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All Journal Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Ilomata International Journal of Tax and Accounting Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Asian Journal of Management Analytics Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Lysandra, Shanti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Self-efficacy, professional ethics, and internal audit quality Djaddang, Syahril; Lysandra, Shanti
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.3794

Abstract

Penelitian ini bertujuan untuk mengivestigasi efek dari efikasi diri dan etika profesional terhadap kualitas audit internal dan peran etika profesional dalam memoderasi hubungan antara efikasi diri dan kualitas audit internal. Pemilihan sampel memakai metode purposive sampling dari auditor internal pemerintahan Kota Bogor menghasilkan 38 sampel. Hasil penelitian ini menunjukkan bahwa baik efikasi diri dan etika profesional berpengaruh signifikan terhadap kualitas audit internal dan etika profesional memoderasi hubungan antara efikasi diri dan kualitas audit internal. Secara keseluruhan, penelitian ini menyarankan agar pemerintahan lokal dan pusat meningkatkan efikasi diri dan etika profesional auditor internal mereka untuk meningkatkan kualitas audit internal di sektor pemerintahan.
Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia Nugrahanti, Trinandari Prasetya; Lysandra, Shanti
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1024

Abstract

By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability. This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits and CSR can have a positive and significant effect on their financial performance. This means that financial performance and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape.
PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP JUMLAH PAJAK YANG DISETOR DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Wajib Pajak E-Commerce) Umairoh, Farah Rahmawati; Masri, Indah; Lysandra, Shanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.5623

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh pamahaman perpajakan wajib pajak E-Commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variabel intervening. Analisis ini menggunakan Smart Partial Least Square (SmartPLS). Sampel penelitian ini berjumlah 52 responden E-Commerce yang telah terdaftar dan memiliki NPWP. Pengujian hipotesis dilakukan dengan menggunakan metode resampling bootstrap dengan bantuan software Smart Partial Least Square (SmartPLS). Metodologi penelitian dilakukan dengan deskriptif kuantitatif. Pengujian validitas data dengan outer loading dan pengujian reabilitas dengan reabilitas komposit. Uji hipotesis dilihat dari P value yang dihasilkan dari Path Coefficient. Hasil penelitian ini membuktikan adanya pengaruh langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor, pemahaman perpajakan terhadap kepatuhan wajib pajak dan kepatuhan wajib pajak terhadap jumlah pajak yang disetor. Selain itu penelitian ini menunjukkan adanya pengaruh tidak langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor dengan melalui kepatuhan wajib pajak. Kata kunci : Pemahaman Perpajakan, Jumlah Pajak Yang Disetor, Kepatuhan Wajib Pajak. Abstract This study aims to examine the effect of understanding tax e-commerce taxpayers on the amount of tax paid with taxpayer compliance as an intervening variable. This analysis uses Smart Partial Least Square (SmartPLS). The sample of this research is 52 E-Commerce respondents who have registered and have NPWP. Hypothesis testing is done using the bootstrap resampling method with the help of Smart Partial Least Square (SmartPLS) software. The research methodology is quantitative descriptive. Testing the validity of the data with outer loading and reliability testing with composite reliability. Hypothesis testing is seen from the P value generated from the Path Coefficient. The results of this study prove there is a direct influence on understanding taxation on the amount of tax paid, understanding taxation on taxpayer compliance and taxpayer compliance on the amount of tax paid. In addition, this study shows that there is an indirect effect on understanding taxation on the amount of tax paid through taxpayer compliance. Keywords: Taxation Understanding, Amount of Tax Paid, Taxpayer Compliance
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Oktrivina, Amelia; Masri, Indah; Murni, Yetty; Musta ‘Ani, Salis; Lysandra, Shanti; Sailendra, Sailendra; Terminanto, Agung; Pitaloka, Calya Sekar Arum; Juwanto, Miranda Alifarahmah
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1752

Abstract

This Community Service (PKM) activity aims to provide accounting technology education through the implementation of the Odoo Enterprise Resource Planning (ERP) system to improve the advanced competencies of students at SMK Boash 1 (SMK Taruna Terpadu 1) Bogor. The training was held on August 26, 2025, for three hours, involving 31 12th-grade students and two accompanying teachers. The implementation method included an introduction to the accounting module in Odoo, practical simulations, and evaluation through a participant satisfaction survey. The results of the activity demonstrated an increased understanding of the ERP system and its application in digital accounting. This activity also produced outputs in the form of IPR (Intellectual Property Rights) number 000986082 and activity documentation. Thus, this training successfully contributed to preparing competent human resources ready to face the challenges of the Industry 4.0 era.
Co-Authors Agus Nugroho, Agus Ahalik, Ahalik Alkotdriyah, Putri Puspa Azizah, Widyaningsih Burahman, Habi Catheryn, Catheryn Darminto, Dwi Prastowo Derryawan, Derryawan Djaddang , Syahril Djaddang, Syahril Ety M, Endang Harnovinsah Harnovinsah Indah Masri Indupurnahayu JMV Mulyadi Juwanto, Miranda Alifarahmah Megakarina, Nadya Miranda, Agustinus Muhammad Nugraha Murni, Yetty Musta ‘Ani, Salis Nurmala Ahmar Oktrivina, Amelia Pitaloka, Calya Sekar Arum Prasetyo, Yudha Rafrini Amyulianthy Ramdani, Ahmad Renea Shinta Aminda S, Basis Gumilarsih Safinatunnayah, Zihan Ayu Sailendra, Sailendra Salim, Fahruddin Sofianti, Evin Sparta, Sparta Susilawati, Susilawati Syam, Ardiansyah SYAM, M. ARDIANSYAH Terminanto, Agung Toduho, Dion M Trinandari Prasetya Nugrahanti Umairoh, Farah Rahmawati Utami, Fadhilah