scholarly journals FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI

2020 ◽  
Vol 5 (1) ◽  
pp. 137
Author(s):  
Nyoman Sunarti ◽  
Putu Sukma Kurniawan ◽  
Edy Sujana ◽  
I Nyoman Putra Yasa
Keyword(s):  
Risk Management ◽  
Qualitative Method ◽  
Business Processes ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Method ◽  
Fraud Risk ◽  
Final Design ◽  
Fraud Risk Management ◽  
Tourist Accommodation

This study aims to examine fraud in hotels by developing a Fraud Risk Management (FRM) design. FRM is developed through several stages, including preliminary analysis, preparing the initial design of the FRM, testing the implementation, making correction, and preparing the final design of the FRM. The research method used in this study is a qualitative method by combining Research and Development (R&D) methods. Data collection is done through interview, observation, and documentation techniques. Data analysis method is carired out through data reduction, data presentation, and drawing conclusions. The data sources used in this study are primary data and secondary data. The results of this study show that basically both types of hotels have the same potential for fraud but with different business processes. The FRM design implemented can be divided into 2: general design and specific design. There are some corrections which can finally result in FRM design in accordance with the conditions of each hotel. 

scholarly journals Fraud risk management in private healthcare in South Africa

2015 ◽  
Vol 13 (1) ◽  
pp. 868-878
Author(s):  
Gerhard Philip Maree Grebe
Keyword(s):  
Risk Management ◽  
South African ◽  
Management Practices ◽  
Primary Data ◽  
Healthcare Industry ◽  
The South ◽  
Private Hospitals ◽  
Fraud Risk ◽  
Fraud Risk Management ◽  
Management Staff

Worldwide, the healthcare industry aims to provide better health for all. However, fraud risk has become a threat to industries and organisations, including the healthcare industry. In the South African healthcare industry, it has been found that losses due to fraud risk amounted up to R8 billion per year. The purpose of this article was to explore the management of fraud risk within the South African private hospital industry and how this is managed. Primary data was collected by means of a survey, which involved management staff at head office level and at hospital level. The findings suggest that South African private hospitals could improve their current fraud risk management practices. By implementing the recommendations provided by the study, private hospitals will be able to manage fraud risk more effectively.

Strategic management of credit card fraud: stakeholder mapping of a card issuer

2021 ◽  
Vol 28 (1) ◽  
pp. 156-169
Author(s):  
Enrico Gianotti ◽  
Eduardo Damião da Silva
Keyword(s):  
Strategic Management ◽  
Credit Card ◽  
Financial Institution ◽  
Secondary Data ◽  
Primary Data ◽  
Credit Card Fraud ◽  
Content Type ◽  
Fraud Risk ◽  
Fraud Risk Management ◽  
Risk Managers

Purpose The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies. Design/methodology/approach The objectives are attained via case study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s power/interest matrix. Findings Seven groups of stakeholders were identified, the expectations of each group uncovered and KPIs proposed to measure how well the financial institution meets those expectations. Strategies to deal with and prioritize groups were outlined, while highlighting the need for repositioning stakeholders identified as potential blockers or facilitators of strategic initiatives and pressure factors in times of low performance. Practical implications Strategic management of stakeholders is essential for fraud risk managers and researchers to understand what is relevant and what is not. This paper creates a framework for addressing managerial and academic efforts based on stakeholders mapping. Further initiatives in research and practice should consider the following question: “Which stakeholder expectation will be better satisfied?” In case the answer is “none”, it is advised that the initiative be reconsidered. Originality/value Previous literature focusses mostly on the technical challenges, leaving a gap in both literature and practice for using Strategic Management. For the first time in literature, this research combines theories and terminologies from fraud risk management and strategic management.

scholarly journals PENERAPAN AKUNTANSI MURABAHAH TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA BANK SYARIAH MANDIRI CABANG LUWUK

2017 ◽  
Vol 19 (1) ◽  
pp. 109
Author(s):  
Shindy Marcela Nasir ◽  
Siswadi Sululing
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Accounting ◽  
Primary Data ◽  
Islamic Banks ◽  
Analysis Method ◽  
Data Collection Technique ◽  
Conventional Banks

Tujuan dari penelitian ini untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank Syariah Mandiri Cabang Luwuk terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini termasuk jenis penelitian terapan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan. Data yang digunakan adalah data primer dan data sekunder serta metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank Syariah Mandiri Cabang Luwuk telah sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Di dalam pelaksanaan pembiayaan murabahah, Bank Syariah Mandiri Cabang Luwuk bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dibuat pada waktu akad dengan asumsi harus sealu untung, sedangkan bank syariah penentuan besarnya rasio/bagi hasil dibuat waktu akad dengan berpedoman pada kemungkinan untung rugi.The purpose of this study to determine the suitability of the application of accounting murabaha financing at Bank Syariah Mandiri Branch Luwuk to Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. This research includes applied research. Data collection technique used is the technique of documentation and literature. The data used are primary data and secondary data as well as data analysis method used is descriptive qualitative method. Results of the analysis showed that the financing of Housing Loan (KPR) on Bank Syariah Mandiri Branch Luwuk accordance with Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. In the implementation of murabaha financing, Bank Syariah Mandiri Branch Luwuk act as a seller and the customer as a buyer. In addition, there is a difference between the interest of conventional banks and Islamic banks, namely conventional banks determine interest in a contract made with the assumption must sealu profit, while the determination of the ratio of Islamic banks / for the results made a contract based on the likelihood of profit and loss.

scholarly journals Analysis of Bio-Risk Management System Implementation in Indonesian Higher Education Laboratory

2021 ◽  
Vol 18 (10) ◽  
pp. 5076
Author(s):  
Anom Bowolaksono ◽  
Fatma Lestari ◽  
Saraswati Andani Satyawardhani ◽  
Abdul Kadir ◽  
Cynthia Febrina Maharani ◽  
...  
Keyword(s):  
Higher Education ◽  
Risk Management ◽  
Management System ◽  
Gap Analysis ◽  
Secondary Data ◽  
Education Institution ◽  
Management Systems ◽  
Primary Data ◽  
Risk Management System ◽  
The Impact

Developing countries face various challenges in implementing bio-risk management systems in the laboratory. In addition, educational settings are considered as workplaces with biohazard risks. Every activity in a laboratory facility carries many potential hazards that can impact human health and the environment and may cause laboratory incidents, including Laboratory Acquired Infections (LAIs). In an effort to minimize the impact and occurrence of these incidents, it is necessary to evaluate the implementation of a bio-risk management system in every activity that involves handling biological agents. This study was conducted in an Indonesian higher-education institution, herein coded as University Y. This is a descriptive, semi-quantitative study aimed at analysing and evaluating the implementation of the bio-risk management systems used in laboratories by analysing the achievements obtained by each laboratory. The study used primary data that were collected using a checklist which referred to ISO 35001: 2019 on Laboratory Bio-risk Management. The checklist consisted of 202 items forming seven main elements. In addition, secondary data obtained from literature and document review were also used. The results show that out of 11 laboratories examined, only 2 laboratories met 50% of the requirements, which were Laboratory A and B, achieving good performance. Regarding the clauses of standards, a gap analysis identified leadership, performance evaluation, and support as elements with the lowest achievement. Therefore, corrective action should be developed by enhancing the commitment from management as well as improving documentation, policy, education and training.

scholarly journals Ketimpangan Sosial dalam Penegakan Protokol Kesehatan pada Masa Pandemi Covid-19 di Kota Pontianak

2021 ◽  
Vol 7 (3) ◽  
pp. 89
Author(s):  
Arifin Arifin
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Policy Enforcement ◽  
Coffee Shop ◽  
The People

Penelitian ini mendeskripsikan tentang kasus penegakan kebijakan protokol kesehatan yang tidak konsisten di Kota Pontianak. Kondisi masyarakat ini merepresentasikan keterlibatan mereka sebagai bagian dari penyelenggaraan kebijakan, khususnya dalam penegakan kebijakan protokol kesehatan di masa pandemic Covid-19. Terjadi ketimpangan yang tidak adil dalam penegakan aturan ini. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data primer melalui wawancara dan observasi. Pengumpulan data sekunder juga dilakukan dengan penelusuran daring. Berdasarkan hasil penelitian, ketaatan masyarakat Kota Pontianak terhadap penyelenggaraan aturan protokol kesehatan tergolong baik. Hal ini dilihat dari kepatuhan masyarakat dalam melaksanakan perilaku menjaga jarak, mencuci tangan, dan memakai masker secara konsisten. Meski demikian, ada juga pelanggaran aturan yang terjadi. Hal ini dilihat dari jumlah sanksi atau denda yang diberlakukan kepada sejumlah pengusaha kedai kopi. This paper describes the case of inconsistent health protocol policy enforcement in Pontianak City. The condition of this community represents their involvement as part of the implementation of policies, especially in the enforcement of health protocol policies during the Covid-19 pandemic. There is unfair and inequality in the enforcement of the rule. This research uses qualitative method, with primary data collection by interview and observation. Secondary data collection is also done with online browsing. Based on the results of the study, the adherence of the people of Pontianak city to the implementation of health protocol rules is relatively good. This is seen from the community's compliance in maintaining distance, washing hands, and wearing masks consistently. However, there is also a violation of the rules that occur, this is seen from the number of sanctions or fines imposed on a number of coffee shop entrepreneurs.

scholarly journals The Influence of Gamification, E-Service Quality and E-Trust on Online Purchase Decision with Online Purchase Intention as Intervening Variable at the Marketplace Shopee in Medan City

2021 ◽  
Vol 8 (8) ◽  
pp. 546-558
Author(s):  
Dita Aulia ◽  
Endang Sulistya Rini ◽  
Fadli .
Keyword(s):  
Service Quality ◽  
Path Analysis ◽  
Purchase Intention ◽  
Secondary Data ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Method ◽  
Insignificant Effect ◽  
Online Purchase ◽  
Descriptive Statistical Analysis

This study aims to determine and analyze the effect of gamification, e-service quality and e-trust variables on online purchase decision through online purchase intention at the Shopee marketplace in Medan City. This type of research is using a quantitative approach. The nature of this research is associative research and the data used are primary data and secondary data obtained through documentation and a list of questions that measure it using a Likert scale. The sample in this study is the community in Medan City at least 17 years old, has a Shopee marketplace application and is a consumer who has purchased and used the Shopee marketplace at least 1 time as many as 175 respondents. Researchers collected data by distributing questionnaires to all respondents in this study. The data analysis method used descriptive statistical analysis and path analysis. Statistical results show that the majority of respondents agree with all the statements shared. The results of the research on the first substructure show that gamification has a positive and significant effect on online purchase intention with a significance of 0.000, e-service quality has a positive and insignificant effect on online purchase intention with a significance of 0.836 and e-trust has a positive and significant effect on online purchase intention with a significance of 0.000. The results of the research on the second substructure show that gamification has a positive and significant effect on online purchase decision with a significance of 0.031, e-service quality has a negative and insignificant effect on online purchase decision with a significance of 0.721, e-trust has a positive and significant effect on online purchase decision with a significance of 0.002 and online purchase intention has a positive and significant effect on online purchase decision with a significance of 0.000. The path analysis test using the sobel test shows that online purchase intention is able to mediate between gamification and e-trust with online purchase decision, but online purchase intention are not able to mediate e-service quality with online purchase decision. Keywords: Gamification, E-Service Quality, E-Trust, Online Purchase Intention and Online Purchase Decision.

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals STUDI PENYULUHAN PERTANIAN PUPUK ORGANIK PADA PETANI KELAPA SAWIT DI DESA SUKASARI KECAMATAN MESUJI RAYA KABUPATEN OGAN KOMERING ILIR

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Methods ◽  
Collection Methods

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  

scholarly journals Pengembangan Potensi Pusat Kota Serang sebagai Wisata Heritage Perkotaan Berbasis Masyarakat

2020 ◽  
pp. 144
Author(s):  
Arfah Sahabudin ◽  
Rusdin Rusdin ◽  
M. Sapari Dwi Hadian
Keyword(s):  
Qualitative Method ◽  
Heritage Tourism ◽  
Secondary Data ◽  
Decision Makers ◽  
Primary Data ◽  
Community Based ◽  
Tourist Destination ◽  
Library Research ◽  
Strategic Policy ◽  
Depth Interviews

The existence of the potential for heritage tourism in center of Kota Serang is now almost eliminated and forgotten, whereas if it is managed optimally, many benefits can be generated. The purpose of the research is to reveal the potential of heritage tourism in center of Kota Serang to be developed as a tourist destination. The research method used is a qualitative method. Primary data collection through observation techniques and in-depth interviews. Secondary data through library research. Data analysis uses an interactive model, through three activities namely data reduction, data presentation, and drawing conclusions. The results of the study indicate that there is no clear strategic policy and the lack of efforts in achieving optimal utilization of potential inheritance for tourism development. The synergy of all stakeholders and decision makers is needed to run in line with the vision and mission of development. The proposed development model is community-based heritage tourism. Keywords: heritage tourism, urban-community-based tourism, urban tourism

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