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Pelatihan Sistem Pengendalian Internal dan Anti-Fraud pada Guest House Bintang Tiga Semarang Mikael Kala; Ahmad Muhid; Raden Rara Ayu Widaningsih; Florenstina; M. Rifki Bakhtiar
JURPIKAT Vol 4 No 3 (2023): VOL. 4 NO. 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.3119

Abstract

Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan kemampuan mitra dalam menerapkan sistem pengendalian internal serta pencegahan fraud pada Guest House Bintang Tiga Semarang. Permasalahan utama meliputi lemahnya pemisahan tugas, pencatatan transaksi yang belum tertib, serta rendahnya kesadaran terhadap risiko kecurangan. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi masalah, perencanaan, pelatihan, pendampingan, serta evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait pentingnya pengendalian internal, serta kemampuan dalam mengidentifikasi kelemahan sistem dan merancang perbaikan sederhana. Selain itu, terjadi peningkatan kesadaran terhadap berbagai bentuk fraud dan upaya pencegahannya. Implementasi pengendalian internal yang lebih baik mendorong transparansi, akuntabilitas, serta pengelolaan usaha yang lebih efektif. Kegiatan ini diharapkan dapat mendukung keberlanjutan usaha melalui penerapan sistem yang lebih terstruktur dan berintegritas.
EFEK MEDIASI MINAT BELI PADA KEPUTUSAN PEMBELIAN MAKE-UP M. Rifki Bakhtiar; Puji Setya Sunarka
Solusi Vol. 21 No. 2 (2023): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i2.6422

Abstract

High consumer beautification and high market share potential lead to competition in the make-up industry. The Ministry of Industry stated that the country's make-up industry reached more than 760 companies in 2017 and is targeting significant growth in the make-up industry in 2018-2020. To support this growth, this research was conducted to find out what factors must be considered to increase people's make-up purchases. The focus of this study is the analysis of beauty vloggers, product variations, halal labels, and brand awareness in purchase decisions, using consumer buying interest as a mediator in the makeup industry. Beauty vloggers are presented in this study because, currently many people work as beauty bloggers and they are much loved by the public. Beauty vlogger is a marketing medium that can build positive brand associations through repeated claims about brand attributes and the benefits they offer. Purposive sampling was used in this research sample. Questionnaire: count 100 respondents who meet the requirements as a sample. Multiple linear regression with SPSS 25 was used as a data analysis tool. The results showed that beauty vloggers, product variety, and brand awareness had a positive effect on purchase intention, while the halal label had no effect. Purchase intention, beauty vloggers, and brand awareness have a positive effect on purchasing decisions, while product variations and halal labels have no effect. The path analysis test shows that buying interest is not able to mediate the influence of beauty vloggers, product variations, halal labels, and brand awareness on purchasing decisions