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<![CDATA[Persepsi Risiko, Korupsi, dan Pembenaran Korupsi terhadap Perilaku Korupsi di Universitas Islam Bandung ]]>
<![CDATA[Adila Syakira Al-alliya]]>;
<![CDATA[Hartanto, Rudy]]>;
<![CDATA[Maemunah, Mey]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.11019
<![CDATA[Abstract. The increasing corruption in the education sector has become a concerning issue, with law enforcement addressing a much smaller number of cases than the actual incidents. This results in widespread financial losses for the country and worsens education services and human resource development. In recent years, universities have faced significant challenges due to the involvement of leaders in corruption cases. This research focuses on the impact of students' risk perception on corrupt behavior, using a quantitative verification method. The results indicate a strong rejection of corrupt practices at the Islamic University of Bandung, and students who believe in the absence of corruption can enhance their academic motivation. This study provides a profound understanding of the dynamics of corrupt behavior among university students and serves as a basis for designing effective prevention policies. Respondents unequivocally reject and disagree with corrupt behavior within the university environment. Abstrak. Meningkatnya korupsi dalam sektor pendidikan menjadi isu yang mengkhawatirkan, dengan penegakan hukum yang mengatasi jumlah kasus yang jauh lebih kecil dari kejadian sebenarnya. Hal ini mengakibatkan kerugian keuangan yang luas bagi negara dan memperburuk layanan pendidikan dan pengembangan sumber daya manusia. Beberapa tahun terakhir, perguruan tinggi menghadapi tantangan besar akibat keterlibatan pimpinan dalam kasus korupsi. Penelitian ini fokus pada dampak persepsi risiko mahasiswa terhadap perilaku korup, dengan menggunakan metode verifikatif kuantitatif. Hasil menunjukkan penolakan yang kuat terhadap praktik perilaku korupsi di Universitas Islam Bandung, dan mahasiswa yang percaya pada ketidakberadaan korupsi dapat meningkatkan motivasi akademis. Penelitian ini memberikan pemahaman mendalam tentang dinamika perilaku korupsi di kalangan mahasiswa perguruan tinggi dan menjadi dasar untuk merancang kebijakan pencegahan yang efektif. Responden dengan tegas menolak dan tidak setuju terhadap perilaku korupsi dalam lingkungan universitas. Kata Kunci : Perilaku korupsi, Persepsi Risiko, Persepsi Korupsi, dan Persepsi Pembenaran Korupsi]]>
<![CDATA[Pengaruh Kejujuran dan Pengendalian Internal terhadap Pencegahan Kecurangan ]]>
<![CDATA[Kamila, Zahra]]>;
<![CDATA[Hartanto, Rudy]]>;
<![CDATA[Maemunah, Mey]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.11860
<![CDATA[Abstract. This research aims to investigate the influence of honesty and internal control on fraud prevention. The study employs a descriptive and verificative method with a quantitative approach. The chosen population for this research consists of Micro, Small, and Medium Enterprises (UMKM) in the city of Bandung. The sample selection technique involves Non-Probability Sampling, specifically utilizing Purposive Sampling. Data collection is conducted through the use of a questionnaire, with a total of 50 respondents employed in UMKM in the city of Bandung. Hypothesis testing in this study employs the statistical tool Structural Equation Modeling (SEM) based on variance, utilizing the Partial Least Squares (PLS) method through SmartPLS 3.0 software. Based on the testing conducted, the research results indicate that both Honesty and Internal Control have a significant influence on fraud prevention. Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kejujuran dan pengendalian internal terhadap pencegahan kecurangan. Penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bandung. Teknik pemilihan sampel menggunakan teknik Non Probability Sampling dengan menggunakan teknik Purposive Sampling. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuisioner dengan jumlah responden sebanyak 50 orang yang bekerja di UMKM Kota Bandung. Pengujian Hipotesis pada penelitian ini yaitu menggunakan alat uji statistik berupa Structural Equation Modeling (SEM) berbasis variance dengan metode Partial Leas Square (PLS) melalui software SmartPLS 3.0. Berdasarkan hasil pengujian yang dilakukan, hasil penelitian menunjukan bahwa Kejujuran dan Pengendalian Internal berpengaruh signifikan terhadap Pencegahan Kecurangan.]]>
<![CDATA[Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan ]]>
<![CDATA[Abdul Hafizh Amrullah]]>;
<![CDATA[Purnamasari, Pupung]]>;
<![CDATA[Maemunah, Mey]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.12411
<![CDATA[Abstract. This research purpose to analyze and decide the decide the effects of Fraud Diamonds on fraudulent financial statements. The populace in this investigate is non-cyclical customer manufacture companies on the Indonesia Stock Trade for the 2020-2022 period. Sampling used the purposive sampling method. Information collection utilized secondary information, the number of sample utilized was 65 companies. For the data examination strategy, used the panel data regression method, Eviews 12 students. The results of the research conducted show that the pressure variable (X1) has a significant effect on financial reports with a significance value of 0.0778, the opportunity variable (X2) has a significant effect on financial reports with a significance value of 0.0137, the rationalization variable (X3) has no significant effect on reports. finance with a significance value of 0.8086, and capability variable has no significant effect on financial reports with a value of 0.5668. Abstrak. Penelitian ini bertujuan untuk menganalisis dan menentukan pengaruh Fraud Diamonds pada kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur dengan konsumen non-siklus di Bursa Efek Indonesia periode 2020-2022. Pengambilan sampel menggunakan metode purposive sampling. Metode penelitian menggunakan data sekunder, jumlah sampel yang digunakan sebanyak 65 perusahaan. Untuk strategi pemeriksaan data digunakan metode regresi data panel Eviews 12 student. Hasil penelitian yang dilakukan menunjukkan bahwa variabel tekanan (X1) berpengaruh signifikan pada laporan keuangan dengan nilai signifikansi 0,0778, variabel kesempatan (X2) berpengaruh signifikan pada laporan keuangan dengan nilai signifikansi 0,0137, variabel rasionalisasi (X3) tidak berpengaruh signifikan pada laporan keuangan dengan nilai signifikansi 0,8086, dan untuk variabel kemampuan tidak berpengaruh signifikan pada laporan keuangan dengan nilai 0,5668.]]>
<![CDATA[Pengaruh Opini Audit dan Temuan Audit terhadap Tingkat Korupsi Pemerintah Daerah ]]>
<![CDATA[Muhammad Ismail Al-Faruqi]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Mey Maemunah]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.12454
<![CDATA[Abstract. Corruption cases are still rampant, especially in the environment of local governments. Therefore, this study aims to obtain empirical evidence on the effect of audit opinions and audit findings on the level of corruption in local governments. The population in this study is the government of district/cities in West Java for the period 2020-2022, the sample of this study uses census sampling technique, so that 81 sample are obtained. The analytical tool used in this study is IBM SPSS Statistics 23. The results of this study show that audit opinion has a significant effecr on the level of corruption in local governments. Audit findings do not have a significant effect on the level of corruption in local goverments. Abstrak. Kasus tindak pidana korupsi hingga saat ini masih marak terjadi, khususnya pada lingkungan pemerintah daerah. Oleh karena itu, penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh opini audit dan temuan audit terhadap tingkat korupsi pemerintah daerah. Populasi dalam penelitian ini adalah pemerintah kabupaten/kota di Jawa Barat periode 2020-2022, sampel penelitian ini menggunakan teknik sensus sampling, sehingga diperoleh 81 sampel. Alat analisis yang digunakan dalam penelitian ini adalah IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan opini audit berpengaruh signifikan terhadap tingkat korupsi pemerintah daerah. Temuan audit tidak berpengaruh signifikan terhadap tingkat korupsi pemerintah daerah.]]>
<![CDATA[Pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik ]]>
<![CDATA[Rizki Rijal Fadilah]]>;
<![CDATA[Purnamasari, Pupung]]>;
<![CDATA[Maemunah, Mey]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i2.15564
<![CDATA[Abstract. Public accounting is a promising career specialization for accounting students because it is in accordance with the learning taught in lectures with auditing courses. Interest in becoming a public accountant has decreased over time due to several aspects, one of which is the varying personality types and motivations of students. This research aims to explain the influence of Personality Type and Motivation on Accounting Students' Career Choices as Public Accountants in Accounting Students at Superior Accredited Universities in Bandung City. This research uses a quantitative approach with descriptive and verification methods. The sampling technique uses a probability sampling technique with a simple random sampling technique approach. Respondents were 220 accounting students studying at superior accredited universities in the city of Bandung. Hypothesis testing in this research uses Partial Least Square with the help of the SmartPLS 3.0 software application. Based on the results of tests carried out in this research, the results show that Personality Type and Motivation have a positive and significant effect on Accounting Students' Career Choice as Public Accountants. The findings of this research show that the higher the Personality Type and Motivation, the more significant the impact on the increase in Accounting Students' Career Choices as Public Accountants. Abstrak. Akuntan publik merupakan peminatan karir yang menjanjikan bagi mahasiswa akuntansi dikarenakan sesuai dengan pembelajaran yang diajarkan pada kuliah.dengan pembelajaran mata kuliah pengauditan. Peminatan menjadi akuntan publik menurun seiring waktu dengan beberapa aspek salah satunya yaitu tipe kepribadian serta motivasi mahasiswa yang beragam. Penelitian ini memilliki tujuan untuk menjelaskan pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik di Mahasiswa Akuntansi Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel menggunakan teknik probability sampling dengan pendekatan teknik simple random sampling. Responden berjumlah 220 mahasiswa akuntansi yang berkuliah di Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Pengujian hipotesis pada penelitian ini yaitu menggunakan Partial Least Square dengan bantuan aplikasi perangkat lunak SmartPLS 3.0. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini, hasilnya menunjukkan bahwa Tipe Kepribadian dan Motivasi berpengaruh positif dan signifikan terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik. Hasil temuan penelitian ini menunjukkan bahwa semakin tingginya Tipe Kepribadian dan Motivasi maka semakin memberikan dampak signifikan terhadap meningkatnya Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik.]]>
<![CDATA[Pengaruh Auditor Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan ]]>
<![CDATA[Solihin Hanif Nur Ikhsan]]>;
<![CDATA[Nopi Hernawati]]>;
<![CDATA[Mey Maemunah]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v4i2.5156
<![CDATA[Abstract. Fraud can occur anywhere, both in large and small scale companies. An act of fraud that occurs in a company can be prevented by the existence of an internal audit team and the effectiveness of internal controls. This research aims to determine the influence of internal auditors and internal control on fraud prevention. This research uses primary data collected through questionnaires. This research is quantitative research with descriptive and verification methods. The sampling technique used was non-probability sampling, taken using a purposive sampling technique with 50 respondents at the KPSBU Lembang office. The analytical tool used in this research is the SmartPLS 3.0 software application. The hypothesis results show that internal auditors have a positive and significant effect on fraud prevention and internal control has a positive and significant effect on fraud prevention. Abstrak. Tindakan kecurangan dapat terjadi dimana saja, baik pada perusahaan berskala besar maupun kecil. Suatu tindakan kecurangan yang terjadi pada perusahaan dapat dicegah dengan adanya tim audit internal dan efektivitas pengendalian internal. Penelitian ini bertujuan untuk mengetahui pengaruh auditor internal dan pengendalian internal terhadap pencegahan kecurangan. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan yaitu nonprobality sampling diambil menggunakan teknik sampling purposive dengan 50 responden pada bagian kantor KPSBU Lembang. Alat analisis yang digunakan dalam penelitian ini yaitu aplikasi perangkat lunak SmartPLS 3.0. Hasil hipotesis menunjukkan bahwa auditor internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan dan pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.]]>
<![CDATA[Pengaruh Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi ]]>
<![CDATA[Ridwan Fadillah]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Mey Maemunah]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v4i2.5257
<![CDATA[Abstract. Fraud cases are a problem that still occurs in the government environment. These cases of Fraud can be minimized and prevented by implementing a Whistleblowing System and supported by good Individual Morality. This study aims to determine the effect of Whistleblowing System on Fraud Prevention with Individual Morality as a moderating variable to employees PT. Indonesian Railways (Persero) Operational Region 2 Bandung. This study uses primary data collected throught questionnaires. This research is a quantitative research with descriptive and verification methods. The sampling technique used is nonprobability sampling with purposive sampling. Respondents totaled 95 organic employee in the office at PT. Indonesian Railways (Persero) Operational Region 2 Bandung. The analytical tool used in this research is SmartPLS 3.0 software application. The hypothesis results show that Whistleblowing System have a positive and significant effect on Fraud Prevention and Individual Morality moderates the effect Whistleblowing System on Fraud Prevention. Abstrak. Kasus kecurangan merupakan permasalahan yang masih terjadi di lingkungan pemerintahan. Kasus-kasus kecurangan tersebut dapat diminimalisir dan dicegah dengan diterapkannya Whistleblowing System dan didukung oleh Moralitas Individu yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai variabel moderasi pada Pegawai PT. Kereta Api Indonesia (Persero) Daerah Operasi 2 Bandung. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan adalah nonprobability sampling dengan purposive sampling. Responden berjumlah 95 pegawai organik pada bagian kantor di PT. Kereta Api Indonesia (Persero) Daerah Operasi 2 Bandung. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi perangkat lunak SmartPLS 3.0. Hasil hipotesis menunjukkan bahwa Whistleblowing System berpengaruh positif dan signifikan terhadap Pencegahan Fraud dan Moralitas Individu memoderasi pengaruh Whistleblowing System terhadap Pencegahan Fraud.]]>
<![CDATA[Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection ]]>
<![CDATA[Fadilah, Sri]]>;
<![CDATA[Rosdiana, Yuni]]>;
<![CDATA[Sundaya, Yuhka]]>;
<![CDATA[Maemunah, Mey]]>;
<![CDATA[Fitriah, Epi]]>;
<![CDATA[Lestari, Rini]]>;
<![CDATA[Hartanto, Rudy]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v6i2.2363
<![CDATA[The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of ZIS fundraising from 2018 to 2021.]]>
<![CDATA[Performance of Zakat Institutions: Strategies for Using Financial Technology to Increase Zakat Collection ]]>
<![CDATA[Fadilah, Sri]]>;
<![CDATA[Fitriah, Epi]]>;
<![CDATA[Maemunah, Mey]]>;
<![CDATA[Fauziah, N. Eva]]>;
<![CDATA[Lestari, Rini]]>;
<![CDATA[Rosdiana, Yuni]]>
<![CDATA[ Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah UNISBA ]]>
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DOI: 10.29313/amwaluna.v9i2.4022
<![CDATA[This study aims to analyze the strategies of Zakat institutions in adopting financial technology to optimize ZIS collection. The recognition of the significant potential of the Zakat funds has yet to be fully realized, forming a backdrop for this research. This indicated that the efficiency of the zakat collection did not reach its maximum potential. Various factors contribute to this situation, including challenges in adopting and implementing financial technology, particularly through financial technology (Fintech). Numerous hurdles hinder the effective utilization of financial technology by Zakat institutions. Conversely, embracing and incorporating Fintech, offers various advantages, such as enhancing Zakat governance and optimizing collection processes. Consequently, it is crucial to investigate how zakat institutions respond to financial technology to enhance zakat collection. This research employs a case study methodology and a descriptive analysis research approach, focusing on LAZ Rumah Zakat. The data collection involved documentation and interviews. The findings of this study indicate that the implementation of fintech in LAZ Rumah Zakat is very much needed to support the zakat collection strategy, especially with the use of social media and other technology media. Especially the rapid use of technology as an impact of the COVID-19 pandemic in 2020 and 2021.]]>
<![CDATA[Building Integrity From Within: The Role Of Organizational Culture And Commitment In Preventing Fraud In Student Organizations At Universitas Islam Bandung ]]>
<![CDATA[Nashrullah, Hasan]]>;
<![CDATA[Maemunah, Mey]]>;
<![CDATA[Purnamasari, Pupung]]>
<![CDATA[ Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS ]]>
Publisher : <![CDATA[Cv. Syntax Corporation Indonesia ]]>
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DOI: 10.52644/n2ydyt42
<![CDATA[This study aims to analyze the role of organizational culture and organizational commitment in preventing fraud in student organizations at Bandung Islamic University. Fraud, which is generally associated with profit-oriented entities, can also occur in non-profit organizations such as student organizations, thereby threatening the integrity and sustainability of the organization. This study uses a verifiable method with a quantitative approach. Data were collected through a survey of 121 student organization administrators from various student organizations. Statistical analysis was performed to test the hypothesis regarding the influence of organizational culture and organizational commitment on fraud prevention. The results show that organizational culture and organizational commitment have a positive and significant effect on fraud prevention. An organizational culture that emphasizes teamwork, results orientation, and human orientation encourages ethical behavior and reduces fraudulent practices. Meanwhile, organizational commitment, which consists of affective, continuance, and normative commitment, encourages loyalty, responsibility, and compliance with organizational values, thereby strengthening fraud prevention efforts. These findings emphasize the importance of building an ethical culture and strengthening member commitment as a strategy for improving governance and transparency in student organizations.]]>
