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Kategori: Pendidikan

Pendidikan

Menilai Strategis Kesesuaian Strategi-Budaya

Menilai Strategis Kesesuaian Strategi-Budaya

Mengingat budaya perusahaan mempunyai pengaruh besar terhadap suksesnya implementasi strategi, maka pihak manajemen harus melakukan analisis untuk menilai kesesuaian antara rumusan strategi dengan budaya perusahaan. Untuk itu pihak manajemen dapat mempertimbangkan  pertanyaan-pertanyaan berikut.

  1. Apakah strategi yang dirumuskan  sesuai dengan budaya perusahaan saat ini?

Jika jawabannya adalah “ya”, mulailah dengan segera. Gabungkanlah perubahan-perubahan organisasional dengan budaya perusahaan dengan mengidentifikasi bagaimana strategi baru tersebut akan mencapai misi yang telah ditetapkan dengan lebih baik  daripada strategi yang sebelumnya dijalankan.

  1. Jika strategi baru   tidak sesuai dengan budaya perusahaan saat ini, dapatkah budaya    tersebut dimodifikasi dengan mudah sehingga lebih cocok  dengan strategi yang baru?

   Jika jawabannya adalah “ya”, jalankan strategi baru tersebut dengan hati-hati dengan memperkenalkan serangkaian kegiatan perubahan budaya, misalnya modifikasi kecil terhadap struktur, kegiatan pelatihan dan pengembangan SDM, mempekerjakan manajer-manajer baru yang lebih cocok dengan strategi baru.

  1. Jika budaya perusahaan tidak dapat berubah dengan mudah  dalam menyesuaikan  dengan strategi baru, apakah pihak perusahaan  bersedia dan mampu membuat perubahan organisasional yang besar dan menerima kemungkinan penundaan dalam mengimplementasi strategi baru dan menerima kemungkinan meningkatnya biaya?

sumber :

https://www.caramudahbelajarbahasainggris.net/seva-mobil-bekas/

Pendidikan

Menganalisis Budaya Perusahaan

Menganalisis Budaya Perusahaan

      

Peranan Budaya Perusahaan dalam Implelemtasi Strategi

Organisasi perusahaan yang dirancang untuk mengimplementasikan suatu strategi sesungguhnya jauh lebih kompleks dibandingkan dengan format struktur organisasi  yang digambarkan  dalam sebuah bagan. Diluar bagan tersebut, sesungguhnya ada hal lain yang sangat perlu  mendapat  perhatian manajemen dalam proses implementasi, yaitu  budaya perusahaan. Budaya perusahaan mirip dengan kepribadian seseorang. Budaya perusahaan merupakan norma atau nilai yang dianut bersama (shared value) yang menjadi dasar bertindak seorang indvidu dalam organisasi. Budaya perusahaan inilah yang dapat  menyebabkan mengapa  suatu strategi  dapat diimplementasikan pada suatu perusahaan, sedangkan pada perusahaan  yang lain  strategi tersebut  gagal  diimplementasikan  kendati kedua perusahaan tersebut menghadapi  kondisi yang relatif sama.  Makin banyak anggota yang menerima nilai-nilai inti yang dianut perusahaan dan merasa sangat terikat kepadanya, maka akan semakin kuat budaya tersebut.

Karena budaya perusahaan mempunyai pengaruh kuat terhadap perilaku seluruh pegawai, maka budaya perusahaan juga berpengaruh besar dalam mempengaruhi kemampuan perusahaan dalam mengubah arah strateginya. Perubahan dalam misi, sasaran, strategi atau kebijakan suatu perusahaan, kemungkinan akan gagal jika dalam perusahaan tersebut ada pihak yang melakukan oposisi secara  kuat terhadap budaya yang dianut.  Oleh karena itu dapat dikatakan bahwa jika implementasi suatu strategi akan mengakibatkan suatu  perubahan, dan  langkah-langkah untuk  melakukan perubahan tersebut dalam praktiknya tidak sesuai dengan budaya perusahaan tersebut, maka ada kemungkinan   akan timbul penolakan atau hambatan-hambatan. Sedangkan jika langkah-langkah yang diambil sesuai dengan budaya perusahaan tersebut, maka proses implementasi  strategi akan lebih mudah dilakukan.

sumber :
https://www.ayoksinau.com/seva-mobil-bekas/

Pendidikan

Efek Ketawa Buat Kesehatan

Efek Ketawa Buat Kesehatan

Ketawa sering kali kita melakukannya apalagi kalau udah melihat hal yang lucu-lucu, aneh-aneh pastinya bikin ngakak hahahahahhaha. Tapi tanpa kita sadari ketawa juga bisa berpengaruh

terhadap kesehatan juga lho.Tertawa juga bisa mengurangi peredaran dua hormon dalam tubuh, yaitu efinefrin dan kortisol, yang bisa menghalangi proses penyembuhan penyakit.  Tidak hanya itu rasa nyeri atau rasa sakit juga akan berkurang setelah tertawa. Tertawa tidak saja bisa mengurangi rasa sakit tapi juga meningkatkan kekebalan tubuh.

Selain itu tertawa juga akan melatih diafragma torak, jantung, paru-paru, perut, juga membantu mengusir zat-zat asing dari saluran pernapasan. Di samping itu tertawa juga sangat ampuh untuk meringankan sakit kepala, sakit pinggang, dan depresi.

Saya juga pernah liat di tv ada terapi pengobatan dengan tertawa, dimana terapi itu diikuti

oleh orang-orang yang sudah berusia lanjut,dimana dokternya bilang kalo saat ketawa ada semacam Zat kalau gak salah namanya  “endorphin”, yang bisa membuat  tubuh lebih enak. Dan hal itu emang saya rasakan sendiri, Perasaan saya membaik dan jadi lebih semangat lagi. So kalau mau ketawa, ketawa aja jangan dipendam-pendam, tapi jangan keterusan ntar dikirain gila sesuaikan ketawa pada situasi dan kondisi,jangan ketwa sendiri.

baca juga :

Pendidikan

Pengertian Sosial Budaya

Pengertian Sosial Budaya

            Istilah sosial budaya merupakan bentuk gabungan istilah sosial dan budaya.sosial dalam arti msyarakat,budaya atau kebudayaan dalam arti sebagai  semua hasil karya,rasa dan ciptaan masyarakat.sosial budaya dalam arti luas mencakup segala aspek kehidupan.oleh karna itu atas landasan pemikiran tersebut,maka pengertian sistem sosial  budaya Indonesia dapat  di rumuskan sebagai totalitas tata nilai, tata sosial,dan tata laku manusia Indonesia yang merupakan manifestasi dari karya,rasa dan cipta di dalam kehidupan bermasyarakat, berbangsa dan bernegara berdasarkan pancasila dan undang-undang dasar 1945.

  1. Manusia Sebagai Pencipta Dan Pengguna Kebudayaaan.

            Tercipta atau terwujudnya suatu kebudayaan adalah sebagai hasil interaksi antara manusia dengan segala isi alam raya ini. Manusia yang telah dilengkapi tuhan dengan akal dan pikiran menjadikan mereka khalifah di muka bumi dan di berikan kemampuan yang disebutkan oleh supartono (dalam Rafael raga maran,1999:36) sebagai daya manusia. Manusia memiliki kemampuan daya antara lain: akal,intelegensia,dan intuisi; perasaan dan emosi; kemauan; fantasi; dan perilaku.

            Dengan sumber-sumber kemampuan daya manusia nyatalah bahwa manusia menciptakan kebudayaan. Ada hubungan di alekitka antara manusi dan kebudayaan. Kebudayaaan adalah produk manusia,namun manusia itu sendiri adalah produk kebudayaan. Dengan kata lain,kebudayaan ada karna ada manusia penciptanya dan manusia dapat hidup ditengah kebudayaan yang di ciptakan nya kebudayaan akan terus hidup manakala ada manusia sebagai pendukungnya. Dialektika ini di dasarkan pada pendapat Peter L. Berger, yang menyebutkan sebagai dialektika fundamental. Dialektika fundamental initerdiri dari tiga tahap: tahap eksternalisasi,tahap objektifasi dan tahap internalisasi.

            Tahap eksternalisasi adalah proses pencurahan diri manusia secara terus menerus kedalam dunia melalui aktifitas fisik dan mental. Tahap objektifitas adalah tahap aktifitas manusia menghasilkan suatu realita objektif, yang berada di luar diri manusia. Tahap internalisasi adalah tahap dimana realitas objektif hasil ciptaan manusia diserap oleh manusia kembali. Jadi, ada hubungan berkelanjutan antara realitas internal dengan realitas eksternal.

            Kebudayaan memiliki kegunaan yg sangat besar bagi manusia.bermacam-macam kekuatan yang harus dihadapi masyarakat dan anggotanya seperti kekuatan alam maupun kekuatan lain yang tidak selalu baiknya. kecuali itu,manusia memerlukan kepuasan baik di bidang spiritual maupun material. kbutuhan-kebutuhan tersebut dipenuhi oleh kebudayaan yang bersumber pada masyarakat itu sendiri.

sumbe

https://www.caramudahbelajarbahasainggris.net/seva-mobil-bekas/

Pendidikan

citra diri self injury

citra diri self injury

Self injury tidak pandang bulu yang sama-sama mereka miliki adalah hubungan penuh siksaan antara pikiran dan tubuh mereka, khususnya organ seksual mereka, kesedihan mereka diperparah dengan pelajaran-pelajaran membingungkan yang mereka dapatkan tentang seksualita dan peran gender.

Para wanita yang pernah terancam secara seksual menjadi sangat ketakutan sampai ia sengaja membuat dirinya tidak menarik, misalnya dengan memakai pakaian gombrong atau pakaian pria, mencukur atau membotaki kepala mereka, atau mencacati diri, beberapa wanita bahkan memasuki benda – benda tajam ke dalam vagina. Mereka berfikir bahwa “pencegahan” ini juga akan menyakiti diri mereka sendiri selain mungkin rang yang menyerang.

Hal-hal ini yang membuat para pelaku self injury merasa bahwa ia memegang kendali atas kerusakan yang timbul, mereka mengatakan bahwa mereka lebih baik menyakiti diri sendiri dari pada disakiti orang lain.

Saat ini perilaku self injury sudah mulai dikenal secara umum sebagai contoh pada tahun 2002 sutradara Marine de van membuat film In My Skin yang mengusung tema self injury di dalamnya, film ini bercerita tentang seseorang wanita pekerja yang terlibat dalam perilaku self injury. Banyak pula remaja yang melakukan perilaku self injury.

Saat ini peilm ini bercerita tentang seorang wanita pekerja yang terlibat dalam perilaku self injury menurut Yates (2004) saat ibi belum bisa menunjukkan bahwa seseorang melakukan self injury karena mempelajarinya dari orang lain, meskipun bukti-bukti yang pasti saat ini menunjukkan bahwa kebanyakan pelaku menemukan pola perilaku self injury ini secara tidak sengaja sebagai contoh : Conterir & Favazza (1989), menemukan bahwa 91% pelaku self injury melakukan setelah mengetahui dari orang lain atau membacanya di salah  satu media sebelum memutuskan untuk terlibat dalam perilaku self injury ini.

Cara menolong pelaku self injury agar tidak melakukan self injury lagi.

Self injury bisa terjadi karena mereka tidak dapat melampiaskan rasa amarah merka melalui kata-kata dan tidak adanya orang dimana mereka bisa berbagi kesedihan. Oleh sebab itu, jika kita ingin menolong pelaku self injury, maka kita berusahalah menjadi pendengar yang baik dan setia buat mereka. Karena dengan cara itu mereka dapat mencurahkan seluruh rasa amarah dan tidak merasa tertekan lagi. Dengan begitu mereka akan berhenti dengan sendirinya.

BAB III

PENUTUP

3.1 Kesimpulan

     Self Injury adalah menyakiti diri sendiri, dimana tubuh dirinya sendirilah yang di sakiti, dilukai, jenis- jenisnya ada 3 yaitu major self mutilation, stereotypic self injury, moderate / superficial. Bentuk Self Injury bermacam – macam  ada yang mengcutter dirinya sendiri, mencongkel mata, menggigit , memencet jerawat, meniriskan anggota tubuh, menggaruk sampai berdarah, mematahkan tulang, menguliti kulit sendiri, hal seperti itu akan dirasakan sakit juga oleh mereka namun mereka tidak menimbulkan, menonjolkan rasa sakit itu, mereka hanya ingin mengeluarkan saja yang dibebaninya, hingga merasa puas. Dari latar belakang, mungkin akan timbul self injury karena keluarga yang tidak mendukungnya, trauma kejadian saat kecil, keluarga yang tidak akur. Lebih banyak pelaku self injury adalah anak remaja mula hingga dewasa mula, sebab pada masa itulah keadaan emosi mereka masih labil dan mereka belum berfikir secara logis.

sumbe :

https://www.ayoksinau.com/seva-mobil-bekas/

Pendidikan

EDI (Electronic Data Interchange)

EDI (Electronic Data Interchange)

EDI (Electronic Data Interchange)

Pertukaran Data Elektronik (Electronic Data Interchange / EDI) adalah transmisi data terstruktur antar organisasi secara elektronis. Proses ini dapat digunakan untuk mengirimkan dokumen elektronis ataupun data perusahaan dari satu komputer ke komputer lainnya atau antara satu trading partner ke trading partner lainnya tanpa campur tangan manusia.

Standar EDI didesain secara independen dari sisi metode komunikasi maupun teknologi perangkat lunaknya. EDI dapat ditransmisikan menggunakan berbagai metodologi yang disepakati antara pengirim dan penerima. Termasuk dalam metodologi ini adalah berbagai variasi teknologi seperti modem (asynchronous dan synchronous), FTP, e-mail, HTTP, AS1, AS2, dan lain-lain. Namun perlu dibedakan antara dokumen EDI dan metode untuk mengirimkan dokumen tersebut.

Standar EDI didesain secara independen dari sisi metode komunikasi maupun teknologi perangkat lunaknya. EDI dapat ditransmisikan menggunakan berbagai metodologi yang disepakati antara pengirim dan penerima. Termasuk dalam metodologi ini adalah berbagai variasi teknologi seperti modem (asynchronous dan synchronous), FTP, e-mail, HTTP, AS1, AS2, dan lain-lain. Namun perlu dibedakan antara dokumen EDI dan metode untuk mengirimkan dokumen tersebut. Sebagai pelopor dibidang pertukaran data elektronis di Indonesia, PT EDI Indonesia menawarkan jasa konsultansi terkait penerapan EDI Message disistem pertukaran data antara pelaku bisnis (B2B), antara pelaku bisnis dan pemerintah (B2G) maupun antara instansi pemerintah (G2G).

 

 

Tujuan EDI (Electronic Data Interchange)

Tujuan utama dari pemakaian teknologi EDI, sebenarnya adalah agar teknologi ini dapat membantu para pelaku bisnis mengkomunikasikan dokumennya dengan pihak lain lebih cepat, akurat dan lebih efisien karena sifatnya yang dapat mengeliminir kesalahan yang diakibatkan proses re-entry dan dapat mengurangi pemakaian kertas, komunikasi dan biaya-biaya lain yang timbul pada metode konvensional sehingga diharapkan dapat menekan biaya-biaya yang tidak diperlukan dan diharapkan dapat meningkatkan laba kepada pemakainya. Apabila proses tersebut terpenuhi, otomatis proses bisnis internal perusahaan tersebut akan menjadi lebih baik, terencana dan pada akhirnya hubungan bisnis dengan pihak lain-pun akan dapat lebih baik juga.

 

Prinsip Teknologi EDI

Menerjemahkan bahasa aplikasi dari sistem yang sama-sekali berbeda menjadi bahasa yang terstandarisasi.
Teknologi EDI ini adalah teknologi ‘less investment’ dimana pelaku bisnis tidak perlu lagi membeli peralatan baru sebagai infrastruktur untuk pertukaran dokumennya, dengan kata lain tetap menggunakan peralatan yang telah tersedia.

 

 

Sumber : https://bimbel.co.id/

Pendidikan

Proses, Cara Kerja dan Perkembangan EDI

Proses, Cara Kerja dan Perkembangan EDI

Proses, Cara Kerja dan Perkembangan EDI

Syarat Proses EDI (Electronic Data Interchange) dapat berjalan

  1. Electronic transaction (merujuk ke format standard internasional)
  2. Scope of agreement (electrical supply service in the cooperative)
  3. Third-party service provider
  4. Electonic transaction menyampaikan ke provider)
  5. Privider melanjutkan ke penerima (spoke) dengan merenspon harga dan jumlah barang
  6. System operation (merawat dan menjaga system operasional EDI
  7. Security Procedures (selalu mengikuti prosedur pelaksanaan untuk menghindari masalah
  8. Tanda tangan (signature), berupa pengkodean, menunjukkan identitas
  9. Bebas dari computer viruses
  10. Data recovery and retention
  11. Testing

 

Cara Kerja EDI (Electronic Data Interchange)

Cara kerja EDI (Electronic Data Interchange) memiliki 3 komponen utama :

Pesan Standar : Berisikan teks (text) yang memuat informasi dan rule (aturan) sebagai penterjemah dari satu atau lebih dokumen bisnis.
Perangkat Lunak EDI (EDI Converter) : Penterjemah dari pesan standar EDI ke dalam internal file format perusahaan penerima. Perangkat lunak EDI harus terintegrasi dengan aplikasi bisnis yang dipakai.
Komunikasi : Komunikasi dalam EDI tentu sangat berbeda dengan komunikasi yang kita bersifat konvensional. Hal ini disebabkan komunikasi di EDI dilakukan melalui antar mesin (komputer).

 

 

Perkembangan Penggunaan EDI

Penggunaan EDI dalam kegiatan logistik sangat berkembang khususnya banyak digunakan oleh perusahaan yang masuk dalam Fortune 500. Suatu studi pada tahun 1989 saja yang dilakukan secara acak oleh Traffic Management mencatat bahwa separoh dari responden telah menggunakan EDI dalam kegiatan transportasinya. Penggunaan EDI terutama untuk kegiatan-kegiatan :

  • Mendapatkan penawaran tarif transport.
  • Melakukan pembelian.
  • Melakukan pengapalan barang.
  • Urusan bea masuk barang.
  • Mendapatkan ruang penyimpanan.
  • Melakukan penagihan.
  • Melacak pengiriman barang.

 

 

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Pendidikan

Research methodology

Research methodology

Research methodology
Research methodology

The literature reveals that the dominant method of research was the quantitative questionnaire (Beasley, 1996; Moyes and Hasan, 1996; Porter, 1993). The vast quantitative survey-based empirical studies have established a body of knowledge about the auditors’ responsibility for detection of fraud, but failed to conduct deeper analysis of the research phenomena, particularly the question of how stakeholders’ react to fraud detection. As Saunders et al. (2003, p. 92) pointed out: “the data collected by the survey strategy may not be as wide-ranging as those collected by other research strategies”.
The use of a qualitative approach to support a quantitative survey will serve to understand fully the question of fraud detection. This research paper is very much an exploratory study into the auditors’ responsibility for detecting fraud in Barbados. Personal face-to-face interviews were held with a random sample of auditors and users, using a semi-structured interview schedule that was developed based on the issues coming out of the literature. The use of face-to-face interviews was chosen as the research method because of the likelihood of a high response rate, a high degree of accuracy and minimal non-response, and the need to discover underlying motivations, feelings, values, attitudes and perceptions about fraud detection (Alleyne, 2002; McDaniel and Gates, 2001). In addition, the project demanded that a fairly wide-ranging approach be taken to understand the issue, and the fact that interviews generate a much richer source of insights into questions under investigation (Strauss and Corbin, 1998).
Judgemental sampling was used as a basis for the selection of the size of both groups of respondents (auditors and users), since the aim was to include all those persons related to the phenomenon (Hudaib, 2003). Much emphasis was placed on quality rather than quantity. Following Arber (1993) and Oppenheim (1992), Hudaib (2003, p. 106) used a similar approach and stated that:
. . . the number of participants in each group is determined by interviewing as many participants as possible until it is felt that no new ideas are emerging from the in-depth interview.

Random telephone calls were made to persons enquiring whether they were willing to be interviewed. Some difficulties were encountered in obtaining personal interviews with some auditors and certain senior managers of some organisations, given their hectic busy schedules and their willingness (or lack thereof) to share hard and sensitive data. These interviews were obtained to assist in finding out what is happening and to ask questions (Saunders et al., 2003, p. 96).
The interviewees were split into two groups of auditors and users. The auditor group comprised 19 auditors (including two partners/managers of the four major international audit firms, two senior government auditors and nine other sole practitioners). The user group totalled 24 and comprised 16 senior managers of auditee companies (including five public limited companies, four financial institutions and seven other businesses), seven user-investors and one representative from ICAB. On average, the 24 audit respondents had 18.53 years of experience with 5.92 standard deviations. On average, the 16 senior managers within the user group had 13.94 years of experience with 4.725 standard deviations, while on average, the other eight respondents (seven user-investors and the member from ICAB) had 8.38 years of experience as investors in public limited companies. The high level of experience of the sample should provide knowledgeable views on fraud and auditing in Barbados. In addition, 24 respondents (19 auditors and five users) had professional accounting qualifications.
Respondents were asked to rate certain questions on a five-point Likert scale varying from 1 (strongly disagree) to 5 (strongly agree). The responses to these questions are shown at Table I. The questionnaire also contained in-depth questions pertaining to fraud on which interviewees were asked to comment. Interviewees were also allowed to speak at length on any issues regarding auditing and fraud. Each interview lasted approximately one hour. The full interview questionnaire schedule is shown in Appendix 2, Figure A1. Certain questions were adapted and modified from Farrell and Franco’s (1999) study. The sample size is relatively small and those interviewed are not intended, or claimed to comprise a representative sample of persons. Consequently, the results should be interpreted with caution and could serve as a springboard for further research into this important area.

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Pendidikan

Key characteristics of Barbados

Key characteristics of Barbados

Key characteristics of Barbados
Key characteristics of Barbados

Barbados is a small island of 166 square miles in the Caribbean and has a population of over 250,000. It is a democratic and stable political society, with a private sector that includes a vibrant financial services sector of both offshore and onshore businesses. The Securities Exchange of Barbados (SEB) regulates the public limited companies. Companies are regulated by the Barbados’ Companies Act, which sets out the duties and responsibilities of the directors and management but does not specifically legislate or directly address the issue of fraud (see Appendix 1). Barbados is represented by the “Big Four” firms of Ernst & Young, PriceWaterhouseCoopers, KPMG Peat Marwick and Deloitte & Touche. Medium-sized firms are represented by international names such as Pannell Kerr Forster, Porter Hetu International and Grant Thornton. The remaining auditors comprised small indigenous firms and sole practitioners.
The Institute of Chartered Accountants of Barbados (ICAB) is the regulatory body for the accounting profession in Barbados and is a member of the International Federation of Accountants. All of its members are affiliated to recognised accountancy bodies such as the AICPA, Certified Management Accountants (CMA), Certified General Accountants (CGA) and the Association of Certified and Chartered
Accountants (ACCA), the Institute of Chartered Accountants in England and Wales (ICAEW), among others, in the UK, USA and Canada. As of 31 December 2003, ICAB had a membership of 572 fully qualified accountants of which 175 held practising certificates to perform audits.
Historically, as a former British colony, the Barbadian economy has been heavily dependent on sugar, but in recent years the economy has diversified into manufacturing and tourism. Tourism plays a vital role in the country’s economy. Offshore finance and information services are also important foreign exchange earners. The government encourages foreign direct investment with a significant amount coming from North America and Europe. Barbados has a literacy rate of approximately 98 per cent and has been rated as one of the leading developing countries by the United Nations’ Human Development Index Report measuring education levels, life expectancy and per capita income. As a small open economy, Barbados is influenced by a wide range of external economic factors that very often originate in the USA. For example, the Barbados dollar is tied to the US dollar at a fixed rate of 2 to 1.
KPMG had performed a survey on fraud in the Caribbean and the findings are included in their KPMG Caribbean Fraud Survey Report 2000 (KPMG, 2000a).
The following key characteristics for Barbados are set out below:
. Only 10 per cent of the respondents in Barbados believe fraud is a “major problem” for their business.
. Of the respondents, 71 per cent claimed that fraud was discovered through internal mechanisms such as existing internal controls, while 43 per cent claimed for internal audits. No respondents in Barbados indicated that fraud was discovered through external audits.
. In Barbados, 67 per cent of the respondents cited customers as the greatest source of fraud, while employees were identified as the second greatest source (33 per cent). Most of the employee-related fraud occurred through kiting or lapping[1]. The majority of customer-related fraud was perpetrated through cheque forgery, filing of false invoices, and credit card schemes. No one cited financial statements fraud.
. Of the respondents in Barbados, 31 per cent acknowledged that fraud occurred against their company. A total of 93 per cent of all respondents in Barbados who believe fraud will increase attributed this increase to weakening in society’s values, and 86 per cent attributed the anticipated increase to more sophisticated criminals. KPMG (2000a) concluded that taken together, these responses indicate that the anticipated increase in fraud will result from factors outside the control of their company or the government.
The KPMG study focused on users’ perceptions rather than measuring both the auditors and users perceptions, as this study will attempt. In addition, the KPMG study was quantitative rather than qualitative.

Sumber : https://aldirenaldi.blog.institutpendidikan.ac.id/seva-mobil-bekas/

Pendidikan

An exploratory study of auditors’ responsibility for fraud detection

An exploratory study of auditors’ responsibility for fraud detection

An exploratory study of auditors’ responsibility for fraud detection
An exploratory study of auditors’ responsibility for fraud detection

An exploratory study of auditors’ responsibility for fraud detection in Barbados

Philmore Alleyne
Department of Management Studies, Faculty of Social Sciences, University of the West Indies, Barbados, West Indies, and

Michael Howard
Department of Economics, Faculty of Social Sciences, University of the West Indies, Barbados, West Indies

Abstract
Purpose – Recently, fraud has been brought to the forefront with the scandals of Enron and Worldcom. Fraudulent financial reporting and misappropriation of assets served to undermine investors’ confidence in audited financial statements. This study investigates how auditors and users perceive the auditors’ responsibility for uncovering fraud, the nature and extent of fraud in Barbados, and audit procedures utilised in Barbados since Enron.
Design/methodology/approach – A total of 43 respondents (19 auditors and 24 users) were surveyed regarding their perceptions and experiences on fraud, using qualitative and quantitative approaches.
Findings – Indicates that the expectation gap is wide, as auditors felt that the detection of fraud is management’s responsibility, while users and management disagreed. Also finds that fraud is not a major issue in Barbados and that companies who have internal auditors, sound internal controls and effective audit committees are better equipped to deal with fraud prevention and detection.
Research limitations/implications – The sample size is relatively small and it is not intended nor claimed that those interviewed comprise a representative sample.
Practical implications – This research fills a void in research in this area in a small country like Barbados. These findings have important implications for users of Barbadian accounts, especially investors, auditors and regulators.
Originality/value – This paper fulfils a resource need for academics and practitioners, and makes an interesting contribution to our understanding of fraud in Barbados.
Keywords Fraud, Auditors, Barbados
Paper type Research paper

Introduction
For a long time, there has been controversy over the role of the auditor with respect to the detection of fraud. It has been argued that an audit should be done by a competent, independent, individual and involves the collection and assessment of evidence about information to decide and report on the degree of correspondence between the information and certain established criteria (Arens et al., 2003, p. 11).

The Association of Certified Fraud Examiners (ACFE, 2004) in its study entitled The Report to the Nation on Occupational Fraud and Abuse has reported that annual fraud costs to US companies exceed 6 per cent of their revenues, which is approximately US$660 billion annually. However, this figure does not include the impact that fraudulent financial reporting has on the capital markets (Cox and Weirich, 2002). The ACFE (2004, p. 1) defined occupational fraud as:

the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organisations’ resources or assets.

Some common types of fraud include creating fictitious creditors, “ghosts” on the payroll, falsifying cash sales, undeclared stock, making unauthorised “write-offs”, and claiming excessive or never incurred expenses.
In today’s technological age, fraud has become very complicated, and increasingly difficult to detect, especially when it is collusive in nature and committed by top management who are capable of concealing it. Consequently, auditors have argued that the detection of fraud should not be their responsibility.
This exploratory study attempts to focus on the auditors’ and users’ perceptions in detecting fraud and related audit procedures, the nature and extent of fraud in Barbados, possible influences of professional experience and educational background of auditors, and the organisation’s previous experience in detecting fraud (Moyes and Hasan, 1996, p. 41). The paper also looks at the way auditors respond to the increased likelihood of material misstatements caused by fraud, especially since Enron (Makkawi and Schick, 2003). International literature contributes much on the debate of the auditor’s role and the public’s perception of his role, but none has been researched on this issue in Barbados. However, KPMG in Barbados (KPMG, 2000a, b) has carried out a study on fraud in Barbados which provides a foundation for the conduct of the present study.
The paper is structured as follows: The second section looks at a brief historical background. The third section deals with a review of previous research and is followed by the fourth section on key characteristics of Barbados. The next section looks at the research methodology and the findings and discussion are then presented and analysed in the sixth section. The final section concludes the study.

Brief historical background

The role of the auditor has not been well defined from inception. In the nineteenth century, auditors claimed fraud detection as an audit objective. In re London and General Bank (No. 2) [1895] 2 Ch. 673, Lindley LJ stated that it was the auditor’s duty to report to shareholders all dishonest acts which had occurred and which affected the propriety of the contents of the financial statements (Porter, 1997). However, the learned judge also argued that the auditor could not be expected to uncover all fraud committed within the company, since the auditor was not an insurer or guarantor, but was expected to conduct the audit with reasonable skill and care in the circumstances.
By the 1930s, it became generally recognised that the principal audit objective was the verification of accounts (Vanasco, 1998). The profession took the position that fraud detection was management’s responsibility since management had a responsibility to implement appropriate internal control systems to prevent fraud in their organisations. This was as a result of the increase in size and volume of companies’ transactions that made it virtually impossible for the auditor to examine all transactions (Porter, 1997). Auditors used sampling and testing procedures, which offered only reasonable assurance of the contents of financial statements. In addition, auditors were unable to detect fraud that involved unrecorded transactions, theft and other irregularities (Vanasco, 1998, p. 4).
By the 1960s, there was widespread criticism from the press and the general public of the profession’s denial of responsibility for detecting fraud (Morrison, 1970, cited in Porter, 1997). The author also argued that the press and general public considered an audit useless if it was not designed to uncover major frauds (Morrison, 1970, cited in Porter, 1997). Despite the criticism, auditors continued to minimise the importance of their role in detecting fraud and continued to stress that it was the role of management. By publicly disclaiming responsibility for detection of fraud, external auditors wished to avoid or minimise legal liability in order to protect them from legal claims holding them responsible for fraud (Humphrey et al., 1993; Vanasco, 1998).
From the 1980s, as a result of technology, the complexity and volume of fraud have posed severe problems for the corporate world. However, Porter (1997) argued that, although case law has determined that in some circumstances auditors have a duty to detect fraud, the courts have attempted to maintain that duty within reasonable limits.

Selective review of the literature
Fraud may be defined as intentional deception, cheating or stealing and can be committed against users such as investors, creditors, customers or government entities (Weirich and Reinstein, 2000). Statement on Auditing Standards (SAS) No. 82 identified two categories of fraud as fraudulent financial reporting and misappropriation of assets. Fraudulent financial reporting (management fraud) is where management seeks to inflate reported profits or other assets by overstating assets and revenues or understating expenses and liabilities in order to embellish the financial statements. Misappropriation of assets (employee fraud) is where employees steal money or other property from their employers. Various fraud schemes could include embezzlement, theft of company property and kickbacks.
Albrecht et al. (1995) classified fraud into employee embezzlement, management fraud, investment scams, vendor fraud, customer fraud, and miscellaneous fraud. Albrecht et al. (1994) identified the causes associated with individuals committing fraud. They concluded that there are factors (also known as the fraud triangle) such as situational pressures, perceived opportunities and rationalisation. Situational pressures originate from underpaid and overworked staff, excessive debt and lifestyle. Perceived opportunities allow fraud to be committed because of poor internal controls or negligence. Rationalisation is where the individual justifies the behaviour as being acceptable with seemingly plausible, but false reasons (Moyes and Hasan, 1996).
In the international arena, there are examples of corporate failures such as Bank of Credit and Commerce International (BCCI), Barings Bank, Enron and Worldcom. In July 1991, there was the “wind up” of BCCI as a result of fraudulent activity which included collusion with top management and third parties in fictitious loan schemes, and the falsification of accounting records (Vanasco, 1998, p. 38). As a result of this fraudulent activity, there were lawsuits worldwide as investors attempted to recoup some of their monies, and guilty parties were even incarcerated (Truell and Gurwin, 1992). In February 1995, there was also the collapse of Barings Bank in England as a result of the speculative and unauthorised activities of a trader named Nick Leeson in Singapore. Leeson misled the bank by seemingly earning phenomenal profits while incurring substantial losses (Drummond, 2002, p. 232) and “left debts of over £850 million that brought down one of England’s most prestigious banks” (Strategic Direction, 2002, p. 4). In 2001, Enron, a US company, was a perfect example to illustrate the awareness by both management and the auditor of fraudulent financial reporting. The collapse of Enron took down the accounting firm of Arthur Anderson (Vinten, 2003). The Treadway Commission has defined fraudulent financial reporting as intentional or reckless conduct, either by act or omission, which results in materially misleading financial statements (COSO, 1999).
Beasley (1996) concluded that there was a significant negative relationship between the proportion of outside directors on the board and the likelihood of financial statement fraud. He also concluded that the presence of an audit committee did not significantly affect the likelihood of financial statement fraud. However, it may be argued that mere presence alone could well not have an impact on fraudulent financial reporting, but rather it depends on the way the audit committee operates. Abbott et al. (2000) found that companies with audit committees, which comprised independent directors and met at least twice per year, were less likely to be sanctioned for fraudulent or misleading reporting. In many cases, since members of audit committees may not have the type of information to make independent judgements on fraud, they depend heavily on information provided by the internal auditors.
Cox and Weirich (2002, p. 374) argued that the pressure to meet or exceed analysts’ expectations has resulted in various entities turning to fraudulent financial reporting activities. Vinten (2003) pointed out that it is often the chief executive officer (CEO) who is involved in the efforts by the corporation to inflate profits or hide certain liabilities off the financial statements as was done by Enron.
Moyes and Hasan (1996, p. 46) concluded that the degree of fraud detection was not dependent on the type of auditor, since both internal and external auditors have equal abilities to detect fraud. Moyes and Hasan (1996, p. 46) also found that organisational success in detecting fraud was significantly enhanced in auditing firms with previous experience in fraud detection than auditing firms with no such history. It was also found that auditors who were certified as certified public accountants (CPAs) were more likely to detect fraud than auditors who were non-CPAs. Moyes and Hasan (1996) argued that this certification may imply a greater level of professional competence in fraud detection. The authors further argued that the peer review process puts pressure on auditors to be more diligent in incorporating relevant audit procedures to detect fraud.
Bonner et al. (1998) concluded that there existed some support for higher incidence of litigation against auditors, when a company’s financial statements contain fraud that most commonly occurs, or when fraud arises from fictitious transactions and events. Summers and Sweeney (1998) found that insiders reduced their equity stake during the occurrence of fraud.
There is still no modern consensus about the role of the external auditor, so far as the detection of fraud is concerned. Users of financial statements and accountants have a divergent perception of the auditor’s role. The literature refers to this difference as the “Audit Expectation Gap”, a phrase which was introduced by Liggio (1974). The audit expectations gap may be defined as the difference between the levels of expected performance as perceived by the external auditor and the user of financial statements (Pierce and Kilcommins, 1996). Farrell and Franco (1999) found that more than 61 per cent of the CPA respondents disagreed that they should be responsible for searching for fraud.
Auditors claim that they are not responsible for detecting fraud, but that the detection of fraud is management’s responsibility and that audits are not designed, and cannot be relied on, for this purpose (Porter, 1997). The SAS 1 (AU110) Codification of Auditing Standards and Procedures stated that:

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