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Panca Wahyuningsih
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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 Pengelolaan Risiko Koperasi dalam Meningkatkan Kapasitas Pengurus dan Anggota Koperasi Merah Putih Daniel Kartika Adhi; Panca Wahyuningsih; Nurrohmi Ambar Tasriastuti
Fokus ABDIMAS Vol. 5 No. 1 (2026): April 2026
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/w7gvmz49

Abstract

This community service activity aims to enhance the understanding and capacity of cooperative managers and members in risk management. The activity was conducted in the form of a workshop using a participatory approach at the Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Nusantara on April 8, 2026, with a total of 30 participants. The methods employed included lectures, interactive discussions, case studies, and simulations. Evaluation was carried out through pre-tests and post-tests to measure the improvement in participants' understanding. The results showed an increase in the average score from 6.10 to 11.80, representing a percentage increase of 93.44% and an N-Gain value of 0.64. Statistical tests indicated that this improvement was significant. Additionally, participants demonstrated an enhanced ability to identify cooperative risks and develop simple mitigation steps. This activity proves that the workshop method is effective in improving participants' understanding and skills in cooperative risk management.  Keywords: risk management, cooperative, workshop, community service, internal control
Co-Authors Daniel Kartika Adhi Herlinda Charim Mohklas Mohklas Nurrohmi Ambar Tasriastuti