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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ILMIAH KOHESI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Syam, Ardiansyah
Unika Atma Jaya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah; Oktaviani , Silvi Malvina
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
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.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH KABUPATEN ENDE Maria Goreti Goo, Katharina; JMV. Mulyadi; Syam, M. Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 4 No. 2 (2019): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i2.1022

Abstract

The purpose of this study was to analyze the Competence of Human Resources, the Government's Internal Control System, the Role of Internal Audit, the Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP with organizational commitment as a moderating variable to the Quality of Financial Reports in the Ende District Government. The population of this study is the financial report compilers who have the duties and responsibilities in preparing financial statements in the Work Units in the Ende Regency Government totaling 32 Regional Devices (OPD). Data collection by distributing 128 questionnaires to financial report compilers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis uses moderation regression analysis (MRA). The results of this study prove that Competence of Human Resources, Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP has a significant effect on the quality of financial statements while the Government Internal Control System and Internal Audit Roles have no significant effect on the Quality of Financial Statements. Organizational Commitment as a moderating variable can moderate the influence of the Government's Internal Control System, the Role of Internal Audit and SAP Implementation. on the Quality of Financial Statements, but Organizational Commitment cannot moderate the effect of Competence of Human Resources on the Use of Information Technology and Compliance with Regulations / Regulations on the Quality of Financial Statements.
DETERMINAN FAKTOR PENENTU PEMBAYARAN DIVIDEN DENGAN GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017) Indriyani, Sari; Djaddang, Syahril; Syam, Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 6 No. 2 (2021): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to analyze the effect of capital structure, collateral assets, business risk, Return On Equity (ROE) on determinants of dividend payments (DPR) with growth opportunity and firm size as moderating. The object of this research is all companies listed on the Stock Exchange (BEI) in 2014-2017. The sampling method used was purposive sampling with quantitative secondary data. The method of data analysis is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS 6.0 program. The results are capital structure, collateral assets, business risk, and growth opportunity are significant effect on determinants of dividend payments (DPR), Return On Equity (ROE) has negative effect on determinants of dividend payments (DPR), while firm size has no significant effect on determinants of dividend payments (DPR). Growth opportunity strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR). And firm size strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR).
Pengaruh Kemitraan Dan Kebijakan Pemerintah Terhadap Daya Saing Serta Dampaknya Kepada Penjualan Usaha Garam Di Nusa Tenggara Timur Pius Nailiu; Derriawan; Fahruddin Salim; M. Ardiansyah Syam
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 8 No. 2 (2023): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i2.6327

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh KemitraandanKebijakan Pemerintah terhadap Daya Saing Produkterhadap Kinerja PetaniGaram Daerah. Populasi penelitian ini adalah para Petani garam dan pelaku industry garam yang bekerja pada tambak garam dan perusahaan garam Kabupaten Kupang tepatnya daerah Bipolo. Jumlah sampel dari populasi tersebut sebanyak 50± orang yang diambil dengan menggunakan Teknik Teknik Slovins. Metode statistic yang digunakan dalam penelitian ini yaitu Structural Equation Modeling(SEM) yang dioperasikan melalui program Smart PLS. Pada penelitian ini menghasilkan bahwa variable Kemitraan dan Kebijakan Pemerintah terhadap Daya Saing Produk Garam mempunyai pengaruh positif dan signifikan, sedangkan variable Daya Saing Produk Garam terhadap Kinerja Petani Garam Daerah pengaruh positif dan signifikan, secara langsung berpengaruh tidak signifikan terhadap Kemitraan dan Kebijakan Pemerintah.
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.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
Mental Wellness and Financial Resilience Program for Indonesian Migrant Workers in Hong Kong During Divorce and Post-Divorce Transition Khalida Utami; Tri Astuti; Lita Darmayuni; Bayu Retno; Ateniyanti; M. Ardiansyah Syam; Syamsul Bahri; Salma Atikah; Arditha Zakiyah Azahroh; Fajar Kurniawan
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 9 No. 3 (2026): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v9i3.8079

Abstract

This community service program aimed to strengthen the psychological resilience and economic independence of Indonesian Migrant Workers (PMI) in Hong Kong facing divorce and post-divorce life transitions. Guided by Kübler-Ross's grief theory and Bowen's Family System Theory, the activity was delivered online through Zoom on 20 June 2026 and involved 43 PMI members of the Bintang Nusantara Hong Kong community. Materials covered the emotional impact of divorce and recovery through four pillars: Mind, Emotion, Action, and Social connection. Program effectiveness was evaluated through pre-test and post-test assessments. Results showed a substantial increase in participants' knowledge and preparedness, with average scores improving from 62.8 to 82.8. The findings suggest that integrated psychological and financial interventions can effectively strengthen resilience among migrant workers undergoing major life transitions.
Co-Authors Achmad Ridwan Agustinus Miranda Wijaya Ali Imransyah Arditha Zakiyah Azahroh Ateniyanti Bayu Retno Benny Marciano Benny Marciano Burahman, Habi DARMANSYAH . Derriawan Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Djaddang, Syahril Endang Ety M Erik Hermawan Ety M, Endang Fachrudin Salim Fahruddin Salim Fahruddin Salim Fajar Kurniawan Findita Gayatri, Maria Habibie Habibie Harnovinsah Harnovinsah Indriyani, Sari Irdam Adha JMV Mulyadi JMV. Mulyadi Khalida Utami kusumastuti, nuke Lita Darmayuni Lysandra, Shanti Marciano, Benny Maria Goreti Goo, Katharina Miranda, Agustinus Mombang Sihite Muhammad Nor Prayoga Muhammad Nugraha Nana Nawasiah Ningsih, Santy Rahayu Nungki P Nunky P Nurina Prawinin Tyas Nurmala Ahmar Oktaviani , Silvi Malvina Pius Nailiu Ramdani, Ahmad Ria Firanty Ria Firanty, Ria Riskarini, Dian Sailendra S Sailendra Sailendra Salim, Fahruddin Salma Atikah Sari, Lola Fitria Shanti Lysandra Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djaddang Djaddang Syamsul Bahri Tri Astuti Utami, Fadhilah Widarto Rachbini YAHYA . Yudhi Prasetiyo Zulkifli