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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat IPTEKS
Luh Utami
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pengungkapan Kasus Kecurangan (Studi Pada Perusahaan Sektor Jasa Yang Terdaftar di BEI Periode 2016-2017) Luh Utami
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v1i2.6

Abstract

Penelitian ini bertujuan untuk menguji pengaruh whistleblowing system dan audit internal terhadap pengungkapan kasus kecurangan. Penelitian ini dilakukan pada perusahaan sektor jasa yang terdaftar di BEI periode 2016-2017. Sampel penelitian ini sebanyak 43 perusahaan . Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 23. Hasil penelitian menunjukkan bahwa whistleblowing system dan audit internal berpengaruh negatif signifikan terhadap pengungkapan kasus kecurangan. Hasil penelitian ini mengindikasikan bahwa whistleblowing system dan audit internal menurunkan kasus kecurangan yang terjadi pada perusahaan.
Simple Accounting Practices in Everyday Life: Sosialisasi Praktik Akuntansi Sederhana Dalam Kehidupan Sehari-hari pada SMA Swasta Islahil Athfal Rumak Sutriningsih, Sutri; Luh Utami
Jurnal Pengabdian kepada Masyarakat IPTEKS Vol. 2 No. 2 (2025)
Publisher : Rajawali Media Utama

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Abstract

The socialization activity “Simple Accounting Practices in Everyday Life” was carried out with the aim of providing socialization to students of Islahil Athfal Rumak Private Senior High School in West Lombok Regency on the importance of understanding the application of accounting practices in everyday life. This is because these simple accounting practices can help students manage their finances effectively, such as controlling their expenses and income accurately. Additionally, students can create realistic financial plans for both short-term and long-term goals, such as continuing their education to a higher level. This initiative helps students manage their finances effectively. The outreach program was attended by approximately 30 students. It was conducted by lecturers from the School of Economics 45 Mataram. In this socialization, we provided the benefits of introducing simple accounting in daily activities. One application of accounting practices is by controlling the income and expenses from their pocket money to use it according to their needs. Accounting practices can also provide an understanding of simplicity, avoiding consumptive and wasteful behavior
Co-Authors Sutriningsih, Sutri