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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Yulita Setiawanta
Universitas Dian Nuswantoro
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
PENGUATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ORGANISASI PEMUDA PANCASILA SEBAGAI UPAYA GOOD GOVERNANCE Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Dian Festiana Hadi Saputro; Yulita Setiawanta
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 2 (2026): SWADIMAS EDISI JULI 2026 (IN PRESS)
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no2.1211

Abstract

The application of good governance principles in community organizations is crucial, ensuring transparency and accountability. The Pancasila Youth Organization, as a youth organization, plays a vital role in social development, but still faces challenges in administrative and financial management. This community service activity aims to strengthen transparency and accountability in the management of the Pancasila Youth Organization in Semarang City, as part of an effort to implement good governance principles. The method used was a participatory approach by providing outreach, training, and guidance to the organization's administrators. The activity results showed increased understanding among administrators of transparency, accountability, and effective organizational governance, as well as improvements in the organization's administrative and financial systems. This activity helped foster more transparent and accountable organizational governance, thereby supporting the sustainable role of youth organizations in community social development.Penerapan prinsip good governance dalam organisasi kemasyarakatan sangat penting melalui tata kelola yang transparan dan akuntabel. Organisasi Pemuda Pancasila, sebagai organisasi kepemudaan, memiliki peran penting dalam pembangunan sosial, namun masih menghadapi kendala dalam pengelolaan administrasi dan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat transparansi dan akuntabilitas dalam pengelolaan organisasi Pemuda Pancasila di Kota Semarang, sebagai bagian dari upaya menerapkan prinsip good governance. Metode yang digunakan adalah pendekatan partisipatif dengan cara memberi sosialisasi, pelatihan, dan bimbingan kepada pengurus organisasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai transparansi, akuntabilitas, serta tata kelola organisasi yang baik, serta perbaikan dalam sistem administrasi dan keuangan organisasi. Kegiatan ini berkontribusi dalam mendorong terwujudnya tata kelola organisasi yang lebih transparan dan akuntabel, sehingga mendukung keberlanjutan peran organisasi kepemudaan dalam pembangunan sosial masyarakat
Co-Authors Enny Susilowati Mardjono Imang Dapit Pamungkas Lilis Setyowati Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Ririh Dian Pratiwi Saputro, Dian Festiana Hadi