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Fraud Triangle Sebagai Pendeteksi Financial Statement Fraud pada Perusahaan BUMN Non Keuangan Periode 2016-2019 Nur Hidayah K Fadhilah; Siti Rukoyah; Nurul Rusdiansyah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 4 No 3 (2022): Oktober 2022
Publisher : Program Studi Akutansi - Universitas Nusa Putra

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Penelitian ini bertujuan untuk melihat faktor fraud yang ada pada fraud triangle theory yang bisa memengaruhi financial statement fraud. Variabel dependen pada penelitian ini ialah financial statement fraud, lalu financial target, financial stability, external pressure, ineffective monitoring serta external auditor quality, serta change in auditor ialah variabel independen pada penelitian ini. Teknik yang dipakai saat memilih sampel ialah purposive sampling. Sampel pada penelitian ini berjumlah 132 yang berasal dari 33 perusahaan. Teknikanalisis yang dipakai dalam uji hipotesis pada penelitian ini ialah regresi logistik. Kemudian hasil yang diperoleh pada penelitian ini ialah change in auditor memengaruhi financial statement fraud. Namun financial target, financial stability, external pressure, ineffective monitoring, serta external auditor quality tak memengaruhi financial statement fraud.

PENGEMBANGAN UMKM JAMUR TIRAM DALAM UPAYA PEMULIHAN EKONOMI MASYARAKAT CIANJUR PASCA GEMPA U. Ahmad Ali Andre; Nurul Rusdiansyah; Dania Meida Rosyidah; Agistia Putri Suherman; Muhamad Rival Anugerah; Nandi Setiawan; Devini Maharani Putri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1459-1465

Gempa bumi Cianjur menyebabkan pelemahan berbagai aspek salah satunya adalah perekonomian. Bidang perekonomian yang paling terdampak adalah UMKM salah satunya budidaya jamur tiram. Jamur tiram merupakan salah satu komoditas Desa Talaga yang dikembangbiakkan dengan media baglog. Tujuan dan manfaat dari penelitian ini adalah untuk melakukan pengembangan UMKM terutama budidaya jamur tiram dan untuk mengurangi angka pengangguran di Desa Talaga. Penelitian ini menggunakan metode kualitatif dengan melakukan observasi, wawancara dan studi pustaka. Desa Talaga merupakan daerah yang cukup strategis untuk budidaya jamur tiram, proses budidaya yang dilakukan meliputi penyiapan serbuk gergaji, pencampuran media, pengomposan, pembuatan baglog, sterilisasi, inokulasi, inkubasi dan pemeliharaan. Pengembangan UMKM budidaya jamur merupakan salah satu solusi untuk pemulihan ekonomi masyarakat pasca gempa di Desa Talaga.

Sundanese Local Wisdom: Spirit in Management of Village Fund Budget Nurul Rusdiansyah; Silvia Sarikuswati
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.160

The purpose of this study is to explore the values of Sundanese wisdom in relation to Village Fund budget management as an effort to minimize the risk of fraud. The research method used in this research is qualitative method with realist ethnographic approach. Research findings show that the philosophical basis for village fund management in Talaga village is the values of local wisdom such as kudu silih asih, silih asah jeung silih asuh, prohibition ulah nyolok mata buncelik in the planning stage, Organized ngeduk cikur kedah mitutur, nyokel jahe kedah micarek, recommendations cikaracak ninggang batu, laun-laun jadi legok in the implementation and administration stages, and recommendations kudu nyanghulu ka hukum, nunjang ka nagara, mupakat ka balarea in the reporting and budget accountability stages Dana Desa.

Exploring Social and Environmental Accounting Reporting Through Jurgen Habermas's Critical Theory Yahya; Amrizal Salida; Nurul Rusdiansyah
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.179

The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.

Sundanese Local Wisdom: Spirit in Management of Village Fund Budget Nurul Rusdiansyah; Silvia Sarikuswati
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.160

The purpose of this study is to explore the values of Sundanese wisdom in relation to Village Fund budget management as an effort to minimize the risk of fraud. The research method used in this research is qualitative method with realist ethnographic approach. Research findings show that the philosophical basis for village fund management in Talaga village is the values of local wisdom such as kudu silih asih, silih asah jeung silih asuh, prohibition ulah nyolok mata buncelik in the planning stage, Organized ngeduk cikur kedah mitutur, nyokel jahe kedah micarek, recommendations cikaracak ninggang batu, laun-laun jadi legok in the implementation and administration stages, and recommendations kudu nyanghulu ka hukum, nunjang ka nagara, mupakat ka balarea in the reporting and budget accountability stages Dana Desa.

Exploring Social and Environmental Accounting Reporting Through Jurgen Habermas's Critical Theory Yahya; Amrizal Salida; Nurul Rusdiansyah
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.179

The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.

Menanamkan Semangat dan Self-Motivation pada Anak Korban Bencana Melalui Metode Bermain dan Edukasi Abdul Ropik; Andeztira Widjaya; Lenni F. Nainggolan; Nurul Fuadah; Nurul Rusdiansyah; Raihany Yusup; Elin Paulina
Easta Journal of Innovative Community Services Vol 2 No 02 (2024): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v2i02.153

Trauma Healing adalah suatu metode dalam pendekatan terhadap orang - orang yang memiliki trauma berlebihan dalam kejadian sesuatu hal ini menjadi suatu metode yang bagus untuk bisa di terapkan ketika terjadi kejadian di lingkungan masyarakat yang menyebabkan trauma berlebihan kepada masyarakat. dalam pendekatan ini bagaimana seseorang di ajak untuk bisa berbaur dan berkomunikasi intensif terhadap orang - orang yang memiliki gejala berlebihan tersebut untuk mengetahui bagaimana Sikologi seseorang yang memiliki trauma berlebihan. Dalam cara ini banyak sekali cara - cara yang bisa di terapkan dalam mengembalikan trauma berlebihan dengan partner healing dan self healing yang dimana menggunakan pendekatan yang beragam dengan metode ceria dalam segi konsepan yaitu dengan mengadakan suatu perlombaan yang membuat ceria orang - orang yang terkena dampak untuk mengembalikan kembali pemikiran yang semula.

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