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All Journal Kajian Akuntansi JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Riset Akuntansi Bandung Conference Series: Accountancy
Nopi Hernawati
Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Auditor Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan Solihin Hanif Nur Ikhsan; Nopi Hernawati; Mey Maemunah
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5156

Abstract

Abstract. Fraud can occur anywhere, both in large and small scale companies. An act of fraud that occurs in a company can be prevented by the existence of an internal audit team and the effectiveness of internal controls. This research aims to determine the influence of internal auditors and internal control on fraud prevention. This research uses primary data collected through questionnaires. This research is quantitative research with descriptive and verification methods. The sampling technique used was non-probability sampling, taken using a purposive sampling technique with 50 respondents at the KPSBU Lembang office. The analytical tool used in this research is the SmartPLS 3.0 software application. The hypothesis results show that internal auditors have a positive and significant effect on fraud prevention and internal control has a positive and significant effect on fraud prevention. Abstrak. Tindakan kecurangan dapat terjadi dimana saja, baik pada perusahaan berskala besar maupun kecil. Suatu tindakan kecurangan yang terjadi pada perusahaan dapat dicegah dengan adanya tim audit internal dan efektivitas pengendalian internal. Penelitian ini bertujuan untuk mengetahui pengaruh auditor internal dan pengendalian internal terhadap pencegahan kecurangan. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan yaitu nonprobality sampling diambil menggunakan teknik sampling purposive dengan 50 responden pada bagian kantor KPSBU Lembang. Alat analisis yang digunakan dalam penelitian ini yaitu aplikasi perangkat lunak SmartPLS 3.0. Hasil hipotesis menunjukkan bahwa auditor internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan dan pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
Determinants of lamikro adoption among micro and small businesses: a technology acceptance model (TAM) approach Nurhayati; Nopi Hernawati; Dewi Rahmi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 3 (2026): (In Prosess)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss2pp398-407

Abstract

From a sharia economic perspective, Indonesia, with its Muslim majority population, has great potential to develop a halal/sharia ecosystem that encompasses various sectors such as food, tourism, fashion, cosmetics, and finance. The sustainability of this ecosystem also has implications for the Micro, Small, and Medium Enterprises (MSME) sector. In the digital age, challenges include the low capacity of MSMEs in business management, financial reporting, technological limitations, and non-compliance with financial and Islamic standards. A total of 33 MSMEs have been able to upload financial data to the Lamikro application, read and analyze financial reports, and understand the concept of Islamic accounting. The objective of this activity is to assist in resolving these issues through mentoring and training for MSMEs in preparing financial reports using the Lamikro application. By using the Lamikro app to create financial reports, SMEs can manage and report their finances more effectively and efficiently, ensuring transparency and reliability, evaluate product performance, manage cash flow and liquidity more easily, and communicate with investors for Muslim Women's Warung SMEs in Cisaranten Kulon Village, Bandung City.
Co-Authors Agung Muhammad Rifki Ahmad Ridho Ramdhani Anisa Oktapiani Anita Fitriana Nugraha Sidik Azkia Nurul Mufti Nur Hanafiah Dewi Rahmi Edi Sukarmanto Heliana Heliana Irena Paramita Pramono Magnaz Lestira Oktaroza Mey Maemunah Mey Memunah Moch Hilmi Silham Muhammad Daffa Wardana Nitipradja Nurhana Sa'diah Nurhayati Pupung Purnamaasari Pupung Purnamasari Restiana Febianti Ririn Sri Kuntorini Shafa Astari Azzahra Siti Nafilah Rahmat Solihin Hanif Nur Ikhsan Sri Fadilah Sri Fadillah Velinda Rachmawati