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All Journal Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Asia Pacific Fraud Journal Community Engagement and Emergence Journal (CEEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Interdisciplinary Social Studies Jurnal Applied Research in Management and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Multidisciplinary Sciences Jurnal Pengabdian Sosial
Melisa Anggraini
Universitas Nasional Karangturi Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Job satisfaction’s effects on fraud intentions on employees of financial companies in Semarang City Rahayu, Puspita Puji; Anggraini, Melisa; Wulandari, Wulandari
Interdisciplinary Social Studies Vol. 3 No. 2 (2024): January-March 2024 (Regular Issue)
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v3i2.636

Abstract

Today's business economic competition encourages companies to maximize the potential of human resources. Ideally, human resources have the capacity, capability, and integrity to maintain resilience in the business world, especially financial companies. However, the reality is that in Semarang City there are still fraud intentions in the form of corruption in employees of one of the banks, which has the potential to reduce company resilience. Job satisfaction is a reflection of workers' attitudes in responding to the work environment, this is related to the level of fraud intentions. This study aims to analyze the effect of job satisfaction on fraud intentions in employees of financial companies in Semarang City. The method used is quantitative-based with data collection techniques in the form of distributing questionnaires to 30 samples. The research data were tested using tests of validity, reliability, normality, linearity, and homoscedasticity. A simple linear regression analysis was performed for the impact of job satisfaction on fraud intensity. The results of this study show that there is a positive influence between job satisfaction and fraud intentions. The suggestion for future research is to extend the research period and take samples from all industries registered in Indonesia in various cities so that the research results can be used as generalizations.
The Influence of the Independence of the Board of Directors, Audit Committee, and Background of the Board of Directors on Fraud Detection Fransiskus Selamat Putra Zebua; Melisa Anggraini; Dwi Hayu Estrini
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2436

Abstract

This study aims to analyze the influence of the elements of corporate governance on fraud detection. Fraud in financial statements is an important issue because it can reduce the credibility of the company, reduce investor confidence, and weaken the effectiveness of corporate governance. This research uses a quantitative approach with secondary data obtained from the company's annual reports and financial statements. The sampling technique used was purposive sampling, and 134 observation data were obtained. Data analysis was carried out using multiple linear regression by first performing classical assumption tests, which included normality, multicollinearity, autocorrelation, and heteroscedasticity tests. Fraud detection was measured using the F-Score method, while the independence of the board of directors was measured by the proportion of independent directors, the audit committee was measured by the frequency of meetings, and the background of the board of directors was measured by the proportion of directors who had economic or financial education. The results of the study show that the elements of corporate governance have a significant effect on fraud detection with negative coefficients. These findings indicate that the improvement of the governance mechanism is likely to be followed by a decrease in the rate of fraud detection, which reflects that the monitoring mechanism functions more as a preventive measure than the detection of fraud. This research provides the implication that the effectiveness of corporate governance does not only depend on formal structures, but also on the quality of implementation, competence, and substantive independence in carrying out supervisory functions.
Tebak HPP Es Kopi: Implementasi Akuntansi Manajemen untuk Meningkatkan Literasi Finansial Siswa SMK PL Tarcisius Tarcisius Jassien Widihardimas; Ayu Sarah Sulistyawati; Dwi Hayu Estrini; Melisa Anggraini; Ahmad Bebin Najmuddin
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1388

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) bertema “Tebak HPP Es Kopi” bertujuan meningkatkan pemahaman siswa Sekolah Menengah Kejuruan (SMK) mengenai implementasi akuntansi manajemen dalam penentuan Harga Pokok Produksi (HPP) pada usaha minuman kopi. Kegiatan dilaksanakan di Universitas Nasional Karangturi bekerja sama dengan Pukul Empat Coffee dan diikuti sekitar 100 siswa jurusan akuntansi serta administrasi perkantoran dari SMK PL Tarcisius. Metode pelaksanaan meliputi pemaparan materi, demonstrasi langsung, praktik perhitungan HPP, dan evaluasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait klasifikasi direct cost dan indirect cost serta kemampuan menyusun perhitungan HPP secara lebih sistematis dan akurat. Demonstrasi langsung membantu peserta memahami hubungan antara proses produksi dan pembentukan biaya secara nyata. Selain meningkatkan literasi finansial, kegiatan ini juga mengembangkan kemampuan berpikir kritis, kerja sama tim, dan kompetensi kewirausahaan siswa. Secara keseluruhan, integrasi praktik industri dan pembelajaran akuntansi manajemen terbukti efektif dalam menciptakan pembelajaran yang aplikatif dan kontekstual bagi siswa SMK.
Co-Authors Agnes Ivena Engracia Agnes Ivena Engracia Ahmad Bebin Najmuddin Ahmad Bebin Najmuddin Ayu Sarah Sulistyawati Ayu Sarah Sulistyawati Bonaventura Hendrawan Maranata Danes Quirira Octavio Darsono Darsono David Handoko Haryanto Dila Aprilia Dini Vai Satriani Manurung Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Estrini Febe Tri Sinta Dewi Florensia Reviana Fransiskus Selamat Putra Zebua Fransiskus Selamat Putra Zebua Giovani Anggasta Gunawan, Devi Nathania Indra Sukma Subagio Indra Sukma Subagio Indra Sukma Subagyo Pradipta Risma Rukma Ardi Puspita Puji Rahayu, Puspita Puji Putri, Sherin Kristina Rahel Ezra Yobelina Santoso, Tiara Rani Tarcisius Jassien Widihardimas Tiara Rani Santoso Trianto, Muhammad Agil Wibowo, Luhur Hendrawan Wulandari Wulandari Wulandari