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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Conference on Community Engagement Project (Concept)
Joelyn Veronica
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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DAMPAK KECURANGAN PADA BIDANG KEUANGAN DAN NON-KEUANGAN TERHADAP JENIS FRAUD DI INDONESIA Natalis Christian; Joelyn Veronica
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 1: Mei 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v8i1.2401

Abstract

Penipuan atau kecurangan adalah tindakan yang disengaja (atau kegagalan untuk bertindak) dengan maksud untuk mendapatkan keuntungan yang tidak sah, baik untuk diri sendiri maupun untuk perusahaan yang melanggar hukum atau untuk menyangkal hak korban. Jenis kecurangan termasuk penipuan pajak, penipuan kartu kredit, penipuan sekuritas, penipuan laporan keuangan, penyimpangan aset. Dampak penipuan dapat muncul dari segala jenis penipuan, baik yang dilakukan oleh diri sendiri maupun kelompok kejahatan. Penelitian ini bertujuan untuk mengetahui dampak dari perilaku kecurangan atau penipuan pada bidang keuangan maupun non keuangan terhadap badan publik. Tujuan dari penelitian ini adalah dengan memahami dampak kerugian terhadap tindakan kecurangan, memungkinkan badan publik untuk mencegah atau mengurangi dampak kecurangan dan mendidik karyawan dan pemangku kepentingan tentang pentingnya tindakan pencegahan penipuan atau kecurangan. Metode yang digunakan dalam penelitian ini adalah bentuk riset kepustakaan yang diperoleh dari Association of Certified Fraud Examiners, PricewaterhouseCoopers, Indonesia Corruption Watch, dan Komisi Pemberantas Korupsi.
Design And Implementation Of Accounting And Financial Reporting System At Paud Zhen Xin & Bimbel Widijaya Widijaya; Joelyn Veronica
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Most Micro, Small, and Medium Enterprises (MSMEs) do not use accounting records in managing their business, due to a lack of knowledge and awareness in applying accounting records in their business. The application of a clear accounting system can help MSMEs to develop properly, and carry out their operations effectively and efficiently, helping MSMEs to make the best decisions. One example of MSMEs is Paud Zhen Xin & Bimbel which still uses the cash basis method of recording and only records its income in a book, so there is a need for a reliable accounting recording system to be able to create information about financial reports that are accurate, fast and relevant to make it easier for owners to make decisions. decisions related to company operations based on financial report data. Data collection uses interview and observation techniques with MSME owners in the period July to December 2022. System design uses Microsoft Access which is capable of inputting transactions such as cash receipts and disbursement transactions, and recording adjusting journals. This accounting system will display financial reports such as a statement of financial position, income statement, statement of changes in equity, reports on cash transactions, general ledger, and income statement per student.
Co-Authors Christian, Natalis Widijaya Widijaya