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Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Fadhila, Zati Rizka; Jaeni, Jaeni; Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Dampak CSR hijau dan investasi R&D hijau terhadap kinerja keuangan melalui penerapan ekonomi hijau Eka Yuliyanti; Turmudhi, Anis; Mustahidda, Rahmania
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6151

Abstract

This study examines the impact of Green Corporate Social Responsibility (CSR) and green Research and Development (R&D) investment on corporate financial performance through the mediating role of the green economy. The study population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with 72 companies selected as samples using secondary data obtained from annual reports, sustainability reports, financial reports, and PROPER ratings. Data testing was conducted using the SEM-PLS method. The results show that green CSR has a positive and significant impact on the implementation of the green economy, while green R&D investment has a negative but significant impact. Furthermore, neither green CSR nor green R&D investment has a direct impact on financial performance. The green economy actually has a negative but significant impact on financial performance, indicating the existence of a short-term cost burden from sustainable practices. These findings confirm the mediating role of the green economy and provide important input for companies and policymakers in balancing environmental responsibility with financial sustainability in emerging markets.
Pemetaan UMKM Desa Ngabul dan Penguatan Strategi Pemasaran Digital Berbasis Lokasi Eka Yuliyanti; Nur Rosyid, Azis; Rizka Fadhila, Zati; Mustahidda, Rahmania; Kartika, Andi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6861

Abstract

This community service program aims to strengthen MSMEs in Ngabul Village through comprehensive business mapping and location-based digital marketing assistance. The mapping process was carried out through direct field observations involving several business actors, documenting product types, production capacity, marketing channels, and the challenges they encounter in expanding market reach. Findings indicate that most MSMEs hold significant potential, supported by the presence of local tourist destinations such as Ngetuk Garden and the Jepara Durian Market, which consistently attract visitors. However, the adoption of digital media remains limited, particularly in content management, the use of location-based features, and the selection of appropriate platforms for each product category. To address these gaps, the community service team provided practical training focused on basic content creation techniques, location-based promotional strategies, and maintaining consistent uploads to enhance visibility among potential customers. Through a tailored and hands-on approach, this program is expected to improve MSMEs’ capacity to adapt to technological advancements and expand their marketing opportunities, thereby contributing to the economic development of Ngabul Village.
Co-Authors Aditya Yoga Prasetya agus rifai Ahmad Rofiq Andriyanti Anisa Kusumawardani Astohar Astohar Astohar Astohar Azis Nur Rosyid Bhandari, Rahul DHIAN ANDANARINI MINAR SAVITRI Eka Yuliyanti Etik , Ela Fidtriana, Elna Ida Ayu Imam Yahya Jaeni Jaeni Kartika Andi Kiswoyo Maulana Ihsan, Maulana Nadziro, Rismanda Armenisa Nugroho, Prihasantyo Siswo Nur Adila, Asviana Bela Nurfadilla, Nurfadilla Rima Alifia Rismanda Armenisa Nadziro Rizka Fadhila, Zati Rusuli, Muhamad Saufi Che Srisuk, Prattana SUGIHARTI Sugiharti Sugiharti Turmudhi, Anis Wahyono, Anang Tri Yugi Hartati Zati Rizka Fadhila, 13.05.52.0227