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All Journal Journal Of Human And Education (JAHE) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Projemen UNIPA
Dilliana, Siktania Maria
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.798 KB) | DOI: 10.55904/cocreation.v1i3.520

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.
Penerapan Akuntansi Keluarga Dalam Pengelolaan Keuangan Rumah Tangga Pasangan Milenial Lureng, Nikolaus; Dekrita, Yosefina Andia; Dilliana, Siktania Maria
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to analyze the implementation of family accounting in household financial management among millennial couples. The focus of the research included family financial management, which was measured through the indicators of budgeting, recording, decision-making, and long-term financial planning, as well as financial management behavior. The method used was qualitative with a case study approach, through in-depth interviews with millennial couples as informants. The research findings showed that millennial couples had begun to apply family accounting, although it was still simple and mostly not formally documented. This practice is in line with positive accounting theory, which explains rational behavior in financial decision-making. In addition, the Japanese principle of Kakeibo was relevant as a practical approach because it emphasizes recording, awareness, and evaluation of expenditures. Therefore, it will be important in realizing household financial management that is more directed, healthy, and sustainable.
Increasing Village Community Knowledge Through Socialization of the waste Independent Village Program Titin, Titin; Dilliana, Siktania Maria; Tonce, Yosef; Tanur, Evelin Anggelina; Winarti, Thresia
Journal Of Human And Education (JAHE) Vol. 4 No. 2 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i2.838

Abstract

Increasing population growth in an area is accompanied by an increase in the volume of waste produced. Waste is an item resulting from human activities and other living creatures that is no longer used. The waste produced in an area is basically determined by the activities of the people in that place. These activities include trade, housing, office, industrial, agricultural and other activities. An increase in waste volume that is not balanced by an integrated waste management system can cause problems in an area. The waste problem also occurs in Karangturi Village, Glagah District, Lamongan Regency, East Java. Referring to the conditions in Karangturi Village, Glagah District, where there is still a waste problem, Community Service activities are being carried out to increase the community's ability to manage waste independently. To overcome this problem, one alternative solution that can be implemented is by holding an independent waste village program to manage the use of household waste in realizing independent and sustainable development in Karangturi Village, Glagah District, Lamongan Regency, East Java. Therefore, the aim of this community service is to see the potential for increasing village community knowledge through the socialization of the Independent Waste Village Program in Karangturi Village, Glagah District, Lamongan Regency, East Java. To obtain the data used were observation and literature review. As a form of the author's thinking, several efforts and breakthroughs are offered, namely: 1.) Increasing the knowledge of the community who already know that household waste can be utilized so as to create community welfare, 2.) The role of utilizing household waste for the Karangturi Village community in realizing sustainable village development is to improve the quality of life to be cleaner and healthier.
Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i3.520

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.
Co-Authors Aurelia, Pipiet Niken Dekrita, Yosefina Andia Lamawitak, Paulus Libu Lureng, Nikolaus Sanga, Konstantinus Pati Tanur, Evelin Anggelina Titin Titin Tonce, Yosef Winarti, Thresia