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The Effect of Professional Skepticism, Locus of Control and Independence on Auditors' Ability to Detect Fraud (Case Study at Bank ABC) Andrianus Pujianto; Yulis Diana Alfia
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This research aims to analyze the influence of professional skepticism, locus of control and independence on the auditor's ability to detect conditions. This research uses quantitative methods. Data was collected using questionnaire techniques. The respondents in this study were 40 people consisting of internal auditors at Bank ABC in Jakarta City. Three hypotheses were formulated and tested using regression analysis. The research results show that professional skepticism and independence have a significant effect on the auditor's ability to detect situations. Meanwhile, locus of control has no effect on the auditor's ability to detect fraud.
Optimalisasi Bank Sampah Unit Meruya Selatan Melalui Integrasi Komposting pada Aplikasi Bank Imam Yulis Diana Alfia; Annisa Hakim Z; Puji Rahayu
Jurnal Abdimas Indonesia Vol. 6 No. 1 (2026)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v6i1.2731

Abstract

Penelitian dan pengabdian masyarakat ini bertujuan mengoptimalkan peran 3R pada pengelolaan Bank Sampah Unit (BSU) di Meruya Selatan, Jakarta Barat. Sampah organik mendominasi lebih dari 50% di TPA Bantar Gebang, menghambat pengelolaan sampah kering serta berpotensi menghasilkan gas metana berbahaya. Saat ini, BSU hanya melayani setoran sampah anorganik daur ulang. Optimalisasi komposting dapat dilakukan melalui pendekatan PAR dan ABCD dengan memanfaatkan potensi BSU di lingkungan RT/RW, aplikasi manajemen data bank sampah, ketersediaan lahan komposting, serta sumber daya manusia yang memadai. Program ini menghadirkan inovasi kompos aerob yang terintegrasi dengan aplikasi BSU Bank Imam. Sosialisasi dan pelatihan diberikan kepada pengelola dan warga agar program berjalan partisipatif. Hambatan utama adalah rendahnya kedisiplinan warga dalam memilah dan menyetorkan sampah organik. Ke depan, komunikasi efektif dan kampanye perlu dilakukan untuk mendorong kebiasaan memilah sampah, sekaligus mengeksplorasi teknik komposting alternatif guna meningkatkan efektivitas pengelolaan partisipasi.