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All Journal Infestasi PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi MANAJEMEN DEWANTARA Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA IEJST (Industrial Engineering Journal of the University of Sarjanawiyata Tamansiswa) Jurnal Abdi Masyarakat Indonesia Economic Management Business Research Journal ABDIMAS NUSANTARA
M. Sulkhanul Umam
Universitas PGRI Yogyakarta
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Journal : AKMENIKA

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Orientasi Etika dan Cyber Security Awareness (Studi Kasus pada UMKM di Bantul) Umam, M. Sulkhanul
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penggunaan internet pada kehidupan sehari-hari selain memberikan berbagai keuntungan juga memberikan tantangan bagi penggunanya. Pengguna internet (netter) dapat menjadi korban bahkan pelaku dari cyber crime. Begitu juga bagi UMKM yang menggunakan internet pada aktivitas bisnis mereka. Untuk dapat terhindar dari kasus cyber crime, diperlukan kesadaran keamanan siber (cyber security awareness) dari setiap pengguna internet. Dalam meningkatkan kesadaran keamanan diperlukan pengetahuan menggunakan internet (internet knowledge). Tujuan dari penelitian ini adalah untuk menguji pengaruh internet knowledge terhadap cyber security awareness dan menguji perbedaan kedua faktor tersebut berdasarkan orientasi etika pengguna internet. Penelitian dilakukan dengan cara menyebarkan kuesioner kepada pelaku UMKM pengguna internet di Kabupaten Bantul. Hasil penyebaran kuesioner didapat 59 responden yang dijadikan sampel penelitian. Penelitian ini berhasil menguji pengaruh internet knowledge terhadap cyber security awareness. Namun penelitian gagal menguji perbedaan kedua faktor tersebut berdasarkan orientasi etika.
Determinan Pencegahan Fraud dalam Pengelolaan Dana Desa Adhivinna, Vidya Vitta; Cinde Sanjiwani, Agni; Umam, M. Sulkhanul
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7629

Abstract

This study aims to examine the impact of personnel competence, internal control systems, whistleblowing, and organizational culture on the prevention of fraud in the management of village funds in 13 villages in Kapanewon Playen, Gunungkidul Regency. The sample was selected using a non-probability purposive sampling method, involving 92 respondents, including village heads, secretaries, treasurers, planners, irrigation officers, finance staff, planning staff, and heads of village consultative bodies in the 13 villages of Kapanewon Playen. Data were collected through questionnaires distributed to all respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 25 software. The study's results indicate that personnel competence and internal control systems do not affect fraud prevention in the management of village funds, while the whistleblowing system and organizational culture have a positive impact on fraud prevention in the management of village funds. These findings are expected to be a consideration in efforts to enhance fraud prevention in the management of village funds.  
Co-Authors Adyaksana, Rahandhika Ivan Anita Dewi Setiyowati Chily Meilia Singgangsari Cinde Sanjiwani, Agni Faizal Ardiyanto Hapsari, Yanning Tri Lulu Amalia Nusron Mayka Wulandari Mega Selawati Pronosokodewo, Baniady Gennody Rahandhika Ivan Adyaksana Ramadhani, Intan Rizky Rani Diansari Tantri Dyah Ayu Lestari Tika Mei Kustanti Tri Siwi Nugrahani Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Yaning Tri Hapsari Yanning Tri Hapsari