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All Journal Journal of Audit and Tax Synergy Jurnal Pengabdian Inovasi Sosial Ekonomi
Benny R.M. Nainggolan
Universitas Prima Indonesia

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LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD Jhon Piter; Benny R.M. Nainggolan
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.31

Abstract

Revealing fraud is the responsibility of an auditor who possesses the expertise and skills needed to uncover occupational fraud. The whistleblowing system is used to prevent fraud, with the confidentiality of the whistleblower being protected, ensuring their safety. With the rapid development of technology, there are many tricks that fraudsters use to find loopholes in systems. Therefore, forensic accounting and investigative audit techniques must continuously improve in line with technological advancements to effectively uncover occupational fraud. This study uses a qualitative approach, with sample collection conducted through four stages: observation and analysis of research-related information, gathering relevant literature such as scholarly journals, identifying variables relevant to the research topic, and building a framework based on previous studies and related theories. The results, based on a literature review of several previous studies, show that whistleblowing systems, information technology, forensic accounting, and investigative audits influence the disclosure of occupational fraud.
Pengalaman Mahasiswa dalam Kegiatan  Relawan untuk Anak Cerebral Palsy Khairul Hambali; Azriel Akbar Lubis; Adi Putra Rajagukguk; Dina Anggriani; Tetty Tiurma Uli Sipahutar; Benny R.M. Nainggolan
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 01 (2025): Januari 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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Abstract

This study aimed to investigate the experiences of students who participated in volunteer work for children with cerebral palsy. A qualitative approach was used through in-depth interviews with several students who were actively involved as volunteers. The findings of this study revealed that participation in this activity helped students to develop empathy skills, interpersonal skills, and a greater understanding of the needs of children with cerebral palsy. In addition, students also faced various obstacles such as lack of previous training on medical aspects and difficulties in relating to children with special needs. However, this experience was seen as a valuable lesson, both in personal and professional dimensions. The conclusion of this study is that volunteer activities not only support the well-being of children with cerebral palsy, but also help shape students' character and ability to be more loving and caring.
Co-Authors Adi Putra Rajagukguk Azriel Akbar Lubis Dina Anggriani Jhon Piter Khairul Hambali Tetty Tiurma Uli Sipahutar