Articles

Implementation of Regulatory and Supervisory Policy Authority in the Establishment of Internal SOP Against Credit Fraud in Indonesian Banking Mustika Prabaningrum Kusumawati, (Faculty of Law, Islamic University of Indonesia Indonesia) Ari Nur Rahman, (Indonesia Eximbank-Lembaga Pembiayaan Ekspor Indonesia (LPEI) Indonesia) Panzi Aulia Rahman, (PT. PLN (Persero) Indonesia)

PDF 199-212

Machine Learning Algorithms in Fraud Detection: Case Study on Retail Consumer Financing Company Nadya Intan Mustika, (PT. Adira Dinamika Multi Finance, Tbk. Indonesia) Bagus Nenda, (PT. Adira Dinamika Multi Finance, Tbk. Indonesia) Dona Ramadhan, (PT. Adira Dinamika Multi Finance, Tbk. Indonesia)

PDF 213-221

Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019 Hidayah Fazrin Milenia, (Department of Accounting, Universitas Al Azhar Indonesia) Silvia Siska Pratiwi, (Department of Accounting, Universitas Al Azhar Indonesia) Ade Wirman Syafei, (Department of Accounting, Universitas Al Azhar Indonesia) Asri Noer Rahmi, (Department of Accounting, STIE Indonesia Banking School Indonesia)

PDF 223-233

The Role of Independent Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance Kurnia Laras Asih, (Faculty of Economic and Business, Trisakti University Indonesia) Deni Darmawati, (Faculty of Economic and Business, Trisakti University Indonesia)

PDF 235-248

Analysis of Policy, Supervision and Control Functions Through the Level of Efficiency, Effectiveness and Activity of the Village Budget (Case Study in Dawuan Tengah Village, Karawang for the Period 2017-2019) Eko Gumaya Sari, (Tri Mitra Karya Mandiri Politeknik, Accounting Indonesia) Widya Khoerunnisa, (Tri Mitra Karya Mandiri Politeknik, Accounting Indonesia)

PDF 249-263

Email Analysis in Fraud Investigation: Digital Forensic and Network Analysis Approach Wishnu Agung Baroto, (Direktorat Jenderal Pajak Indonesia)

PDF 265-275

Supreme Audit Institution of Indonesia: Interference in it’s Independence Aidel Basri, (Badan Pemeriksa Keuangan Republik Indonesia Indonesia)

PDF 277-284

The Implementation of Fraud Risk Assessment and Anti-Fraud Strategy in Government Institution XYZ Teguh Wibowo, (Faculty of Economics and Business, University of Indonesia Indonesia) Agustinus Nicholas L. Tobing, (Faculty of Economics and Business, University of Indonesia Indonesia)

PDF 285-299

Exploring the ‘Free-Corruption Zone’ Award using the Theory of Change among the Indonesian National Police: A Case Study of Gowa Resort Police Ardian Dirgantara, (University of Birmingham )

PDF 301-319

Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud Nurlita Novianti, (Universitas Brawijaya Indonesia)

PDF 321-331

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