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All Journal Integritas: Jurnal Antikorupsi Jurnal Abdi Insani Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Akuntansi dan Keuangan Indonesia
Mursita, Lufi Yuwana
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle Mustafida, Nurul; Mursita, Lufi Yuwana
Integritas : Jurnal Antikorupsi Vol. 7 No. 2 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i2.265

Abstract

Previous research has integrated theory of planned behavior and fraud theory. This research seeks to integrate those theories towards whistleblowing intention and examine the comparison of it between government and private employees. This study uses an online survey with 124 samples. The result shows, the perceived norm and attitude positively affect whistleblowing intention. However, it does not apply to perceived control. Also found no difference in whistleblowing intention between both sector employees. It concludes, the need for creating whistleblowing motivation and identifying which factors can strengthen. Besides, employee’s whistleblowing awareness in Indonesia is increasing and no level gap among organizations.     Abstrak Penelitian terdahulu telah mengintegrasikan theory of planned behavior dan fraud triangle. Penelitian ini mereplikasi dan mengembangkan penelitian tersebut dengan menguji integrasi pengaruh theory of planned behavior dan fraud triangle terhadap intensi whistleblowing, serta menguji perbandingan intensi whistleblowing antara pegawai pemerintah dan swasta. Studi ini menggunakan metode survei daring dengan sampel 124 pegawai pemerintah dan swasta. Hasil penelitian menunjukkan bahwa persepsi norma dan sikap berhubungan positif dengan intensi whistleblowing. Meskipun tidak demikian dengan persepsi kontrol. Selain itu, ditemukan tidak adanya perbedaan intensi whistleblowing antara pegawai pemerintahan dan swasta. Dari temuan tersebut disimpulkan, perlunya upaya untuk menciptakan situasi pendorong whistleblowing dan mengidentifikasi faktor apa yang dapat memperkuatnya. Temuan lainnya, kesadaran whistleblowing pegawai di Indonesia semakin meningkat dan tidak mengalami kesenjangan antarjenis instansi.  
EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY Mursita, Lufi Yuwana; Mustafida, Nurul; Rachmadia, Rizki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.
Pengembangan Keterampilan Pengendalian Manajemen bagi Usaha Mikro, Kecil, dan Menengah Kota Mojokerto Mursita, Lufi Yuwana; Almilia, Luciana Spica; Mustafida, Nurul; Wulandari, Dewi Ayu; Ambarwati, Yulian Belinda; Widjanarko, Farah Adelia Putri; Rosyida, Amelia Dwi Nur
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.28064

Abstract

Purpose – This community service program is motivated by the need for strategic and technical knowledge and skills from MSMEs participating in business incubation under the Government of Mojokerto City. With the local government’s vision to create a business that strengthens the community’s economy, MSMEs must have sufficient knowledge in managing their business. Yet, the government's current identification shows a lack of managerial knowledge of the MSMEs. For this reason, this community service program proposes a solution to this issue by developing management control skills for micro, small, and medium enterprises in Mojokerto City in partnership with the Office of Cooperatives, SMEs, Industry, and Trade of the Mojokerto City. Design/methodology/approach – The program’s design includes three stages: preparation of materials, conduction of training, and publication of results. Material preparation consists of the preparation of training materials and handbook drafts, which will then become one of the outputs of this program. Meanwhile, the activities’ implementation consists of pre-tests, training material provision, and post-tests after activities. The results publication stage comprises processing, analyzing, and presenting training results data and finalizing the handbook. Findings – The goals of this program are concluded successful in achieving the intended outcomes. The training program for MSMEs demonstrates that knowledge of management control tools is key to their application in business processes. Furthermore, another important key is understanding SMEs’ benefits and perceived ease in using specific tools. It shows that holding similar training on business management strengthening is crucial for MSMEs to encourage increased performance through more professional management practices. Originality/value – This paper is novel and original to the best knowledge of the authors since the training program on management control was the first held in the local government of Mojokerto City.
PELATIHAN DAN PENDAMPINGAN KEWIRAUSAHAAN KREATIF BAGI SISWA SMK UNTUK MENDUKUNG P5 KURIKULUM MERDEKA Mustafida, Nurul; Kartika, Titis Puspitaningrum Dewi; Kholid, Ikhwan; Tianto, Reza; Mursita, Lufi Yuwana; Permata, Aulia Safnira Surya
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1658

Abstract

This community service activity is motivated by the need for knowledge and skills and supports achieving the Independent Curriculum P5 Project for students. The P5 program is also designed to strengthen efforts to achieve competency and character according to the Pancasila Student Profile, which is prepared based on Graduate Competency Standards (SKL). The urgency of implementing the P5 Independent Curriculum still needs to be felt heavily. It is causing problems in the school environment, especially at Wahid Hasyim Glagah Lamongan Vocational School, regarding the readiness of teacher and educator resources. Therefore, the Hayam Wuruk Perbanas University implementation team provided this community outreach activity in the form of creative entrepreneurship training and assistance. The Merdeka P5 curriculum utilizes interactive learning methods and allows students to participate actively in the learning process. Creative entrepreneurship mentoring and training aims to explore students' potential, knowledge, and entrepreneurship skills that impact the surrounding community. This activity is designed in four stages, namely, the material preparation stage, entrepreneurship training, assistance with business activities, and processing and presenting the activity results. The implementation team prepares material in the preparation stage, which will be delivered at the training stage. At the training stage, material related to creative entrepreneurship will be presented, and two teams with the best business ideas will be selected. The final stage is the presentation of the results of activities in the form of reports related to the implementation of training and mentoring activities. Based on results, 67% of participants experienced an increase in test scores between the pre-test and post-test, 14% of the total participants had the same score, and the remaining 18% experienced a decrease in test scores. This shows that students' knowledge of entrepreneurship concepts, entrepreneurial activities, and basic Business Model Canvas (BMC) concepts increased after they received creative entrepreneurship training materials. Based on these results, the implementation of the training showed excellent and effective results because more than 50% of participants experienced an increase in knowledge. The training also produces business ideas from students, followed by realizing business ideas into business products. The students whose business ideas were selected were given entrepreneurial assistance related to the product preparation process, packaging design, marketing process, and simple financial record keeping.
Co-Authors Ambarwati, Yulian Belinda Dewi Ayu Wulandari, Dewi Ayu Kholid, Ikhwan Luciana Spica Almilia Mustafida, Nurul Permata, Aulia Safnira Surya Rachmadia, Rizki Rachmadia, Rizki Reza Tianto, Reza Rosyida, Amelia Dwi Nur Titis Puspitaningrum Dewi Kartika Widjanarko, Farah Adelia Putri