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All Journal Journal of Tax Law and Policy The Scientia Journal of Social and Legal Studies Journal of Governance and Administrative Issues Journal of Accounting Issues Philosophy and Paradigm Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy Criminal Law and Policy Review
Anis Wahyu Hermawan
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : The Scientia Journal of Economics Issues

 1 
The Urgency of Agency Theory in Minimizing Financial Fraud: A Case Study in the Construction Industry Yudha Pramana; Anis Wahyu Hermawan
The Scientia Journal of Economics Issues Vol. 1 No. 1 (2022): The Scientia Journal of Economics Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.798 KB) | DOI: 10.56282/sjei.v1i1.163

Abstract

Fraud that still occurs in certain corporations, including in specific construction industries, is a problem that must be addressed in the current era of good corporate governance (GCG). Based on secondary data and with a qualitative approach, it is concluded that the weakness of corporations in applying agency theory has led to fraud in the form of motives, incentives, opportunities, and rationalizations carried out by agents. In comparison, one of the implementations of agency theory in tackling fraud in financial statements is to apply accountability through contractual relationships that are strictly binding on agents and principals.
ROOT PATTERNS OF CRITICAL STUDIES IN ECONOMICS: A META-JURISPRUDENCE CONSTRUCTION OF PIETERSEN Anis Wahyu Hermawan; Leo B. Barus
The Scientia Journal of Economics Issues Vol. 1 No. 1 (2022): The Scientia Journal of Economics Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.684 KB) | DOI: 10.56282/sjei.v1i1.204

Abstract

Pertanyaan mendasar tentang “how shall we live” telah dijawab oleh Pietersen melalui suatu analisis meta-paradigmatik. Salah satu kerangka kerja meta paradigmatic yang dihasilkan oleh Pietersen adalah tipe yang berkarakteristikan subjectivist-idealist. Berdasarkan filsafat barat yang polanya menurut Pietersen adalah subjectivist-idealist, disimpulkan bahwa pola tersebut menghasilkan cabang ilmu eknomi berupa gerakan studi kritis di bidang ekonomi.
Co-Authors Leo B. Barus Leo B. Barus Leo B. Barus Yudha Pramana Yudha Pramana