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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia PERSPEKTIF Enrichment : Journal of Management MANDAR: Management Development and Applied Research Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Bakti Cendana: Jurnal Pengabdian Masyarakat Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Disclosure: Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Financial and Behavioural Accounting Indonesian Community Journal Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Applied Accounting and Finance
Gaol, Lasando Lumban
Universitas Terbuka, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Kebijakan Pemerintah Sebagai Katalis Lumban Gaol, Lasando; Suryani, Pesi; Zuhroh, Shufia
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/yzx4hq04

Abstract

Penelitian ini mengeksplorasi pengaruh kualitas sumber daya manusia, penggunaan teknologi informasi (TI), serta kepemimpinan dan komitmen organisasi terhadap kinerja Kementerian Agama, dengan kebijakan dan peraturan pemerintah sebagai variabel moderasi. Penelitian dilakukan terhadap 93 responden dari 42 unit di lingkungan Kementerian Agama Kota Medan, dengan menggunakan purposive sampling. Data dikumpulkan melalui kuesioner, wawancara, observasi, dan analisis dokumen, kemudian dianalisis menggunakan regresi linier sederhana dan berganda. Hasil penelitian menunjukkan bahwa kepemimpinan dan komitmen organisasi mempunyai pengaruh marginal yang signifikan terhadap kinerja, sedangkan kualitas sumber daya manusia dan penggunaan TI tidak signifikan. Kebijakan dan peraturan pemerintah mempunyai pengaruh yang signifikan, namun tidak terdapat interaksi yang signifikan antara variabel independen dengan kebijakan/peraturan. Kesimpulannya menekankan pentingnya kebijakan dan peraturan pemerintah, serta perlunya pengembangan komitmen kepemimpinan dan organisasi untuk meningkatkan kinerja. Penelitian ini memberikan wawasan teoritis dan pedoman praktis bagi Kementerian Agama dan lembaga pemerintah lainnya dalam strategi peningkatan kinerja
Penguatan Tata Kelola Keuangan Publik melalui Partisipasi Masyarakat dan Transparansi Informasi Lumban Gaol, Lasando; Budi Santoso, Eli; Prasetyo, Agus
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/mwca7592

Abstract

Tata kelola keuangan publik yang baik merupakan dasar penting bagi pemerintahan yang efektif dan akuntabel. Dalam konteks ini, partisipasi masyarakat dan transparansi informasi memainkan peran krusial dalam memperkuat akuntabilitas dan efisiensi pengelolaan keuangan publik. Teori yang mendasari penelitian ini mencakup konsep partisipasi masyarakat dan transparansi informasi sebagai pilar utama tata kelola keuangan publik yang baik. Partisipasi aktif masyarakat dalam proses penganggaran dan pengawasan diharapkan dapat meningkatkan responsivitas dan akuntabilitas pemerintah. Transparansi informasi memungkinkan masyarakat untuk mengakses data keuangan publik sehingga dapat memantau penggunaan dana dan mencegah korupsi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen. Lokasi penelitian adalah Kabupaten Lampung Timur dengan subjek penelitian meliputi pejabat pemerintah daerah, anggota DPRD, perwakilan LSM, dan warga masyarakat. Hasil penelitian menunjukkan bahwa partisipasi masyarakat dalam proses penganggaran di Kabupaten Lampung Timur mengalami peningkatan signifikan, meskipun masih terdapat kendala dalam pemahaman teknis anggaran. Transparansi informasi melalui portal web pemkab Lampung Timur  telah meningkatkan kepercayaan masyarakat terhadap pemerintah daerah, meskipun akses informasi di daerah terpencil masih perlu diperbaiki. Partisipasi masyarakat dan transparansi informasi terbukti efektif dalam memperkuat tata kelola keuangan publik di Kabupaten Lampung Timur. Namun, diperlukan upaya lebih lanjut untuk meningkatkan edukasi masyarakat tentang proses penganggaran dan memperbaiki infrastruktur internet di daerah terpencil.
Mendorong Kewirausahaan Mahasiswa: Program Pendampingan Pengembangan Usaha ‘Jaemur Crispy’ Suryani, Pesi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Puspitasari, Nindya Farah Dwi; Robiansyah, Anton; Rahmawati, Anisa; Yulianto, Krist Setyo; Oktari, Vivi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.401

Abstract

This community service activity focuses on developing the micro-enterprise, Jaemur Crispy, managed by Anisa Rahmawati, a university student. The main issues faced are the lack of knowledge in business management and marketing. The purpose of this activity is to improve managerial and marketing skills through intensive mentoring. The method used is a participatory approach, which includes training, group discussions, and direct mentoring in business management. The results of this activity show a significant increase in sales, with a 30% rise during the first three months after the training, along with improvements in business management and a growing entrepreneurial awareness among students. Additionally, this program successfully fostered local leaders capable of driving social change within their community. Thus, this activity provides a sustainable positive impact on entrepreneurial development within the student environment.
Strategi Anti-Fraud Dalam Akuntabilitas Pengelolaan Dana Desa Wisata di Bali Suryani, Pesi; Gaol, Lasando Lumban
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1957

Abstract

Penelitian ini bertujuan untuk menggali Strategi Anti-Fraud dalam kaitannya dengan Akuntabilitas Pengelolaan Dana Desa Wisata di Bali. Dengan menerapkan prinsip-prinsip utama akuntansi dan pendekatan preventif terhadap kecurangan, inisiatif ini tidak hanya memperkuat integritas pengelolaan dana tetapi juga memberikan landasan kokoh untuk pembangunan yang berkelanjutan. Studi ini menggunakan metode kualitatif dengan pendekatan fenomenologi, melibatkan sembilan desa wisata di Bali dan informan dari perangkat desa wisata. Hasil penelitian menunjukkan bahwa penerapan transparansi, akuntabilitas, nilai-nilai budaya lokal, serta sistem pencegahan telah efektif dalam mencegah praktik kecurangan akuntansi dalam pengelolaan keuangan desa wisata. Temuan ini menawarkan kontribusi penting bagi pengelola desa wisata dan pembuat kebijakan dalam meningkatkan pengelolaan keuangan yang transparan dan bertanggung jawab di sektor pariwisata lokal Bali.
Integritas Sebagai Kunci: Menilai Peran Audit APIP Dalam Deteksi Fraud Suryani, Pesi; Gaol, Lasando Lumban
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1958

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas dan keahlian audit terhadap kemampuan Aparat Pengawasan Intern Pemerintah (APIP) dalam mendeteksi kecurangan, dengan integritas sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausal dan desain cross-sectional. Data dikumpulkan melalui survei dengan kuesioner yang melibatkan 57 auditor di lingkungan Pemerintah Provinsi Sumatera Utara. Analisis dilakukan menggunakan regresi linier berganda dan moderasi untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa keahlian audit berpengaruh positif signifikan terhadap pendeteksian fraud, sementara kompleksitas tugas berpengaruh negatif signifikan. Selain itu, integritas terbukti memperkuat hubungan antara keahlian audit dan kompleksitas tugas dengan pendeteksian fraud. Penelitian ini memberikan kontribusi dalam memperkuat peran APIP dalam meningkatkan tata kelola pemerintahan yang baik melalui pendeteksian kecurangan yang lebih efektif.
Pelatihan Digital Marketing pada Program Pengembangan Kewirausahaan Mahasiswa Universitas Terbuka Mujiono, Mujiono; Gaol, Lasando Lumban; Widiyanto, Widiyanto
Bakti Cendana Vol 7 No 1 (2024): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.7.1.2024.30-42

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan, pengalaman, dan keterampilan digital marketing mahasiswa Univeritas Terbuka yang memiliki Usaha Mikro Kecil dan Menengah (UMKM). Lokasi pelaksanaan program pengabdian berada di Desa Dawuan Tengah, Kecamatan Cikampek, Kabupaten Karawang, Provinsi Jawa Barat. Metode pelaksanaan kegiatan pengabdian pelatihan digital marketing menggunakan Participatory Action Research (PAR) yang dimulai dari tahap observasi, refleksi, kemudian dilanjut dengan rencana aksi dan tahap tindakan atau pelaksanaan program. Hasilnya, setelah menjalani pelatihan pembuatan website untuk pemasaran digital, mahasiswa memperoleh keunggulan dalam memasarkan produk melalui platform digital. Mereka memiliki pemahaman yang mendalam tentang pembuatan website, konsep pemasaran digital, Search Engine Optimization (SEO), strategi konten, dan analisis web. Pelatihan ini telah mempersiapkan mahasiswa untuk menghadapi persaingan bisnis yang semakin ketat dan mencapai kesuksesan dalam memasarkan produk melalui platform digital. Evaluasi program pengabdian di akhir kegiatan telah menunjukkan hasil yang positif dalam meningkatkan kompetensi mahasiswa dalam pemasaran digital.
Character Building dan Anti-corruption Education: Mampukah Menciptakan Branding, Perilaku Anti Koruptif dan Good Personality Calon Akuntan Berintegritas? Suryani, Pesi; Ginting, Rafles; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/axxwfq07

Abstract

This study aims to examine the role of character-building values and anti-corruption education in creating branding, anti-corruptive behavior, and integrity in prospective accountants. The research employs a qualitative method with a phenomenological approach to explore the experiences and perceptions of accounting lecturers and students. Data were collected through in-depth interviews, observations, and document analysis, including lesson plans (RPS), syllabi, assignments, and evaluations. The findings indicate that character building and anti-corruption values have been implemented in learning through various components, including lesson plans, syllabi, assignments, and evaluations. The program significantly enhances the branding of prospective accountants in the job market, fosters consistent anti-corruptive behavior, and develops strong personal integrity. However, challenges remain, such as the lack of integration of these values into the formal curriculum and limited training for lecturers. The implications of this study highlight the importance of integrating character building and anti-corruption values into all aspects of the accounting education curriculum. Continuous training for lecturers and students is also necessary to ensure the sustainability of these values.
Effective communication in Audits: A linguistic Perspective Rasyki, Adrian; Lumban Gaol, Lasando
PERSPEKTIF Vol. 14 No. 2 (2025): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v14i2.13434

Abstract

This study investigates the dynamics of auditor-client communication to establish a balance between technical and non-technical language, communication skills, and satisfaction levels. The research adopts a quantitative analysis in combination to explore how these factors impact communication effectiveness. The study's respondents are 60 auditors, including expert auditors from the BPKP Indonesian Financial and Development Supervisory Agency and P2UPD auditors from the Ministry of Home Affairs, who were chosen for their relevant expertise. The study used a structured questionnaire to examine the frequency and context of technical and non-technical language usage, communication skills, and satisfaction levels. Data were analyzed using multiple linear regression, a statistical method to assess how independent variables influence communication outcomes. Technical language, such as "materiality thresholds" and "variance analysis," helps clarify complex concepts but can obstruct client comprehension when used excessively. Non-technical language, such as general terms like "acceptable margin of error," improves clients' comprehension and engagement in communication, particularly for clients who are not technically savvy. Auditors' communication skills, especially listening, speaking, and interpersonal interaction, were the strongest predictors of effective communication. Communication satisfaction also played a crucial role in building trust and smoothing interactions. This study concluded that balancing technical and non-technical language, honing communication skills, and prioritizing satisfaction are essential for enhancing audit outcomes. However, this research focuses on public-sector auditors in Indonesia, which may limit generalizability to other sectors. Recommendations include training auditors in adaptive communication strategies and implementing feedback mechanisms to sharpen their approach. These results contribute to the literature by combining linguistic and audit practice perspectives to provide actionable insights into better communication strategies, improving audit processes, and informing policy improvements.
Leadership and fraud: A phenomenological study in Bengkulu provincial government Suryani, Pesi; Gaol, Lasando Lumban
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25079

Abstract

Research aims: This study aims to analyze the role of leadership in the prevention and detection of fraud in the Bengkulu Provincial GovernmentDesign/Methodology/Approach: The research method applied is a qualitative phenomenological approach, which allows for an in-depth exploration of subordinates' experiences and perceptions related to leadership and fraud. Data were collected through in-depth interviews, observations, and document analysis.Research findings: The findings indicate that transformational and transactional leadership styles play a significant role in fraud prevention. Leaders who adopt a transformational leadership style can enhance subordinates’ motivation and integrity through inspiration and idealized influence, while leaders with a transactional style focus on achieving targets through rewards and sanctions. The study also found that financial pressures, opportunities due to weaknesses in the internal control system, and rationalization of actions are the main factors driving fraud.Theoretical contribution/Originality: This research contributes to a holistic understanding of the interaction between leadership and fraud in the local government context and offers practical recommendations to improve the effectiveness of fraud prevention and detection through strengthening internal control systems, routine training, and adopting transformational leadership styles.Practitioner/Policy implication: The findings provide actionable insights for policymakers and practitioners in local government to strengthen fraud prevention efforts, which include enhancing leadership development programs, implementing stricter internal controls, and promoting ethical culture within the organizationResearch limitation/Implication: The study focuses on a single provincial government, which may limit the generalizability of the findings. Future research could be expanded to include multiple regions or sectors to provide broader insights into the relationship between leadership styles and fraud prevention.
The implementation of digital-based accounting for fraud prevention at PNM Mekaar Syariah Ramadhan, Gamadi; Suryani, Pesi; Lumban Gaol, Lasando
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1845

Abstract

The 2019 Fraud Survey in Indonesia published the three biggest types of fraud occurring in the country, including corruption at 64.4%, misuse of state or company assets at 28.9%, and financial reporting fraud at 6.7%. PNM, as a company operating in the financial sector, is also vulnerable to fraud. Based on data from the Anti-Fraud Strategy Implementation Report of PNM 2022 published on the Indonesia Stock Exchange, it is known that the Mekaar service experienced 6,163 cases of fraud. This situation prompted PNM to undergo transformation in transaction recording processes using digital-based accounting. Considering this phenomenon, researchers were interested in analyzing the impact of implementing digital-based accounting on fraud prevention at PNM Mekaar Syariah. This research method employs a simple linear regression analysis model with the assistance of SPSS V.27 software. The data collection process involved questionnaires directed at Back Office employees and Finance Administration Officers at PNM Mekaar Syariah. From the analysis conducted on fifty samples, it is found that the implementation of digital-based accounting has a positive and significant impact on fraud prevention at PNM Mekaar Syariah.
Co-Authors Agus Prasetyo Agustin, Fira Al Rasyid, Muhamad Harun Anisa Rahmawati Budi Santoso, Eli Dahlifah Dahlifah Damayanti, Prisila Daurrohmah, Eka Wirajuang Diah Aryani, Diah Endi Rekarti, Endi Hadiwidjaja, Rini Dwiyani Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Hety Budiyanti Iriani, Faridah Krist Setyo Yulianto Kurniawan, Ramdhan Kuswanti, Eko Lies Zulfiati Lumban Gaol, Vebry Marpaung, Chandra R. S Mujiono Mujiono Mujiono Nadhira Hardiana Oktari, Vivi Pesi Suryani Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Rama Agung Gumelar Ramadhan, Gamadi Ramdhan Kurniawan Rasyki, Adrian Rizky Azhary Robiansyah, Anton Sakina Nusarifa Tantri Sasmita, Surya Adi Shine Pintor Siolemba Patiro Sihombing, Natanael Sukatmi, Sri Surya Adi Sasmita Suryani, Pesi Vegananda Yansaputra Widiyanto Widiyanto Widiyanto Zuhroh, Shufia