{"id":"https://openalex.org/W4410169067","doi":"https://doi.org/10.17509/jrak.v9i2.30651","title":"FRAUD, ETIKA DAN KEGAGALAN BANK DARI SUDUT PANDANG PEGAWAI","display_name":"FRAUD, ETIKA DAN KEGAGALAN BANK DARI SUDUT PANDANG PEGAWAI","publication_year":2021,"publication_date":"2021-08-30","ids":{"openalex":"https://openalex.org/W4410169067","doi":"https://doi.org/10.17509/jrak.v9i2.30651"},"language":"en","primary_location":{"id":"doi:10.17509/jrak.v9i2.30651","doi":"https://doi.org/10.17509/jrak.v9i2.30651","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v9i2.30651","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.17509/jrak.v9i2.30651","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068395250","display_name":"Hasan Ashari","orcid":"https://orcid.org/0000-0001-7432-9747","observed_orcids":["https://orcid.org/0000-0001-7432-9747"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hasan Ashari","raw_affiliation_strings":["Magister Akuntansi ABFII Institute Perbanas"],"raw_orcid":"https://orcid.org/0000-0001-7432-9747","affiliations":[{"raw_affiliation_string":"Magister Akuntansi ABFII Institute Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032589856","display_name":"Trinandari Prasetyo Nugrahanti","orcid":"https://orcid.org/0000-0002-1882-9744","observed_orcids":["https://orcid.org/0000-0002-1882-9744","https://orcid.org/0000-0001-5899-3218"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Trinandari Prasetyo Nugrahanti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.9213,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.8873233,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"9","issue":"2","first_page":"305","last_page":"324"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.6991999745368958,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.6991999745368958,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.17030000686645508,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.02250000089406967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bank-fraud","display_name":"bank fraud","score":0.7760000228881836},{"id":"https://openalex.org/keywords/bank-failures","display_name":"bank failures","score":0.9269999861717224},{"id":"https://openalex.org/keywords/rural-banks","display_name":"rural banks","score":0.6850000023841858},{"id":"https://openalex.org/keywords/bpr","display_name":"BPR","score":0.6579999923706055},{"id":"https://openalex.org/keywords/banking-ethics","display_name":"banking ethics","score":0.8949999809265137},{"id":"https://openalex.org/keywords/ethical-principles","display_name":"ethical principles","score":0.75},{"id":"https://openalex.org/keywords/employee-perspectives","display_name":"staff perspectives","score":0.6159999966621399},{"id":"https://openalex.org/keywords/bank-governance","display_name":"bank governance","score":0.49399998784065247},{"id":"https://openalex.org/keywords/bank-supervisors","display_name":"bank supervisors","score":0.6309999823570251},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.5210000276565552},{"id":"https://openalex.org/keywords/ethics-violations","display_name":"ethical violations","score":0.781000018119812},{"id":"https://openalex.org/keywords/environmental-ethics","display_name":"environmental ethics","score":0.48100000619888306},{"id":"https://openalex.org/keywords/employee-welfare","display_name":"employee welfare","score":0.9959999918937683},{"id":"https://openalex.org/keywords/reputation","display_name":"reputation","score":0.3149999976158142},{"id":"https://openalex.org/keywords/causes-of-fraud","display_name":"causes of fraud","score":0.8220000267028809},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.3880000114440918}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.39638233184814453},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.3488907814025879},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.18610632419586182}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17509/jrak.v9i2.30651","doi":"https://doi.org/10.17509/jrak.v9i2.30651","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v9i2.30651","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17509/jrak.v9i2.30651","doi":"https://doi.org/10.17509/jrak.v9i2.30651","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v9i2.30651","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.666700005531311,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3089995730","https://openalex.org/W4295269006","https://openalex.org/W3169893889","https://openalex.org/W2913501513","https://openalex.org/W3201336035","https://openalex.org/W4297138603","https://openalex.org/W3172961590","https://openalex.org/W7215793645","https://openalex.org/W7163253886","https://openalex.org/W2738509921"],"abstract_inverted_index":{"This":[0,30],"study's":[1],"purpose":[2],"to":[3,45,103,191],"explain":[4],"the":[5,26,41,49,64,74,82,116,139,154,160,165,170,178],"application":[6],"of":[7,28,35,66,84,118,141,162,180],"ethics":[8],"and":[9,14,43,63,105,121,148,164,176],"its":[10],"influence":[11],"on":[12,48,73,183,194],"fraud":[13,152,195,214,335,373],"bank":[15,149,166,217,219,333,346],"failures":[16],"that":[17,51,125],"occur":[18,52],"in":[19,23,53,58,169],"rural":[20],"banks":[21],"(RB)":[22],"indonesia":[24,224],"from":[25],"perspective":[27],"employees.":[29],"study":[31,60,75],"took":[32],"a":[33,107],"sample":[34],"100":[36,233],"banking":[37],"practitioners":[38],"who":[39],"have":[40,129],"competence":[42],"capability":[44],"provide":[46],"information":[47],"facts":[50],"rb's":[54],"operations.":[55],"The":[56,94,110,156],"methodology":[57],"this":[59,67],"is":[61,69,172,186],"quantitative,":[62],"nature":[65],"research":[68],"descriptive":[70],"analysis.":[71],"Based":[72],"concluded":[76],"that:":[77],"(1)":[78],"RB":[79,100,128,146,163,184],"has":[80],"understood":[81],"importance":[83],"applying":[85],"ethical":[86,95,113,131,181,192],"principles,":[87],"although":[88],"not":[89,126],"all":[90,99,127],"had":[91],"implemented":[92],"them.":[93],"principles":[96,114,117],"applied":[97,130],"by":[98],"are":[101,115,153],"committed":[102],"customers":[104],"maintaining":[106],"good":[108],"reputation.":[109],"most":[111],"ignored":[112],"environmentally":[119],"friendly":[120],"employee":[122],"welfare.":[123],"So":[124],"provisions":[132],"under":[133],"pojk":[134],"number":[135],"4/pojk":[136],"03/2015,":[137],"concerning":[138],"implementation":[140],"governance":[142],"for":[143],"RB,":[144],"(2)":[145],"understanding":[147,161],"supervisors":[150],"regarding":[151],"same.":[155],"ranking":[157],"order":[158],"between":[159],"supervisor's'":[167],"attention":[168],"audit":[171,348],"no":[173],"different":[174],"significantly":[175],"3)":[177,354],"caused":[179],"violations":[182,193],"failure":[185],"stronger":[187],"at":[188,196],"65%":[189,365],"compared":[190],"57%.Keywords:":[197],"Ethics,":[198],"Fraud,":[199,379],"Bank":[200,381],"Failures":[201],"Abstrak":[202],"Penelitian":[203,229],"ini":[204,230,254,260],"bertujuan":[205],"menjelaskan":[206],"sejauh":[207],"mana":[208],"penerapan":[209,275,323],"etika":[210,283,299,317,356,369],"menjadi":[211,357,370],"penyebab":[212,358,371],"terjadinya":[213,359,372],"dan":[215,239,257,293,308,331,343,353],"kegagalan":[216,360],"pada":[218],"perkreditan":[220],"rakyat":[221],"(BPR)":[222],"di":[223],"menurut":[225],"perspektif":[226],"pegawai":[227],"BPR.":[228,250],"mengambil":[231],"sampel":[232],"praktisi":[234],"perbankan":[235],"yang":[236,246,284,300],"memiliki":[237],"kompetensi":[238],"kapabilitas":[240],"untuk":[241],"memberikan":[242],"informasi":[243],"atas":[244],"fakta-fakta":[245],"terjadi":[247],"dalam":[248,252,347],"operasional":[249],"Metodologi":[251],"penelitian":[253,259,267],"adalah":[255,304],"kuantitatif":[256],"sifat":[258],"deskriptif":[261],"analisis":[262],"(analysis":[263],"descriptive).":[264],"Sesuai":[265],"hasil":[266],"disimpulkan":[268],"bahwa":[269],"1)":[270],"BPR":[271,288,314,330,342,361],"telah":[272],"memahami":[273],"pentingnya":[274],"prinsip":[276,298,305],"etika,":[277],"walaupun":[278],"belum":[279,312],"seluruhnya":[280],"dilaksanakan.":[281],"Prinsip":[282],"diterapkan":[285],"oleh":[286],"seluruh":[287,313],"ialah":[289],"komitmen":[290],"kepada":[291],"nasabah":[292],"\u201cmenjaga":[294],"reputasi":[295],"baik\u201d,":[296],"sementara":[297],"paling":[301],"banyak":[302],"diabaikan":[303],"ramah":[306],"lingkungan":[307],"kesejahteraan":[309],"pegawai.":[310],"Sehingga":[311],"menerapkan":[315],"ketentuan":[316],"sesuai":[318],"POJK":[319],"nomor":[320],"4/POJK03/2015":[321],"tentang":[322,334],"tata":[324],"kelola":[325],"bagi":[326],"BPR,":[327],"2)":[328],"pemahaman":[329,341],"pengawas":[332,345],"sudah":[336],"sama,":[337],"urutan":[338],"peringkat":[339],"antara":[340],"perhatian":[344],"tidak":[349],"berbeda":[350],"secara":[351],"signifikan":[352],"pelanggaran":[355,368],"lebih":[362],"kuat":[363],"yaitu":[364,374],"dibandingkan":[366],"dengan":[367],"57%.":[375],"Kata":[376],"Kunci:":[377],"Etika,":[378],"Kegagalan":[380]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":9}],"updated_date":"2026-10-03T13:16:28.481748","created_date":"2025-05-08T00:00:00"}
