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All Journal Jurnal Visi Pengabdian Kepada Masyarakat Contemporary Journal on Business and Accounting
Anim Wiyana
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Mechanical Engineering Social Sciences Other

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THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS Adhayanti Adhayanti; Marwah Yusuf; Anim Wiyana
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.976 KB) | DOI: 10.58792/cjba.v2i2.28

Abstract

Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result
Penguatan Literasi Karier Mahasiswa di Bidang Perbankan melalui Talkshow Kolaboratif Bank Mandiri dan OJK Niken Probondani Astuti; Anim Wiyana
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Jurnal Visi Pengabdian Masyarakat : Edisi Februari 2026
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v7i1.2996

Abstract

This community service program aims to enhance students’ career literacy in the banking industry and financial supervisory institutions through a talk show. The activity was attended by 100 active students and featured two speakers from Bank Mandiri and the Financial Services Authority (OJK) of South Sulawesi and West Sulawesi. The methods consisted of preparation, speaker coordination, interactive sessions, and evaluation. The results show that students gained comprehensive insights into recruitment processes, professional ethics, mental readiness, regulatory requirements, and personal branding strategies for entering the financial sector. Moreover, the activity increased students’ motivation and readiness to face job competition. These findings confirm that practitioner-based educational activities are highly effective in strengthening young generations’ career preparedness in the financial industry.
Co-Authors Adhayanti Adhayanti Astuti, Niken Probondani Marwah Yusuf