sustainability report and its standards, and materiality. The objects of this research are 15 banks from various countries. This is a case study, with materiality assessment as the variable. Data were collected from each bank’s 2020 sustainability report. Sampling technique used is purposive sampling. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. The banking industry defines materiality as a priority topic with significant impact. Stakeholders with the greatest influence are workers, customers and investors. High main material issues identified are related to workers, economic performance, products, pandemic and digitization. It can be concluded that the materiality assessment by the banking industry is quite good, but still has a lot of room for improvement. Issuers with good materiality assessment are expected to maintain their assessment, and those that still lack can improve their assessment.
A LITERATURE STUDY OF FINANCIAL STATEMENT FRAUD DETECTION Yessy Yuliana; Agusti Hartono; Alvin Fernando; Carmel Meiden; Prima Apriwenni; Nurlela Nurlela; Yosef Dema
International Journal of Social Science Vol. 2 No. 3: Ocktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i3.3647

Abstract

This research attempts to give an overview of the focus and methods utilized to identify financial statements in Indonesia. This study employed the systematic literature review (SLR) methodology to analyze how the literature on financial reporting develops. Keywords like "financial statement fraud," "fraud triangle," "fraud diamond," and "fraud pentagon" are used in this study to find related research. 79 studies were found between 2017 and 2020, and 39 of them were used in this research. The findings of this literature review can help researchers develop more in-depth fraud research in the future. Several variables can be utilized as a reference for future research on fake financial statements, such as broadening the scope of the investigation, expanding the object, and involving people who can help with the investigation.
Co-Authors Agusti Hartono Alvin Fernando Angel Putri Elis Sondang Dasawaty Nurlela Nurlela Prima Apriwenni Sugi Suhartono Yessy Yuliana Yosef Dema