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Mohklas Mohklas
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Economics, Econometrics & Finance Social Sciences

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RELIGIOSITY AS A MODERATOR FOR FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT Herlinda Charim; Mohklas Mohklas; Panca Wahyuningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.226-240

Abstract

This study aims to determine whether the competence of village apparatus, individual morality has an effect on fraud prevention and religiosity as a moderating variable. The population in this study were village officials at the Village Government in the District of Responsibility, Grobogan Regency, Central Java Province. Sampling was carried out using the census method and the number of samples was 106 respondents. Type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 23.Results of this study indicate that the Competence of the Village Apparatus has a negative and significant effect on Fraud Prevention. Meanwhile, Individual Morality has a positive and significant effect on Fraud Prevention. Religiosity is not able to moderate the influence of Village Apparatus Competence. But Religiosity is able to moderate the influence of Individual Morality on Fraud Prevention in Village Fund Management.
Pelatihan Penyusunan Laporan Keuangan KOKAPURA Unit Ground Handling Menggunakan Aplikasi Excel Mohklas Mohklas; Luhgiatno Luhgiatno; Daniel Kartika Adhi; Nurrohmi Ambar Tasriastuti
TEMATIK Vol. 3 No. 2 (2023): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i2.7163

Abstract

Gerakan ekonomi rakyat adalah koperasi, tugasnya bertanggungjawab atas kesejahteraan anggotanya. Undang-undang Perkoperasian Nomor 25 tahun 1992 menjelaskan tentang perkoperasian disusun untuk mempertegas jatidiri, kedudukan, permodalan, dan pembinaan koperasi sehingga mampu menjamin kehidupan koperasi. Oleh karena itu, koperasi harus dikelola  secara professional oleh pengurus dalam segala bidang baik itu produksi, pemasaran, manajemen sumber daya manusia dan manajemen keuangannya, termasuk di dalammnya adalah ketepatan waktu dan keakurasian data dalam menyusun laporan keuangannya. Permasalahan yang ada di Koperasi Karyawan Angkasa Pura (KOKAPURA) Bandara Internasional Ahmad Yani Semarang masih adanya kendala dalam menyusun laporan keuangan menggunakan excel. Dari permasalahan tersebut kegiatan pelatihan pengabdian kepada masyarakat dari dosen STIE Pelita Nusantara kepada para staff Kokapura adalah: “Penyusunan Laporan Keuangan Menggunakan Excel”. Semoga kegiatan ini dapat memberikan kontribusi yang riil kepada para peserta, dan lebih memahami serta terampil dalam menyusun laporan keuangan koperasi.
Co-Authors Daniel Kartika Adhi Herlinda Charim Indri Setiyarini Nurrohmi Ambar Tasriastuti Panca Wahyuningsih Tintin Rahayu