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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) FINANCIAL : JURNAL AKUNTANSI Jurnal Wacana Ekonomi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Reviu Akuntansi dan Bisnis Indonesia Jurnal Abdimas Bina Bangsa Basic and Applied Accounting Research Journal IMPACTS: International Journal of Empowerment and Community Services Glow: Jurnal Pengabdian Kepada Masyarakat
Enung Nurhayati
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kuningan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL, PROACTIVE FRAUD AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BOS Devi Melinda; Enung Nurhayati; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.8265

Abstract

This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN RITEL DI KABUPATEN KUNINGAN) Enung Nurhayati; Rohmah Tun Nuroh; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.8386

Abstract

This study aims to produce empirical evidence regarding the effect of the effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior on the tendency of accounting fraud in retail companies in Kuningan Regency. The method used is descriptive quantitative method. The population in this study as many as 168 employees with a stratified random sampling, sampling technique so as to produce 119 respondents at retail companies in Kuningan Regency. The data collection method in this study was a questionnaire. The results show that: 1) The effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior affect the tendency of accounting fraud, 2) The effectiveness of internal control has a negative and significant effect on the tendency of accounting fraud, 3) Compatibility of compensation has no significant effect on the tendency of accounting fraud. accounting fraud, 4) compliance with accounting rules has no significant effect on the tendency of accounting fraud, and 5) unethical behavior has a positive and significant effect on the tendency of accounting fraud.Keywords: Effectiveness of Internal Control, Compensation Suitability, Compliance with Rules Accounting, Unethical Behavior, Trends in Accounting Fraud
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN USAHA BERBASIS AKUNTANSI UMKM Amir Hamzah; Enung Nurhayati; Dadang Suhendar
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.141

Abstract

Para pelaku UMKM di Desa Ancaran Kecamatan Kuningan belum memahami mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman para pelaku UMKM mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Metode yang digunakan dalam pelatihan ini adalah cermah, diskusi, praktek atau simulasi. Peserta kegiatan ini sebanyak 23 orang pelaku UMKM di Desa Ancaran. Hasil dari kegiatan pengabdian ini yaitu terjadi peningkatan atas pemahaman mengenai perencanaan dan pengelolaan keuangan berdasarkan hasil nila postest, pretest dan evaluasi responden. Peserta menilai bahwa pelatihan ini dapat memberikan manfaat berupa peningkatan pengetahuan, keterampilan diri dalam pengelolaan keuangan, dengan berbagai metode abaik ceramah, praktik dan diskusi, peserta juga menilai bahwa pemateri atau narasumber sangat baik dalam penguasaan metode dan materi.
Factors That Impact Fraud Prevention in Village Financial Management Wita Rahmawati; Enung Nurhayati; Oktaviani Rita Puspasari
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i3.43019

Abstract

In recent years, the government has annually allocated a large amount of funds to villages as a form of commitment to accelerate development and empowerment of rural communities. However, the large allocation of village funds is at risk of causing irregularities. The purpose this study was to determine the effect of religiosity, locus of control, transparency, bystander effect, and whistleblowing system on fraud prevention in village financial management. This study uses a quantitative method with a stratified random sampling technique. The respondent sample consisted of 105 people from three sub-districts in Cirebon Regency, namely Ciledug District, Pabuaran District, and Waled District. The units of analysis of this study were the village head, village secretary, finance officer, head of BPD (Village Consultative Body), and head of LPMD (Village Community Empowerment Institution) through direct distribution of questionnaires. This study uses the IBM SPSS version 22 data processing program. which uses multiple linear regression data analysis techniques. The results of the study indicate that religiosity, focus of control, transparency, and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. While the bystander effect has a negative and significant effect on fraud prevention in village financial management.
Optimalisasi Pendapatan Usaha Melalui Media Digital Dengan Teknik Copywriting Siti Nuke Nurfatimah; Enung Nurhayati; Syahrul Syarifudin
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v8i2.9825

Abstract

Abstract Lengkong Village, located in Kuningan Regency, is a member of the Digital Village community. However, unfortunately not many MSMEs in this village use digital media to market their products digitally. The lack of information, knowledge and limited capabilities are the reasons for implementing this PKM activity. Remembering that this strategy for utilizing digital technology is very important to help increase business income. This PKM activity aims to provide literacy regarding the importance of using digital technology, training on the use of digital media and supporting applications as well as providing assistance in designing product advertisements and applying copywriting techniques to create interesting content. This activity was attended by MSME actors and was carried out at the Lengkong Village Hall, Kuningan Regency. The method used in this PKM activity is an approach through providing literacy, training and mentoring. At the end of the activity, we also carried out an evaluation which showed that there was an increase in knowledge (the importance of digital technology to increase income) and ability (using the Canva application to create copywriting and content) in terms of utilizing this digital technology. Kata Kunci: Copywriting, Digital Marketing, Revenue
Pentahelix Stakeholder Synergy in SMEs Development to Accelerate the Achievement of Village SDGs Targets Teti Rahmawati; Enung Nurhayati; Herma Wiharno; Andri Ahyanto; Rencha Nur Marsandi
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.18870

Abstract

Purpose ­ This community service aims to to achieve the Penta helix synergy of stakeholders who can be involved in MSME development to accelerate the achievement of Village SDGS targets. Methods - The method that will be used in this activity is the Participatory Development approach which involves community participation in the implementation of activities Result and discussions - The pentahelix concept combines their roles to develop knowledge innovation. These different potentials can be transformed into products and services that are valuable and beneficial to society. Through this Service Activity, FGD has been carried out among stakeholders consisting of MSME Players, Industry Players who will accompany MSMEs, Village Government, Community, LPM, Media, and Academics. In the FGD, their respective roles and duties were outlined to assist the development of MSMEs in the Ciporang sub-district. stakeholders consider that MSMEs have a reasonably high contribution in achieving the Village SDGS target. The average perception of all stakeholders is above 70 percent. Even for village governments, it is considered that MSMEs contribute to achieving SDGS targets above 80%. Conclusion - Five community elements are involved in the pentahelix collaboration for MSME development to support the acceleration of SDGS achievement: Academy, All stakeholders consider that MSMEs contribute reasonably well to achieving the Village SDGS target. The average perception of all stakeholders is above 70 percent. Even for village governments, it is considered that MSMEs contribute to achieving SDGS targets above 80%.
Co-Authors Aliasari Aliasari Amir Hamzah Andri Ahyanto Dadang Suhendar Devi Melinda Diana Candra Dewi Epi Apriyanti Herma Wiharno Intan Tansyah Garmanah Nurfatimah, Siti Nuke Oktaviani Rita Puspasari Purnama, Dendi Rencha Nur Marsandi Rohmah Tun Nuroh Siti Hasanah Syarifudin, Syahrul Teti Rahmawati Tina Hartati Saputri Vikka Nurmunasyaroh Wita Rahmawati