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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JOIV : International Journal on Informatics Visualization AKUNTANSI DEWANTARA Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ULTIMA Accounting Journal of Health Sciences English Language Teaching Educational Journal NURSING UPDATE JURNAL ILMIAH ILMU KEPERAWATAN Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Sharia Economics, Banking and Accounting
Anita Carolina
Program Studi Sarjana Interior Desain, Fakultas Seni Rupa dan Desain Institut Teknologi Bandung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention Wardah, Zahrotul; Carolina, Anita; Wulandari, Anis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.49346

Abstract

Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Populasi dalam penelitian ini sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar wisata (pokdarwis) yang mengelola tempat wisata mangrove di Madura. Analisis regresi linier berganda dilakukan untuk mengetahui besarnya pengaruh variabel independen terhadap variabel dependen. Hasil riset menunjukkan tidak ada hubungan antara variabel whistleblowing system dan budaya organisasi terhadap fraud prevention. Hal ini terjadi akibat sistem whistleblowing yang belum memadai untuk perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, belum terbentuk budaya saling percaya, serta etika dan integritas yang baik. Sebaliknya, variabel internal control dan leadership memiliki pengaruh positif terhadap fraud prevention. Hal ini akibat adanya pemantauan secara berkala untuk meminimalisir terjadinya tindakan kecurangan dan pemimpin yang menjaga perilaku etis dalam menjalankan roda organisasi.Kata Kunci: Pencegahan Fraud, Sistem Whistleblowing, Pengendalian Internal, Kepemimpinan, Budaya OrganisasiAbstract: The Influence of Whistleblowing System, Internal Control, Leadership and Organizational Culture on Fraud Prevention. This study aims to determine the effect of the whistleblowing system, internal control, leadership and organizational culture on fraud prevention. In this research, the population consisted of 242 managers of mangrove tourism sites in Madura. Questionnaires were delivered to 161 members of a tourism awareness organisation (pokdarwis) that manages mangrove tourism sites in Madura using the purposive sampling technique. Multiple linear regression analysis was conducted to determine the magnitude of the influence of the independent variable on the dependent variable. The results of the research show that there is no relationship between the variable whistleblowing system and organizational culture on fraud prevention. This is due to the inadequate whistleblowing system for the protection of whistleblowers related to fraud prevention measures. In addition, there is no culture of mutual trust, as well as good ethics and integrity. On the other hand, internal control and leadership variables have a positive influence on fraud prevention. This is due to regular monitoring to minimize the occurrence of fraudulent acts and leaders who maintain ethical behavior in running the organization.Keywords: Fraud Prevention, Whistleblowing System, Internal Control, Leadership, Organizational Culture
Literature Review: Development of Credit Union Research Topics Perspectives in The Field of Financial Accounting Setyaningrum, Putri; Carolina, Anita
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1144

Abstract

In the modern era, technological developments are changing so rapidly that they are causing social imbalances, including in the business world. Current entities must be able to adapt to changes in the modern era, one of which is the non-profit Credit Union entity. The purpose of this research is to examine trends in mapping the development of Credit Union research because considering the current conditions, many non-profit entities need information to make decisions quickly, accurately and accountably. This research uses descriptive quantitative methods with a Literature Review model using VOSviewer and Publish or Perish. The data used is secondary data obtained from the official website of the Scopus journal. The research conducted focuses on the sub areas of Financial Inclusion, Consumer Welfare, Commercial Banks and Cooperatives. The research results found a total of 200 Scopus articles from 2018 to 2024 and sorting was carried out to find articles that were relevant to Credit Unions. The results of this sorting found 59 Credit Union articles. Thus, the sample size of this research was 59 articles from the 200 articles found. The development of Credit Unions with analysis of topics, keywords, authors, journal names, organizations and countries is the result of research mapping. Researchers also found that the development of Credit Union research fluctuated every year based on the results of the researchers' analysis. The contribution of this research is to provide an overview of a broader research area for future researchers in the Credit Union research topic focused on financial accounting.
Relawan Pajak Mengabdi : “Pendampingan Pelaporan SPT Orang Pribadi di KPP Pratama Bangkalan” Sophie Damayanti, Wilda; Carolina, Anita
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18116

Abstract

Tax is the main source of income for the state, so one of the responsibilities of taxpayers who have a NPWP is to report their tax obligations every year. Reporting of the OP Annual Tax Return is done online on the DJP Online website via E-Filling. There is a deadline for reporting the OP Annual Tax Return, which is March 31 each year. The types of forms used 1770S and 1770SS depend on the type of income of each Individual Taxpayer. This online tax report filling procedure is faster and better, but not all Taxpayers are able to do it themselves, especially for those who are elderly and have difficulties. As a result, a number of Taxpayers decide to visit the Tax Service Office (KPP) in person to report. As a result, the Tax Service Office launched the Tax Volunteer initiative to provide support to Taxpayers in submitting their Individual Annual Tax Returns at the KPP throughout the tax period.
Co-Authors Ahmadimaldeh, Ashkan Anis Wulandari, Anis Aprilina, Aprilina Citra Lutfia fajariyah, dianatul Feby Artwodini Muqtadiroh Habi Bullah Hairatul Norjannah, Febby Inayati Inayati Kamalia, Rita Kartikasari, Grenda Evi Khafidhoh Khafidhoh, Khafidhoh Khomsah, Naqibati Rif'atul KOMARIAH, NURUL Leonardi Paris Hasugian Nur Aini Rakhmawati Pitaloka, Bella Dwi Gina Prabu Wardono Renata Prameswari Rian Abrori Rohaya, Rohaya Sari Wahyuni Setyaningrum, Putri Sophie Damayanti, Wilda WARDAH, ZAHROTUL Wibowo, Prajogo Zeko, Chubo