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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Eksos Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat JURDIAN Jurnal Sastra Indonesia
Rafles Ginting
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

 1 
Seberapa Pentingkah Nilai Religiusitas dalam Mengurangi Budaya Penyebab Fraud pada Perusahaan? Rafles Ginting; V. Ananta Wikrama Tungga Dewi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT It is undeniable that the practice of fraud has become endemic and has spread to all lines of the company. In this study, it has a novelty in the form of a focus on the study from the point of view of religiosity. The method used is qualitative with a phenomenological approach to explore and reveal the deep meaning behind the phenomena that occur. Based on the results of research conducted, it proves that the value of religiosity that is applied and implemented in the company through the religiosity activities that are presented is said to be important in reducing and reducing the number of fraud. In addition, based on the results of interviews with several informants, all of the informants agreed on the role of religious values in reducing the number of frauds and eliminating the culture that causes fraud in companies. ABSTRAK Praktik fraud tidak bisa dipungkiri lagi sudah mewabah dan menjalar kedalam segala lini perusahaan. Dalam penelitian ini memiliki keterbaruan berupa fokusnya pada pengkajian dari sudut pandang religiusitas. Metode yang digunakan adalah kualitatif dengan pendekatan fenomenologi untuk menggali dan mengungkapkan makna secara mendalam dibalik fenomena yang terjadi. Berdasarkan hasil penelitian yang dilakukan membuktikan bahwa nilai religiusitas yang diterapkan dan dimplementasikan dalam perusahaan melalui kegiatan religiusitas yang dihadirkan dikatakan penting dalam menurunkan dan mengurangi angka fraud. Selain itu berdasarkan hasil wawancara dengan beberapa informan, bahwa semua informan menyetujui terkait peran nilai religiusitas dalam menurunkan jumlah fraud dan menghilangkan budaya penyebab fraud pada perusahaan.
Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas? Rafles Ginting; Teressa Lang; Sara Sara; Novita Novita; Khristina Yunita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4422

Abstract

The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.
Co-Authors Ade Fariza Albert Nicodemus Sinukaban Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arfina Arafah Auriel Ladisma Ragasiwi Ayu Puspitasari Bucek Jalu Prasetyo Arjuna Budianto Citra Puspa Permata Darmawan, Yongki David Crystopher Dwi Prihatini Eirene Maharani Putri Purba Elga Yulindisti Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fatia Nur Faujiah Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Fiqih Yusril Gloria Noviana Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Irvin Nicholas Jihan Rafida Muntaz Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Khristina Khristina Khristina Yunita Lestari Lestari Lusiana Putri Ahmadi Margaretha Margaretha Muhammad Rahmadi Pratama Mulyani Mulyani Novita Novita Nur Fitriana Hamsyi Nuri Ayu Kharisma P. S., Robby Apriant Rahadatul Aishy Riki Angkawijaya Rissa Anandita Rizky Firmansyah Rizky Firmansyah Robiansyah, Anton Rudy Kurniawan Sara Sara Sari Rusmita Shelly Laravida Syarif M. Helmi Tengku Hafiza Teressa Lang V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Wan Roky Anugrah Widianti Widianti Wukuf Dilvan Rafa