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WHISTLEBLOWING
Pelaporan pelanggaran (Whistleblowing) menjadi pilihan banyak perusahaan sebagai langkah dengan tujuan supaya bisa mendeteksi kesalahan yang terjadi dan meminimalkan risiko kecurangan dengan memfasilitasi pelaporan. Pelaporan pelanggaran juga bisa diartikan suatu mekanisme yang efektif untuk mendeteksi kecurangan (Fraud), ACFE (2014). Banyak kecurangan di Indonesia tidak menjadikan pelaporan whistleblowing, hal ini tercantum pada peraturan yang ada belum mewajibkan. Peraturan Nomor X.K.6 BAPEPAM LK (Badan Pengawas Pasar Modal dan Laporan Keuangan) tahun 2012 berisi berbagai aturan tentang tata cara menyampaikan laporan tahunan untuk perusahaan public/emiten. Isi peraturannya hanya menjelaskan tentang perusahaan publik atau emiten yang diwajibkan supaya mampu mengungkapkan mekanisme Whistleblowing yang ada di perusahaannya. Pada tahun 2013 yang lalu sudah ada 494 perusahaan publik atau emiten yang sudah tercatat, dan baru ada 142 yang sudah memiliki dan mengungkapkan kebijakan whistleblowing di perusahaannya.
KOMPETENSI AUDITOR INTERNAL & KARAKTER KOMITE AUDIT
Perusahaan menanggung banyak kerugian diakibatkan oleh fraud yang cenderung mengalami peningkatan setiap tahunnya. (Coram et al., 2008). Kegagalan bisnis yang disebabkan oleh fraud tidak dapat diketahui seberapa besar jumlahnya (Spathis, 2002). ACFE (Association of Certified Fraud Examiner) tahun 2014 telah melakukan survei, tetapi belum dapat menjelaskan fakta fraud secara aktual. Fraud disebut sebagai fenomena gunung es yang hanya memperlihatkan 10 % massanya diatas air, sementara 90 % dari massanya tersembunyi di bawah permukaan lautan (Lillianlyk, 2014). Fakta fraud merupakan sebuah aib bagi korbannya dan harus disembunyikan kepada pihak lain. (Priatna 2013 : 24)
CERDAS MEMAHAMI DAN MENGELOLA KEUANGAN BAGI MASYARAKAT DI ERA INFORMASI DIGITAL
Buku ini membahas tentang pentingnya pengetahuan dan literasi keuangan, perilaku keuangan, faktor sosio demografi serta budaya, yang berkontribusi terhadap pengambilan keputusan keuangan masyarakat. Buku ini juga memberikan pemahaman tentang pentingnya perencanaan keuangan. Buku yang membahas manajemen keuangan bagi masyarakat masih sedikit, khususnya bagi kaum yang rentan terhadap masalah keuangan yaitu kaum perempuan, keluarga menengah kebawah, dan masyarakat yang berbisnis khususnya UKM. Dengan tersusunnya buku ini semoga dapat bermanfaat, baik bagi masyarakat luas maupun mahasiswa yang tertarik untuk memahami tentang keuangan masyarakat. Selain itu turut membantu pemerintah dalam mensosialisasikan pentingnya pengelolaan keuangan bagi masyarakat. Buku ini memiliki banyak kekurangan, oleh sebab itu kami mengharapkan kritik dan saran yang membangun semoga dimasa mendatang menjadi lebih baik.
Information Systems Development
This volume is comprised of the proceedings of the 13th International Conference on Information Systems Development held August 26th-28th, 2004, at Vilnius Gediminas Technical University, Vilnius, Lithuania. The aim of this volume is to provide a forum for the research and practices addressing current issues associated with Information Systems Development (ISD). Every day, new technologies, applications, and methods raise the standards for the quality of systems expected by organizations as well as end users. All are becoming dependent on systems reliability, scalability, and performance. Thus, it is crucial to exchange ideas and experiences, and to stimulate exploration of new solutions. This proceedings provides a forum for both technical and organizational issues.
Theories of Distinction
The essays in this volume formulate what is considered to be the preconditions for an adequate theory of modern society. The volume starts with an examination of the modern European philosophical and scientific tradition notably the phenomenology of Edmund Husserl.
Islamic Development Management
This book examines a range of current issues in Islamic development management. The first part of the book explores practical issues in governance and the application of Islamic governance in new areas such as quality management systems and the tourism industry, while the second delves into questions of sustainability. The book proposes a new Islamic sustainability and offers new perspectives on CSR in connection with waqf (Islamic endowments) and microfinance. The third part of the book addresses Islamic values and how they are applied in entrepreneurship, inheritance, consumer behavior and marketing. The fourth part examines the issues of waqf and takaful (a form of insurance in line with the Islamic laws), while the fifth discusses the fiqh (the study of Islamic legal codes) and legal framework from the perspectives of entrepreneurship, higher education, reporting and inheritance (wills). The final chapter is dedicated to the application of Islamic principles in various other issues. Written in an accessible style, the book will appeal to newcomers to the field, as well as researchers and academics with an interest in Islamic development management.
Theories in Social Psychology
THEORIES IN SOCIAL PSYCHOLOGY Theories in Social Psychology develops a deeper, more robust understanding of the theoretical framework underlying the field. Providing rich insights into the central theories and perspectives that continue to shape the discipline, this edited volume brings together a panel of distinguished scholars to address thirteen social psychological theories relating to social cognition, social comparison, social reinforcement, and self. In-depth critical discussions examine topics including cognitive dissonance, reactance, attribution, social comparison, relative deprivation, equity, interdependency, social identity, and more. The expanded second edition fills a substant...
Information Security Governance
IT Security governance is becoming an increasingly important issue for all levels of a company. IT systems are continuously exposed to a wide range of threats, which can result in huge risks that threaten to compromise the confidentiality, integrity, and availability of information. This book will be of use to those studying information security, as well as those in industry.
Pedagogical Content Knowledge in STEM
This volume represents both recent research in pedagogical content knowledge (PCK) in science, technology, engineering and math (STEM), as well as emerging innovations in how PCK is applied in practice. The notion of “research to practice” is critical to validating how effectively PCK works within the clinic and how it can be used to improve STEM learning. As the need for more effective educational approaches in STEM grows, the importance of developing, identifying, and validating effective practices and practitioner competencies are needed. This book covers a wide range of topics in PCK in different school levels (middle school, college teacher training, teacher professional developm...
Management and Technology in Knowledge, Service, Tourism & Hospitality
Management and Technology in Knowledge, Service, Tourism and Hospitality contains papers covering a wide range of topics in the fields of knowledge and service management, web intelligence, tourism and hospitality. This overview of current state of affairs and anticipated developments will be of interest to researchers, entrepreneurs and stude
