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All Journal Jurnal Reviu Akuntansi dan Keuangan JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development Innovation Business Management and Accounting Journal
Imanita Septian Rusdianti
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Determining the Propensity for Accounting Fraud: The Role of Internal Control, Regulatory Compliance, and Unethical Behavior Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.333

Abstract

The tendency of accounting fraud is a serious risk that can harm an organization economically and reduce stakeholder trust. This phenomenon is not only related to weaknesses in the accounting system, but is also influenced by the behavioral aspects of individuals within the organization. This study aims to analyze the influence of internal control, compliance with accounting rules, and unethical behavior on the tendency of accounting fraud at PT Ciomas Adisatwa Tbk, East Java Region I, Malang. The study used a quantitative approach with primary data obtained through questionnaires to 68 respondents involved in accounting and administrative functions. Data analysis was performed using multiple linear regression after going through validity, reliability, and classical assumption tests. The results of the study indicate that internal control and compliance with accounting rules do not significantly influence the likelihood of accounting fraud. Conversely, unethical behavior has been shown to have a positive and significant effect on the likelihood of accounting fraud. This finding indicates that individual behavioral factors play a more dominant role than structural aspects in triggering fraud. This study implies that fraud prevention efforts need to be implemented through an integrated approach that includes strengthening control systems, procedural compliance, and internalizing ethical and integrity values ​​to achieve sustainable and accountable corporate governance.
Forming the Character of a Physically Healthy Young Generation Through Military Education Yoki Muchsam; Bambang Sucipto; Rismawati Rismawati; Imanita Septian Rusdianti; Agung Rachmat Raharja
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.015

Abstract

This activity aims to develop the character of the young generation with good physical health through military education at Dodik Belanegara Rindam III Siliwangi, West Bandung. The methods applied include the preparation and implementation of the program, involving the entire academic community. The evaluation results show that the activity went smoothly, and the participants successfully achieved the set goals, showing improvements in physical health and character strengthening through discipline and teamwork. The discussion covers the program's success, involvement of all parties, and benefits felt by the participants. Limitations in logistics and the need for more in-depth evaluation are identified as areas for improvement. Meanwhile, suggestions for further development include the application of comprehensive evaluation methods, increased inter-institutional collaboration, and the development of a more contextual curriculum. Key findings from this study include the program's success in shaping the character and health of the younger generation, highlighting the importance of military education as a means of holistic character formation at the higher education level. These findings provide a basis for the development of similar programs in the future, with a focus on the necessary improvements to enhance their positive impact.
Time Management Assistance in Developing Superior Human Resources Ana Sopanah; Imanita Septian Rusdianti; Riza Bahtiar Sulistyan; Midhatul Khasanah
TGO Journal of Community Development Vol. 3 No. 1 (2025): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2025.001

Abstract

This study aims to improve the effectiveness of employee time management through training and mentoring at PT Kasih Jaya Sejahtera, Malang Regency. The method used was a qualitative approach with data collection techniques in the form of in-depth interviews with company owners, operational workers, and HR managers, as well as field observations from January to March 2025. The results of the activities showed an increase in employee ability to set work priorities, adherence to schedules, and efficiency in completing daily tasks. In addition, unique implementations such as the "Daily Focus Zone" system and daily digital monitoring emerged as innovations in time management practices. The discussion of the results indicates that the training and mentoring not only impacted individual behavior changes but also strengthened a disciplined and collaborative work culture within the company environment. These findings align with previous studies that emphasize the importance of time management in HR development and increasing organizational productivity. Despite limitations in the duration of the activities and the scope of participants, the results show great potential for the sustainability of similar programs in the future.
Strengthening MSME Marketing based on Cultural Festival Imanita Septian Rusdianti; Diah Yulisetiarini; Haifa Haifa
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.387

Abstract

The purpose of this activity is to strengthen MSMEs in Balung Lor Village, Jember through collaboration with cultural festivals as a strategy for local economic development as well as the preservation of traditions. The method used is Focus Group Discussion to explore the needs and challenges of business actors, as well as participatory observation in cultural festivals as a medium for promoting local products. Data analysis was carried out with a qualitative approach, resulting in a deep understanding of the perceptions of association chairs, academics, local communities, and MSME actors. The results of the study show that this activity is able to open new market access, increase the selling value of products, strengthen community networks, and foster community pride in village cultural identity. The discussion emphasized that cultural integration and MSMEs are not just promotions, but holistic strategies that are sustainable, relevant to previous research, and able to create a double impact, namely strengthening the local economy while preserving cultural heritage.
Co-Authors Adinda Rossiana Assor Agung Rachmat Raharja Agustina, Iin Ainun, Siti Nur Alwan Sri Kustono Ana Sopanah, Ana Baits Nur, Ayu Wandani Mustika Rahma Bambang Sucipto Cahyaningati, Retno Diah Yulisetiarini Diana Dwi Astuti Ginanjar Wira Saputra Hafid Aditya Pradesa Haifa Haifa Hanif Rani Iswari KINANTI, Kartika Ayu Kornkanok Kanjanamethakul Kurniawati Kurniawati Midhatul Khasanah Muchsam, Yoki Mudjiyanti, Rina Oyong Lisa Ririn Irmadariyani Rismawati Rismawati Riza Bahtiar Sulistyan Septiani, Ria Sugiarsih, Titik Yansah Anugerah Malta