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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) FINANCIAL : JURNAL AKUNTANSI Reviu Akuntansi dan Bisnis Indonesia Jurnal Abdimas Bina Bangsa Basic and Applied Accounting Research Journal 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.
Co-Authors Aliasari Aliasari Amir Hamzah Dadang Suhendar Devi Melinda Diana Candra Dewi Epi Apriyanti Herma Wiharno Intan Tansyah Garmanah Nurfatimah, Siti Nuke Oktaviani Rita Puspasari Purnama, Dendi Rohmah Tun Nuroh Siti Hasanah Syarifudin, Syahrul Tina Hartati Saputri Vikka Nurmunasyaroh