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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business IKRA-ITH ABDIMAS Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Research Horizon Smart Dedication: Jurnal Pengabdian Masyarakat
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Human Resources Competence, Leadership, and Organizational Culture in Internal Control and Fraud Prevention Umaroh, Umaroh; Setiyawati, Hari
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1020

Abstract

This study aims to analyze the effect of human resource competence, leadership style, and organizational culture on the effectiveness of the internal control system and its impact on fraud prevention. This study uses a quantitative method with a survey approach. The population in this study were all employees in the Cirebon City Regional Work Unit. The sampling technique used the saturated sampling method, with a sample size of 32 respondents. Data were collected through a questionnaire that had been tested for validity and reliability. The data analysis used in this study was Smart PLS (Partial Least Square) software to test the relationship between variables. The results showed that human resource competence and organizational culture had a significant effect on the effectiveness of internal control, while leadership style had no significant effect. In addition, the effectiveness of internal control is proven to have a significant impact on fraud prevention in a positive direction. These findings provide practical implications for local governments in improving human resource training, improving organizational governance, and building a strong organizational culture to optimize the internal control system and prevent fraud in the government environment.
Analysis of The Implementation of Organizational Culture, Internal Control Systems, Implementation of Good Corporate Governance Principles, and Their Impact on The Quality of Financial Reports Ahmad Suhemi; Hari Setiyawati
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 1: 2023
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i1.19080

Abstract

This research begins with a phenomenon where fraud is related to the principles of Good Corporate Governance that are not implemented properly by the company. The low level of employee discipline towards organizational culture and the low internal control system are used as an opportunity to cheat by taking advantage of position and position. If these two things are carried out properly, the company can minimize fraud, which can affect the quality of reports. Here the researcher uses a quantitative approach through causal research. The population chosen by researchers is manufacturing companies in the consumer goods industry sector listed on the IDX in the 2021 period. The research sample used the accidental sampling method, comprising 64 manufacturing companies in the consumer goods industry sector and 85 respondents. The process of collecting primary data by utilizing a questionnaire. Data analysis and processing apply Smart PLS. His research proves that the internal control system has a significant positive influence on the principles of good corporate Governance but does not affect the quality of financial reports. Meanwhile, organizational culture significantly positively affects the principles of Good Corporate Governance and the quality of financial reports. The principles of Good Corporate Governance significantly positively affect the quality of financial reports.
PKM Islamic Boarding School Riyadhussholihiin Rocek Cimanuk – Pandeglang in Waste Processing Machine Applications Hari SETIYAWATI; I Gustri Ayu ARWATI; Erna Soriana IMANINGSIH; Yulita ADISTIN; Eneng Fitri ZAKIYAH; Yusuf Purwo NUGROHO; Cindy Patricia SARAGIH
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.869

Abstract

This paper presents a comprehensive study on the design, implementation, and performance evaluation of a Solar-Powered Submersible Water Pump (SPSWP) system tailored for agricultural irrigation in Subak Munduk Babakan, Sangeh, Bali. With a focus on sustainable agriculture and water resource management, the system addresses the challenges of water scarcity during the dry season in the absence of natural irrigation sources. The SPSWP system, consisting of solar panels with pump controller, a submersible pump, and a water tank, harnesses solar energy to power the pump, eliminating the need for extensive infrastructure. The research encompasses site survey and mapping, analysis and design, installation, benefits beyond irrigation, and technical measurements. The implementation shows promising results in overcoming water scarcity issues. The system's advantages include minimal maintenance, cost savings, and enhanced reliability. Additionally, the SPSWP system serves as an educational site for renewable energy study and awareness. Performance metrics, including solar irradiance, voltage, current, solar panel temperature, and water discharge, are measured and discussed. The results indicate fluctuating solar energy availability, with voltage and current aligning with solar panel specifications. The system demonstrates a water discharge rate of 0.56 liters/second, showcasing promising outcomes in addressing water scarcity challenges for agricultural irrigation. Further research and monitoring are required to assess the long-term performance and sustainability of the system.
Application of Science and Technology in Waste Management, Digital Marketing-Branding Strategies, and Accounting Systems for Environmentally Friendly Fertilisers and Recycled Products Erna Sofriana IMANINGSIH; Wiwit SUPRIHATININGSIH; Hari SETIYAWATI; Rangga Aji PUTRA; Kina Bahru SALMAN; Satrio Muhammad ARIYANTO
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1156

Abstract

This PKM was carried out by the UMB team in partnership with the Nurul Yaqin Recitation Group, Parigi Baru Village, Pondok Aren District, South Tangerang, and was funded by DRTPM DIKTI through the PPM Grant Program for the 2024 fiscal year scheme. The Nurul Yaqin Recitation Group has 19 members; apart from being homemakers, they also have informal workers and small home industry businesses. This recitation group carries out its routine activities, namely conducting religious studies under the care of the DKM Masjid Baitul Mukminin. It is active in various community activities and can mobilize other community members through activities. Therefore, they have the potential to be pioneers among grassroots communities to change people's lifestyles for the better through the green movement in their area. The problems experienced by partners are: 1) the accumulation of organic and inorganic waste in the area around their residence has not been appropriately managed, 2) There is no utilization of business opportunities for compost and recycled crafts, 3) There is no accounting application system to record transactions and financial reporting from the production of liquid fertilizer and solid fertilizer and the recycling of inorganic waste. The solutions offered are: 1) Provide training and counseling related to processing organic and inorganic waste into valuable products 2) Provide training related to digital marketing strategies 3) Provide training related to recording transactions and financial reporting through accounting software applications.
The Influence of Capital Structure, Profitability, Good Corporate Governance on Earnings Quality and Its Impact on Company Value Nisrina Septiarini; Hari Setiyawati
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i4.1166

Abstract

The primary aim of this research is to examine the impact of Capital Structure, Profitability, and the Implementation of Good Corporate Governance on Earnings Quality and then examine the impact on Company Value amid the Covid-19 pandemic. The following research will include comparative studies on companies in Indonesia and Malaysia. This research uses quantitative methods with a causality approach. Purposive sampling is a research methodology used in sampling techniques. This research was conducted on companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the period 2019 to 2021. The findings of this research reveal that there are differences between Indonesia and Malaysia. The findings of a study conducted in Indonesia show that factors such as capital structure, profitability and corporate governance have a significant influence on earnings quality. However, the findings of a study conducted in Malaysia show that only profitability has an influence on earnings quality. The findings of this research also indicate that companies located in Indonesia and Malaysia in terms of the influence of capital structure and corporate governance on earnings quality have no impact on company valuation. The influence of profitability on earnings quality in Malaysia has an impact on company value.
Counseling and Making Environment Friendly Cleansing Using Fruit and Flower Extractsin The Framework of Increasing The Welfare of Teachers and Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang I G A Arwati; Hari Setiyawati; Gian Villany Golwa; Wiwit Suprihatiningsih; Erna Setiany; Yudhi Herliansyah; Siti Choiriah; Suharmadi Suharmadi; Safira Safira; Sri Purwaningsih; Puji Rahayu; Riri Pratiwi
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
Audit, Fiscal, and Capital Expenditure: Determinants of Local Government Corruption Evelyn Christina Br Saraghi; Hari Setiyawati
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.990

Abstract

Corruption remains a prevalent issue that can manifest at all tiers of government, including regional government in Indonesia. This research aims to empirically prove the impact of audit opinions, audit findings, fiscal decentralization, and capital expenditures on corruption within local government entities. In this study, the level of corruption is quantified using cases of regional government corruption that have received a final legal decision from the court. This research employs a quantitative methodology utilizing panel data regression analysis. The research population consists of all regency/municipality governments in Indonesia during the fiscal year period from 2018 to 2022. The sample was obtained using purposive sampling, yielding 219 regional governments which met the criteria. Over a five-year observation period, 1,095 observations were analyzed. The data was then processed and analyzed using Eviews version 12. The research results show that audit opinion and fiscal decentralization significantly reduce local government corruption. Higher audit quality and fiscal decentralization correlate with lower levels of corruption. Meanwhile, audit findings and capital expenditures have no effect on local government corruption.
Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur Siti Dewani; Hari Setiyawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3842

Abstract

Indonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices remains uneven, with East Jakarta recording the lowest realization in 2021–2022. This study investigates the effect of tax service digitalization and cooperative tax compliance on taxpayer trust and their subsequent impact on tax compliance. Using a quantitative approach, data were collected through questionnaires from 150 corporate taxpayers registered in East Jakarta and analyzed with SmartPLS 4.1. The results reveal that both tax service digitalization and cooperative tax compliance significantly enhance taxpayer trust and compliance. Taxpayer trust also exerts a significant positive effect on compliance and mediates the relationship between the independent variables and tax compliance. This study contributes conceptually by integrating the Theory of Planned Behavior and the Slippery Slope Theory to explain compliance behavior through trust, and contextually by focusing on East Jakarta, the weakest-performing regional office. The findings provide theoretical insights and practical implications for designing tax policies that leverage digitalization and cooperative approaches to foster taxpayer trust and strengthen compliance. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance
Pemberdayaan Berbasis Komunitas bagi Pekerja Migran Indonesia di Penang Hariani, Swarmilah; Setiyawati, Hari; Herliansyah, Yudhi; Oktris, Lin; Bin Rahmad, Khozaeni
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v3i1.251

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesejahteraan pekerja migran Indonesia di Penang, Malaysia, yang menghadapi berbagai tantangan, seperti keterbatasan akses terhadap informasi, pendidikan, dan peluang pengembangan diri. Program pemberdayaan dirancang menggunakan pendekatan partisipatif berbasis komunitas melalui kemitraan dengan organisasi lokal Pertubuhan Masyarakat Indonesia (PERMAI). Metode pelaksanaan meliputi pelatihan terstruktur, diskusi kelompok terfokus, tutorial praktis, serta pendampingan dan konseling personal yang difokuskan pada peningkatan kesadaran hak-hak ketenagakerjaan, literasi keuangan, perlindungan hukum, dan pengembangan kapasitas personal. Kegiatan diikuti oleh pekerja migran Indonesia yang bekerja di sektor formal dan informal, dengan evaluasi dilakukan menggunakan pendekatan kualitatif dan kuantitatif melalui pre-test dan post-test, observasi partisipatif, serta umpan balik peserta. Hasil program menunjukkan peningkatan pengetahuan peserta terkait hak-hak migran dan prosedur perlindungan hukum, peningkatan kepercayaan diri dalam pengambilan keputusan di tempat kerja, serta penguatan literasi keuangan dan perencanaan masa depan. Secara kualitatif, program juga berhasil membangun solidaritas dan jejaring sosial antarpekerja migran sebagai modal sosial komunitas. Temuan ini menegaskan bahwa pemberdayaan berbasis pengetahuan dan pendampingan komunitas efektif dalam mendukung kesejahteraan pekerja migran Indonesia serta berkontribusi terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya tujuan terkait pekerjaan layak, pengurangan ketimpangan, dan penguatan institusi sosial.
Im Transformation of Accounting Teacher Competencies in Vocational High Schools: Real-Case-Based EMKM SAK Training at MGMP Tangerang City Hari Setiyawati; Ratna Mappanyukki; I Gusti Ayu Arwati; Abdul Hadi Zulkafi; Indiyani Indiyani; Ena Rolika Indirwanti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8868

Abstract

Vocational high school accounting teachers who are members of the Tangerang City Accounting MGMP (64 vocational high schools) face a competency gap in understanding and implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), particularly in preparing financial reports based on real cases. This condition has a direct impact on students' low readiness to face the demands of business and industrial competencies. As a solution, this Community Service (PkM) activity offers practice-based training and mentoring that includes strengthening the conceptual understanding of SAK EMKM as well as technical practice in preparing financial position statements, income statements, and notes to the financial statements using real MSME cases. The activity was carried out in three stages, namely: pre-test and material presentation, guided practice in preparing financial reports, and post-test and reflection. The results of the activity showed an average increase in participants' conceptual understanding scores of 35% and technical skills in preparing financial reports by 40% based on the pre-test and post-test results. This activity contributes significantly to strengthening the pedagogical capacity of vocational accounting teachers and improving the quality of accounting learning based on the latest standards in Tangerang City vocational high schools on an ongoing basis
Co-Authors Abdul Hadi Zulkafi ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Annisa Hakim Zamzami Arisma Dwi Astuti ARIYANTO , Satrio Muhammad Bin Rahmad, Khozaeni Cindy Patricia SARAGIH D. Simamora, J. Melda Dafit Feriyanto Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Dwi Asih Surjandari Edy Suroso, Edy Ena Rolika Indirwanti Eneng Fitri ZAKIYAH Erna Setiany Erna Sofriana Imaningsih Evelyn Christina Br Saraghi Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi Feebiyanti, Amanda Puspita Ayu Gian Villany Golwa Hadnan, Muhamad Hafidz IH, Muhammad I G A Arwati I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Indiyani Indiyani KHASANAH, Himatul Kina Bahru SALMAN Lin Oktris Listyaningsih, Fransiska Lucky Nugroho Mappanyuki, Ratna Meidita Andrilia METACESARI, Magfirah Metha Christinawati Muthia Rahayu Naga Chiputra Nisrina Septiarini NUGROHO, Yusuf Purwo NURUL HIDAYAH Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu Puji Rahayu PUTRA, Rangga Aji RABBANI, Riswari Asri Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ramadhan, Kurnia Rangga Aji PUTRA Ratna Mappanyukki Rini Marlina, Rini Safira , Dina Maylinda Safira Safira SALMAN, Kina Bahru SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Satrio Muhammad ARIYANTO Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siswahyudianto Siti Choiriah Siti Choiriah Siti Dewani Sri Purwaningsih Suharmadi Suharmadi Suharmadi Suharmadi Swarmilah Hariani Umaroh Umaroh, Umaroh Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yulita ADISTIN Yusuf Purwo NUGROHO Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi