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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Pancasila (JPP)
Puji Aledya Angguna
Universitas Mercu Buana Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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MODERASI PENGENDALIAN INTERNAL ATAS PENGARUH DIGITAL ACCOUNTING DAN FORENSIC ACCOUNTING TERHADAP EFEKTIVITAS DETEKSI KECURANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI (2022–2024) Puji Aledya Angguna; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20759

Abstract

This study aims to analyze the influence of Digital Accounting and Forensic Accounting on the effectiveness of fraud detection with internal control as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with a moderated regression analysis (MRA) method. Research data were obtained from financial statements and annual reports of companies that met the research sample criteria. The independent variables in this study are Digital Accounting and Forensic Accounting, the dependent variable is the effectiveness of fraud detection, while internal control acts as a moderating variable. The results show that Digital Accounting has a positive and significant effect on the effectiveness of fraud detection. Forensic Accounting also has a positive and significant effect on the effectiveness of fraud detection in the basic regression model (main effect). In addition, internal control has been shown to moderate the effect of Digital Accounting on the effectiveness of fraud detection, indicating that a good internal control system can strengthen the use of digital accounting technology in detecting fraud. However, internal control has not been shown to moderate the effect of Forensic Accounting on the effectiveness of fraud detection. This research is expected to contribute to companies in improving fraud detection systems through the application of digital accounting technology, forensic accounting, and strengthening internal controls.
Socialization and Assistance in the Use of Social Media by Laundry MSMEs Puji Aledya Angguna; Hasyim As’ari
Jurnal Pengabdian Pancasila (JPP) Vol. 4 No. 1 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v4i1.16803

Abstract

This community service activity aims to improve the ability and awareness of MSME actors in utilizing social media as an effective promotional tool. Activities are carried out through, interviews, socialization, mentoring, and evaluation with the direct meeting method. This activity was carried out in several sessions in April 2025 with a focus on training practitioners in content creation, social media management and the application of digital marketing strategies. The results of this activity show an increase in the understanding and skills of laundry business actors in using social media platforms such as Instagram, Facebook, and TikTok to promote services, build interactions with customers, and expand market reach. This activity contributes to increasing the competitiveness of MSMEs in the digital era.
Co-Authors Hasyim As’ari Martinus Budiantara