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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Research of Economics and Business Jurnal Sinergi
Fajar Gustiawaty Dewi
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Abstract

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.
Pengaruh Akuntabilitas, Kompetensi Sumber Daya Manusia dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Blud Puskesmas Se-Kota Metro Lampung Mirany; Fajar Gustiawaty Dewi; Pigo Nauli
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.80

Abstract

This study aims to analyze the influence of accountability, human resource competency, and accounting information systems on the quality of the financial reports of Public Health Centers (BLUD) in Metro City. A mixed methods approach was used, with data collection techniques using questionnaires, documentation, and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed using triangulation and thematic interpretation techniques. The results showed that accountability had no significant effect on the quality of financial reports. Conversely, human resource competency and accounting information systems had a significant and positive influence on the quality of financial reports. This underscores the importance of strengthening the technical capacity of human resources and utilizing technology-based information systems to increase the transparency and reliability of public sector financial reports. This study recommends improving technical training, updating information systems, and strengthening a culture of reporting integrity within the BLUD environment.  
Increasing Competitiveness of Chicken and Fillet Entrepreneurs in Lampung Through Marketing & Financial Digitalization Assistance Fajar Gustiawaty Dewi; Kiagus Andi; Lindrianasari; Rindu Rika Gamayuni
Jurnal Sinergi Vol. 3 No. 2 (2022): Jurnal SINERGI
Publisher : LPPM Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsi.v3i2.41

Abstract

The Covid-19 pandemic has dealt a hard blow to many businessman, especially SMEs. Restrictions on individual mobility have caused many traditional SMEs to go out of business because they are unable to adapt to existing changes. The Service Team took the initiative to provide assistance to affected SMEs partners by providing digital marketing assistance to increase business turnover and profit as well as an introduction to financial management. Frozen Food business is one type of business that is popular among the public, especially in Bandarlampung City. It is hoped that through digital marketing assistance, SMEs can adapt and be more agile in capturing the magnitude of business opportunities in the digital world, so that they are no longer limited to the environment around the location. Furthermore, financial management aims to make SMEs partner wiser in controlling the company's operational financial flows. We will also introduce SMEs partner to digital wallet channels and funding channels from financial institutions and banks. Keywords: Frozen Food, SMEs, Digital Marketing, Financial Management
Co-Authors Andini Vatiady Atika Lusi Tania, Atika Lusi Atika Lusi Tania, Atika Lusi Tania Chyntia Dwi Putri Erryna Putri Amanda Finny Leonita Sari fitra dharma Kamadie Sumanda Syafis Kiagus Andi Lindrianasari Mega Metalia, Mega Mirany Muhammad Chairi Farrel Paramitra Caroline Pigo Nauli Ramadhanito, Raihan Rindu Rika Gamayuni rindu rika gamayuni Yuni Rohaliza