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Haryono Umar . He is a Professor in the field of Economics-Accounting and is specifically involved in the field of forensics, both from the academic side of the Tridharma of Higher Education (teaching, research, and community service) and real practices in the eradication and prevention of corruption. In the academic world, many products and publications that he has issued both nationally and internationally are reputable regarding fraud, corruption, forensics, and corruption detection. Likewise in practice, he consistently shows an anti-corruption spirit in every period of his service. He once served as the Head of the Corruption Eradication Commission for the 2007-2011 period. In government, he also gave his own color in building anti-corruption supervision when he was trusted as Inspector General of the Ministry of Education and Culture in 2012-2015. It is good that at that time he received optimal support from the leadership of the ministry (Ministers, and the ranks of Echelon I Leadership) so that he became a reference for many parties (Central Government, Regional Government, Executive, legislative, and judiciary, NGOs, media, even from international) in building governance, risk management, and compliance for a clean and anti-corruption government. He also served the community as the Chairperson of the IAI Public Sector Compartment in 2007, Chairperson of 6 Professor Associations (PERGUBI), Advisory Board of IPKN Jakarta, Advisory Board of GMPK, Advisory Board of ADAI Jakarta, Advisory Board of ADRI Jakarta

Haryono Umar delivered the concept of the cause of fraud called "Fraud Star" model as a development of Fraud Traingle and Fraud Diamond. Likewise, on the prevention side, Haryono once again contributed  a model for detecting corruption, namely as "HU-Model". The latest His contribution in combating fraud and corruption, he developed an umbrella for struggling diminishing Fraud and Corruption known as the "Theory of The Fraud"


Haryono Umar has won many awards including the "Bintang Mahaputera Utama" in 2015 from the State, "MURI Record" in 2020, and "Satya Lencana XXX, XX, and X" years


Rahima Br Purba

Rahima Br Purba (Ima ) is Doctor of Accounting Graduated from the University of North Sumatra Dr. Rahima Br Purba  now active as Chairman Prodi of theMaster’s Program in Accounting at Panca Budi Medan University. In addition to being an active lecturer, the authoris also active as a practitioner of the Audit Committee and the Risk Committee of the North Sumatera Bank Pension Fund inthe Field.

She is also active in professional associations such as the Indonesian Association of Accountants (IAI) of the North Sumatra Territory as well as other scientific and academic associations. In connection with the development of science.

The author followed a lot of research grants and dedication from Ristekdikti. The research that is often donerelates to the public sector. Current research is linked to government audits and corruption, as evidenced byscientific journals published in several accredited and reputable international magazines

Siti Safaria completed his Doctoral studies from the State University of Jakarta (UNJ) in 2014 in the field of Human Resource Management, the author is a permanent lecturer at Perbanas Institute since 2019 teaching concentrations in human resource management, organizational behavior while in the structure as the secretary of Internal quality assurance at the postgraduate school. In the Organizational Field as a member of the Indonesian Management Forum (FMI) Jakarta branch, a member of the research team in the management of the Association of Doctors of Management Science (IKADIM), has a BNSP certification in the field of Human Resource Management. Currently actively conducting several studies and as the manager of the Journal of Banking Research Accounting Management (JRPMA) Perbanas Institute.


Hikmah AR 

Graduated as a Bachel

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