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All Journal Register: Jurnal Ilmiah Teknologi Sistem Informasi Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Al Amany, Sarah Ulfah
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Development of conceptual framework for cyber fraud investigation Hidayati, Anisa Nur; Riadi, Imam; Ramadhani, Erika; Al Amany, Sarah Ulfah
Register: Jurnal Ilmiah Teknologi Sistem Informasi Vol 7, No 2 (2021): July
Publisher : Information Systems - Universitas Pesantren Tinggi Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26594/register.v7i2.2263

Abstract

The increase in the number of internet users in Indonesia as much as 175.4 million as recorded in the Datareportal.com report and 4.83 billion globally, impact the increase in the number of cyber fraud cases. Data states that 96% of fraud cases are not resolved due to fraud methods carried out online and make it difficult for legal officers to obtain evidence. Previous fraud investigation research mainly focused on fraud detection, so this research focuses on submitting a framework for investigating cyber fraud cases. The cyber fraud case requires a new framework for investigation because in this fraud case, there is digital evidence that is very prone to be damaged, lost, or modified, which makes this case unsolved. This research aims to develop a framework that is expected to help auditors to uncover cases of cyber fraud so that resolved cyber fraud cases can increase. The method used in making this framework uses Jabareen's conceptual framework development method, which consists of 6 stages, namely, Mapping the selected data source, extensive reading and categorizing of the chosen data, Identifying and naming objects, Deconstructing and categorizing the concept, Integrating concept, Synthesis, resynthesis. And make it all sense. The framework for cyber fraud investigation uses 22 digital forensic frameworks and eight frameworks for fraud audit investigations. The results of developing a framework using the Jabareen method resulted in 8 stages, integrating various concepts selected from digital forensics and fraud audits. Evaluation of framework development was carried out by giving limited questionnaires to practitioners and academics, which produced 89% for the feasibility value and needs of the framework and 67% there is no need for changes to the framework being developed.
PENDAMPINGAN TEKNIS PENCATATAN KEUANGAN DAN LEGALITAS USAHA BAGI USAHA MIKRO PEMULA DI KEPULAUAN RIAU Al Amany, Sarah Ulfah; Mutia Ulfah; Sri Zuliarni; Rahmat Hidayat; Riza Khusniah; Fuad Arif Rahman; Multhahada Ramadhani Siregar; Aprizal Putra; Syafri Naldi; Alrido Martha Devano; Eddo Nanda Oktarici; Ancala Laras Putri; Himawan Mochtoha
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

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

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an essential role in the Indonesian economy, but still face significant challenges in financial management and business legality, especially in the Riau Islands with limited access to training. This community service program aims to provide technical assistance in financial recording and business legality for budding micro businesses in the Riau Islands to create independent and sustainable entrepreneurs. Through the Project-Based Learning (PBL) approach, Batam State Polytechnic students accompany micro business actors in simple financial recording and processing legalities such as Business Identification Number (NIB), Taxpayer Identification Number (NPWP), and halal certification. As a result, 80% of participants succeeded in implementing daily transaction recording and 70% in compiling simple financial reports. In comparison, 75% of participants managed business legality through the Online Single Submission (OSS) platform, which increased access to formal financing. This program also changes the participants' mindset towards more professional business management, although further assistance is needed to ensure consistent implementation. This program has the potential to be replicated in other regions to support more competitive and sustainable empowerment of MSMEs, as well as contribute to local economic growth.
Co-Authors Alrido Martha Devano Ancala Laras Putri Aprizal Putra Eddo Nanda Oktarici Fuad Arif Rahman Hidayati, Anisa Nur Himawan Mochtoha Imam Riadi Multhahada Ramadhani Siregar Mutia Ulfah Rahmat Hidayat Ramadhani, Erika Riza Khusniah Sri Zuliarni Syafri Naldi