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All Journal DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pena-Mas Akuntansi
Dina Monalisa
Universitas Mercu Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Independensi, Kompetensi dan Tanggung Jawab Pendeteksian Kecurangan Terhadap Pencegahan Kegagalan Audit Dina Monalisa
Jurnal Pena-Mas Akuntansi Vol 2, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v2i1.12775

Abstract

Audit failures caused by accounting scandals in recent years were caused by not applying generally accepted auditing standards, including the lack of independence, competence, and responsibility of auditors in detecting audit failures. This study aims to determine how much influence the independence, competence, and responsibility of fraud detection have on the prevention of audit failure. The object of research includes independence, competence, and responsibility for fraud detection as independent or independent variables which are seen as having an effect on the dependent or dependent variable, namely the prevention of audit failure. This research method uses a descriptive research method with the type of relationship between the variables studied is a clause relationship. Variables were analyzed using descriptive statistics, path analysis, and SPSS 17 as a data processing tool. The data collected was obtained through the distribution of questionnaires, with auditors as respondents at KAP in Jakarta. The results show that the independence, competence, and responsibility for detecting fraud either simultaneously or partially have a significant effect on the prevention of audit failure.
Digitalisasi Pelaporan Keuangan dengan Aplikasi Akuntansi untuk Meminimalisasi Potensi Terjadinya Fraud Putra, Yananto Mihadi; Irwan, Irwan; Monalisa, Dina; Adiandari, Ade Maharini
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.249

Abstract

This financial reporting digitalization training with accounting applications aims to reduce the risk of fraud in the financial reports of small and medium enterprises and young entrepreneurs. The main problem is the low understanding of participants in making accurate and transparent digital financial reports. The activity partners are students of SMKN 25 Jakarta who need to improve their skills in preparing application-based financial reports such as BukuWarung, SIAPIK, and Accurate. Training methods include observation, socialization, practice of using applications according to financial accounting standards, mentoring, and evaluation. The training lasted for 16 hours with theoretical and practical materials. The evaluation results showed a significant increase in participant understanding and readiness to apply accounting technology in an accountable manner. Obstacles such as limited technological facilities and variations in participant abilities were overcome by rescheduling and special mentoring. Recommendations for this activity include improving technological facilities, developing flexible learning materials, and ongoing mentoring so that the benefits of the training can continue. This activity also supports the implementation of the Merdeka Belajar Kampus Merdeka program through the active role of students as facilitators.
Co-Authors Ade Maharini Adiandari Irwan Irwan Yananto Mihadi Putra