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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Pengabdian Pancasila (JPP) Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pelita Manajemen Jurnal Lentera Pengabdian Dedikasi : Jurnal Pengabdian Lentera Review: Journal of Multidisciplinary in Social Sciences
Sabaruddinsah Sabaruddinsah, Sabaruddinsah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Consequences of Fraud Factors on Accounting Fraud of Regional Apparatus Sabaruddinsah, Sabaruddinsah; Asiah , Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 10 (2024): September
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i10.570

Abstract

The purpose of this study is to understand the influence of compensation suitability, money ethics, and internal control systems on accounting fraud committed by local officials. This research was conducted with a quantitative descriptive approach using a correlation approach, and samples were taken using a sampling technique by criteria. Data for this study was collected through filling out a questionnaire distributed to staff members of the Regional Work Unit (SKPD). The SmartPLS (Partial Least Square) program is used to model the data to be analyzed. The study found that money ethics had a positive effect, while the internal control system and the appropriateness of compensation had a negative effect on accounting fraud among regional officials.
Training on Financial Management and Budget Planning for the Sustainability of MSMEs Asiah, Neng; Sabaruddinsah, Sabaruddinsah; Wulandari, Dian Sulistyorini; Devarianti, Yusnia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13604

Abstract

This community service program aimed to enhance the financial management and budget planning capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the stationery and office supply sector in Cikarang Pusat. The program was conducted over two weeks from August 12 to August 26, 2024, with weekly training sessions held at the business locations of the participants. A total of eight MSME owners actively participated in the training, which focused on key financial management concepts such as cash flow management, expense tracking, and profit analysis. The program utilized a combination of theoretical presentations and practical workshops to ensure the immediate application of the learned skills. The results of the program were highly positive, with significant improvements observed in participants' financial literacy and practical skills. Financial literacy increased from 25% to 87.5%, the ability to create a budget rose from 12.5% to 87.5%, and 75% of participants successfully implemented effective cash flow management practices. The findings underscore the importance of targeted, hands-on training in improving MSMEs' financial practices and supporting their sustainability.
Pengaruh Locus of Control, Reward System, dan Informasi Asimetri terhadap Budgetary Slack (Studi Empiris pada Industri Perhotelan di Cilegon) Nahdah, Alya; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25795

Abstract

Studi ini dilakukan guna menganalisis dampak dari tiga variabel yaitu locus of control, reward system, dan informasi asimetri terhadap fenomena budgetary slack. Penelitian dilakukan di enam hotel di Kota Cilegon dan memakai data primer dari kuesioner. Data dilakukan analisa dengan SPSS versi 26. Hasil membuktikan jika locus of control dan reward system memengaruhi dengan cara positif terhadap budgetary slack, sementara informasi asimetri memengaruhi dengan cara negatif terhadap budgetary slack.
SDGs Awareness, Funding Access, Government Support, on the Implementation of SDGs in MSMEs Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 03 (2025): March 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i03.957

Abstract

Creative MSMEs in West Java have a strategic role in driving economic growth while achieving the Sustainable Development Goals (SDGs). However, the implementation of SDGs in this sector still faces complex challenges, including low awareness of business actors, limited access to funding, and less than optimal government support. This study aims to analyze the influence of SDGs awareness, access to funding, and government support on the implementation of SDGs in creative MSMEs in West Java. The study used a quantitative approach with an explanatory research method . Data were collected through questionnaires to 250 creative MSMEs in West Java selected using purposive sampling techniques . Data analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) using SmartPLS 4.0. The model was tested to ensure validity, reliability, and predictive power before hypothesis testing. Government support has the strongest influence (β=0.41; p<0.01), then SDGs awareness (β=0.33; p<0.01) and access to funding (β=0.25; p<0.05). This model can explain 61% of the variance in SDGs implementation. The results of the analysis show that the three variables have a positive and significant effect on SDGs implementation. This finding indicates that policy interventions should focus on strengthening government support, accompanied by increasing SDGs literacy and simplifying access to sustainable financing.
Pelatihan Perpajakan dalam Meningkatkan Kepatuhan pada UMKM: Studi Pengabdian di Tambun Selatan Asiah, Neng; Sabaruddinsah, Sabaruddinsah; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.858

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan dalam memahami dan memenuhi kewajiban perpajakan. Rendahnya literasi perpajakan menjadi salah satu faktor utama yang menyebabkan tingkat kepatuhan pajak yang rendah di kalangan pelaku UMKM. Kegiatan ini bertujuan untuk meningkatkan pemahaman perpajakan bagi pelaku UMKM di Tambun Selatan melalui sosialisasi dan pelatihan yang sistematis. Metode yang digunakan meliputi observasi, kuesioner, wawancara, serta analisis data dengan uji korelasi Pearson. Pelatihan ini diikuti oleh sembilan pelaku UMKM dengan berbagai latar belakang usaha. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam pemahaman dan kesadaran peserta mengenai perpajakan setelah mengikuti pelatihan. Analisis korelasi menunjukkan hubungan yang kuat antara pelatihan dan peningkatan pemahaman peserta terhadap kewajiban perpajakan. Kesimpulan dari kegiatan ini adalah bahwa edukasi perpajakan yang sistematis dan berbasis praktik dapat meningkatkan literasi pajak serta kepatuhan UMKM terhadap kewajiban perpajakan mereka. Untuk meningkatkan efektivitas di masa mendatang, disarankan adanya pendampingan berkelanjutan dan integrasi pelatihan perpajakan dengan manajemen keuangan bagi UMKM. Dalam jangka panjang, peningkatan literasi perpajakan ini berpotensi menciptakan pelaku usaha yang lebih taat hukum, profesional, dan mampu berkontribusi secara berkelanjutan terhadap penerimaan negara dan pertumbuhan ekonomi nasional.
The Role of Business Strategy in Moderating the Influence of Management Control Systems and Environmental Uncertainty on Managerial Performance Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 04 (2024): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i04.983

Abstract

This study aims to determine the influence of management accounting information systems, environmental uncertainty on managerial performance and whether business strategy can moderate the relationship between management accounting information systems and environmental uncertainty on performance. The research method uses a quantitative approach, with a research population of UMKM manufacturing companies in Bekasi City with a sampling technique using purposive random sampling. The data analysis technique uses Partial Least Square ( SEM) PLS. The results of this study indicate that management accounting information systems and environmental uncertainty have a positive and significant effect on performance, while business strategy does not moderate the relationship between management accounting information systems and environmental uncertainty on managerial performance.
Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan Prawina, Annisa Cikal; Uzliawati, Lia; Sabaruddinsah, Sabaruddinsah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1700

Abstract

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.
Pengaruh Kepemimpinan Transformasional pada Masa Pandemi Covid 19 Terhadap Kinerja Karyawan Melalui Culture Control dan Komitmen Organisasi Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.610

Abstract

This paper withdrawed
Pengaruh Manajemen Berbasis Nilai terhadap Keputusan Divestasi dengan Kepentingan Pemegang Saham dan Kepentingan Manajemen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2018 - 2022 Salma, Devhaura; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5345

Abstract

The research explores the effect of value-based management on divestment decisions with the interests of shareholders and management interests as moderating variables. The population under study includes consumer goods manufacturing firms listed on the Indonesia Stock Exchange over the period 2018 to 2022. This research utilizes purposive sampling for data collection, obtaining 36 companies with 96 data pointsThe research utilizes a quantitative approach, relying on secondary data from annual reports and financial statements of consumer goods manufacturing companiesobtained from the Indonesia Stock Exchange for the period of 2018-2022. This study uses the moderated regression analysis (MRA) technique with IBM SPSS 25 application. The results show that value-based management has a positive influence on divestment decisions, indicating that value-based management can enhance divestment decisions.The interests of shareholders cannot moderate value-based management in relation to divestment decisions. The interests of management, which are reinforce divestment decision-making, can thus moderate value-based management in relation to divestment decisions.
Pelatihan Manajemen Keuangan dan Strategi Harga untuk Transformasi Bisnis UMKM Batik Babelan Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 09 (2025): September 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i09.1094

Abstract

Penelitian aksi partisipatif ini mengatasi paradoks potensi versus kinerja yang dialami UMKM Batik Babelan, di mana produk bernilai budaya tinggi gagal mencapai optimalisasi profitabilitas akibat lemahnya kapasitas finansial. Berdasarkan diagnosis mendalam terhadap 20 unit usaha, teridentifikasi dua masalah kritis: (1) financial illiteracy akut yang tercermin dari ketidakmampuan 100% perajin menghitung Harga Pokok Penjualan (HPP) secara komprehensif, dan (2) strategic pricing failure akibat penetapan harga berbasis patokan pasar bukan nilai produk. Melalui intervensi berbasis teori financial capability dan value-based pricing, program ini mengimplementasikan model pelatihan kontekstual-integratif yang memadukan pembekalan teknis manajemen keuangan dengan penguatan strategi positioning produk. Hasil evaluasi menunjukkan peningkatan kapasitas finansial yang signifikan: 90% peserta menguasai pembukuan dasar, 85% mampu menghitung HPP akurat, dan terjadi peningkatan margin keuntungan rata-rata 28% dalam 3 bulan pasca-intervensi. Yang lebih strategis, terbentuknya learning community dan adopsi "Kalkulator Batik Babelan" menjamin keberlanjutan transformasi. Temuan ini merekomendasikan pendekatan financial engineering berbasis kearifan lokal sebagai strategi efektif dalam mendorong daya saing UMKM sektor kreatif.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Andi Nurdin Rohaedi, Andi Nurdin Asiah , Neng Bastian, Elvin Bustanul Arifin Devarianti, Yusnia Eka Nur Yunita Lia Uzliawati Meutia, Meutia Nahdah, Alya Neng Asiah, Neng Prawina, Annisa Cikal Salma, Devhaura Taqi, Muhamad Tubagus Ismail Wulandari, Dian Sulistyorini