| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Zahra, Jihan Safira Aulia |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2021-01-22 |
|
| dc.date.accessioned |
2021-03-15T04:01:17Z |
|
| dc.date.available |
2021-03-15T04:01:17Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26311 |
|
| dc.identifier |
10.29313/.v7i1.26311 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29504 |
|
| dc.description |
Abstract. The payment system, Cash on Delivery (COD) has weaknesses and vulnerabilities to the effects of fraud, including due to the practice of diamond fraud. The objects in this research are fraud diamonds and the COD payment system. In this study, the authors chose research using quantitative methods. The sample in this study were users of e-commerce applications with a total of 50 respondents. This study uses primary data, where primary data is used and collected using questionnaires. This study tested multiple regression analysis, which yielded results. The results showed that fraud diamonds had a positive and significant effect on the detection of fraud in the COD payment system. This shows that the increasing theory of diamond fraud , the detection of fraud in the COD payment system will be more easily detected. This research is expected to provide knowledge on the effect of fraud diamond on the COD payment system. However, further research is still needed using other variables that can be used in detecting fraud in the COD payment system, such as internal control, the fraud pentagon, and internal audit.Keywords: Fraud diamond, Cash on Delivery, e-commerce.Abstrak. Sistem pembayaran Cash on Delivery (COD) mempunyai kelemahan dan kerentanan terhadap pengaruh fraud, diantaranya diakibatkan oleh praktik fraud diamond. Objek pada penelitian kali ini adalah fraud diamond dan sistem pembayaran COD. Pada penelitian ini penulis memilih penelitian dengan menggunakan metode kuantitatif. Sampel pada penelitian ini merupakan pengguna aplikasi e-commerce dengan jumlah responden sebanyak 50 responden. Penelitian ini menggunakan data primer, dimana data tersebut digunakan dan dikumpulkan melalui penyebaran kuesioner. Penelitian ini uji analisis regresi berganda, yang membuahkan hasil. Hasil penelitian menunjukan bahwa fraud diamond berpengaruh positif dan signifikan terhadap pendeteksian fraud sistem pembayaran COD. Hal tersebut menunjukan semakin meningkatnya teori dari fraud diamond maka pendeteksian fraud pada sistem pembayaran COD akan semakin mudah terdeteksi. Penelitian ini diharapkan dapat memberikan pengetahuan terhadap pengaruh fraud diamond dalam sistem pembayaran COD. Namun demikian masih dibutuhkan penelitian lebih lanjut dengan menggunakan variabel berbeda yang dapat digunakan dalam pendeteksian fraud pada sistem pembayaran COD, seperti pengendalian internal, fraud pentagon, dan audit internal. Kata Kunci: Fraud diamond, Cash on Delivery, e-commerce. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26311/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/26311/5032 |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 300-303 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 300-303 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Fraud diamond, Cash on Delivery, e-commerce. |
|
| dc.title |
Pengaruh Fraud Diamond terhadap Pendeteksian Fraud Sistem Pembayaran Cash on Delivery |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|