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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Syntax Idea Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Akuntan Publik GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Zaenal Wafa
Universitas Mercu Buana Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Sistem Pengendalian Internal, Internal Audit, Dan Kesadaran Anti-Fraud Terhadap Pencegahan Fraud Pada Pemerintah Daerah Kabupaten Sleman Salmaa Salsabiila; Zaenal Wafa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6875

Abstract

This study aims to analyze whether the internal control system, internal audit, and anti-fraud awareness in the Regional Government of Sleman Regency influence fraud prevention. The population in this study includes all Civil Servants and Non-Civil Servants in Regional Apparatus Organizations within the scope of the Sleman Regency Government in 2024. The sample consists of Civil Servants and Non-Civil Servants working in the Finance Division of the Regional Apparatus Organizations within the Sleman Regency Government. The data used in this study are primary data obtained through the distribution of questionnaires directly to the respondents. A total of 100 questionnaires were distributed, but only 87 responses could be processed. The analysis involved regression testing and hypothesis testing using the t-test. The results show that the internal control system does not influence fraud prevention. Internal audit has a partial influence on fraud prevention. Anti-fraud awareness does not have a partial influence on fraud prevention within the Sleman Regency Government.
Pengaruh Green Accounting, Corporate Social Responsibility, dan Struktur Modal Terhadap Kinerja Keuangan Kharisma Apriliana Putri; Zaenal Wafa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10109

Abstract

This study aims to determine the influence of the implementation of green accounting, corporate social responsibility (CSR), and capital structure on the financial performance of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative with a multiple linear regression approach. The research sample was taken by purposive sampling of 15 companies for 3 years, so that 45 data were obtained which were analyzed using secondary data from financial statements and sustainability reports. The results of the study show that green accounting and Corporate Social Responsibility have a negative and significant effect on financial performance, while capital structure has a positive and significant effect on financial performance. These findings indicate that the company's environmental costs and Corporate Social Responsibility activities have not had a direct positive impact on short-term financial performance, but investments in capital structure management can significantly improve financial performance. This research provides important insights for mining companies to efficiently manage environmental and Corporate Social Responsibility costs and balance capital structures to maintain and improve financial performance while supporting corporate sustainability.
Pendampingan Pembuatan Nomor Induk Berusaha dan Perhitungan Harga Pokok Produksi Pada UMKM Ni Kadek Frischa Devi Marchaeni; Zaenal Wafa
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i1.1284

Abstract

UMKM merupakan Usaha Mikro, Kecil, dan Menengah yang berkontribusi besar pada perekonomian. Banyak pelaku UMKM yang kesulitan dalam mengembangkan usaha akibat kurangnya pemahaman. Usaha yang dilakukan belum memiliki izin yang legal, harga yang ditetapkan juga tidak dengan perhitungan yang tepat. Untuk memberikan pemahaman kepada pelaku usaha terutama kepada pelaku usaha kecil, maka dilakukan kegiatan ini dengan tujuan agar bisa membantu mewujudkan pengembangan usaha sehingga dapat lebih baik melalui pembuatan Nomor Induk Berusaha (NIB) yang wajib dimiliki oleh sebuah usaha, dan melakukan penghitungan Harga Pokok Produksi (HPP) sebagai pertimbangan dalam memberikan harga yang sesuai dengan tujuan memperoleh keuntungan. Kegiatan dilakukan dengan metode sosialisasi, pendampingan, dan simulasi langsung kepada pemilik usaha yang terdiri dari dua tahap kegiatan yaitu pembuatan Nomor Induk Berusaha dengan sistem Online Single Submission dan simulasi perhitungan Harga Pokok Produksi yang dilakukan dengan menerapkan metode full costing. Dari kegiatan ini, pelaku usaha dapat memperoleh pengetahuan mengenai cara untuk dapat mengembangan usaha, serta memahami proses dan pentingnya pembuatan izin usaha serta perhitungan untuk mengetahui harga pokok produksi. Hasil dari kegiatan ini, pelaku bisa mendapat Nomor Induk Berusaha sebagai bukti izin usaha yang resmi dan memperoleh jaminan hukum, serta bisa menentukan biaya yang dikeluarkan untuk produksi sebagai pertimbangan untuk memberi harga jual kepada masyarakat agar bisa memperoleh keuntungan
Co-Authors Bernica Syalsabilla Dwi Anggraeni Fiona Lianita Ika Wulandari Ivanda Ayu Lestary Kharisma Apriliana Putri Mokhtar Witono Musawir Musawir Ni Kadek Frischa Devi Marchaeni Nugraeni Nugraeni Putri Aprilia Rista Arimby Roma Nanda Aprina Pardede Salmaa Salsabiila Sudyartini Sudyartini Yudas Tadius Andi Candra