Articles

Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 Nurisa Anzani, (Faculty of Economics and Business, Trilogy University Indonesia) Muhammad Zamzami, (Faculty of Economics and Business, Trilogy University Indonesia) Aulia Nurazizah, (Faculty of Economics and Business, Trilogy University Indonesia) Lely Dahlia, (Faculty of Economics and Business, Trilogy University Indonesia)

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Preventing Local Government Fraud Through Supervision of Local Development Planning (Case Study on Supervision by X Province to Y Regency) Jiwa Muhamad Satria Nusantara, (University of Indonesia Indonesia) Irfan Ridwan Maksum, (University of Indonesia Indonesia)

PDF 12-25

The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report Ryan Aviantara, (Magister Accounting, Trisakti University Jakarta Indonesia)

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The Role of Institutional Ownership in Moderating the Determinants of Earnings Management (A Study on Manufacturing Companies in Indonesia) Novendi Arkham Mubtadi, (Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Pekalongan Indonesia) Eka Riyani Setiawan, (Department of Accounting, Faculty of Economics and Business, University of Peradaban Indonesia)

PDF 43-51

Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps Miranda Dewina Hutapea, (Study Program of Accounting, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga Indonesia) Aprina Nugrahesthy Sulistya Hapsari, (Study Program of Accounting, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga Indonesia)

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Supervision of Student Organization Funds: An Academic Reality Albertus Febri Christyawan, (Accounting Study Program, Faculty of Economics and Business SatyaWacana Christian University Indonesia) Aprina Nugrahesthy Sulistya Hapsari, (Accounting Study Program, Faculty of Economics and Business SatyaWacana Christian University Indonesia)

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The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept Agung Hermawan, (Trilogi University Indonesia) Novita Novita, (Trilogi University Indonesia)

PDF 82-95

Relevance of Good Corporate Governance Towards the Principle of Business Judgement Rule for State-owned Enterprises’ Corruption Cases: A Legal Perspective Leonardi Ryan Andika, (Department of Accounting, Faculty of Economics and Business, Universitas Indonesia Indonesia) Nethania Vanida, (Faculty of Law, Universitas Indonesia Indonesia) Jocelyn Aprilia, (Faculty of Law, Universitas Indonesia Indonesia) Monica Gracia Irjanto, (Faculty of Law, Universitas Indonesia Indonesia)

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Guarding Village Funds as an Implementation of Anti-fraud Program to Prevent Corruption of Village Funds Risca Hanesty Maharani, (Faculty of Law, University of Pembangunan Nasional “Veteran” Jakarta Indonesia) Iqbal Muhammad Syahid, (Faculty of Law, University of Pembangunan Nasional “Veteran” Jakarta Indonesia)

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Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach Febriana Kusuma Ristanti, (Inspectorate General, The Ministry of Finance of The Republic of Indonesia Indonesia) Reni Windari, (Indonesia Endowment Fund for Education, The Ministry of Finance of The Republic of Indonesia Indonesia) Aris Widodo, (Inspectorate General, The Ministry of Finance of The Republic of Indonesia Indonesia) Maolana Amin Iskandar, (Inspectorate General, The Ministry of Finance of The Republic of Indonesia Indonesia)

PDF 118-134

Strengthening Anti-Bribery Governance through Integration of GCG with SNI ISO 37001: 2016 ABMS RR. Dwi Setyani Hanindita, (PT. Mitra Juang Mandiri (SUSTAIN) Indonesia) Linda Julaeha, (PT. Mitra Juang Mandiri (SUSTAIN) Indonesia) Yohanes Daniel Luke Soewito, (PT. Mitra Juang Mandiri (SUSTAIN) Indonesia)

PDF 135-148

ANALYSIS OF REGULATORY LAW REGARDING GOVERNANCE AND INTERNAL CONTROL SYSTEMS IN PUBLIC SERVICE AGENCY IN RELATION TO THE IMPLEMENTATION OF A FRAUD CONTROL SYSTEM Muhammad Anshori, (Senior Legal Analyst, Public Service Agency for Educational Fund Management Institution Indonesia)

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Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company Malinda Yusti, (PT. Adira Dinamika Multi Finance, Tbk Indonesia) Triyadi Triyadi, (PT. Adira Dinamika Multi Finance, Tbk Indonesia) Dona Ramadhan, (PT. Adira Dinamika Multi Finance, Tbk Indonesia)

PDF 159-170

Characteristics Affecting Anti-corruption Behavior in Indonesia Ahmad Kosasih, (BPS-Statistics Indonesia Indonesia)

PDF 171-181

Enterprise Risk Management and Firm Value: The Role of Board Monitoring Muhammad Faisal, (Accounting Department, Faculty of Economics and Business, Universitas YARSI, Center Jakarta, 10510 Indonesia) Auliffi Ermian Challen, (Accounting Department, Faculty of Economics and Business, Universitas YARSI, Center Jakarta, 10510 Indonesia)

PDF 182-196

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