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All Journal Devotion: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Eko Kuswanti
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
Peran Serta Perguruan Tinggi dalam Membantu Sekolah Melestarikan Kearifan Lokal Nuryansyah Adijaya; Yasir Riady; M Natsir Amir; M Dayana Fatima; Eko Kuswanti; Muhammad Firman Karim
Devotion: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : Lembaga Penelitian dan Publikasi Ilmiah, Yayasan Yuta Pendidikan Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62282/devotion.v2i2.79-93

Abstract

Kearifan lokal merupakan salah satu identitas budaya yang perlu dijaga dan dilestarikan di tengah arus globalisasi. Sayangnya, banyak sekolah yang belum memiliki program sistematis dalam upaya pelestarian nilai-nilai kearifan lokal di lingkungan pendidikan. Pengabdian masyarakat ini bertujuan untuk meningkatkan peran serta perguruan tinggi dalam membantu sekolah melestarikan kearifan lokal melalui pendampingan program, pelatihan, dan pembuatan media edukasi berbasis budaya daerah. Metode yang digunakan adalah pendekatan partisipatif, dimana dosen dan mahasiswa terlibat langsung dalam identifikasi nilai-nilai lokal, penyusunan modul pembelajaran, serta pelaksanaan kegiatan budaya di sekolah mitra. Hasil kegiatan menunjukkan bahwa adanya kolaborasi ini mampu meningkatkan pemahaman guru dan siswa terhadap nilai-nilai kearifan lokal, serta mendorong sekolah untuk mengintegrasikan kearifan lokal ke dalam kurikulum dan kegiatan ekstrakurikuler. Kegiatan ini diharapkan menjadi model kemitraan berkelanjutan antara perguruan tinggi dan sekolah dalam upaya pelestarian budaya daerah.
Co-Authors Adijaya, Nuryansyah Lasando Lumban Gaol M Dayana Fatima M Natsir Amir Muhammad Firman Karim Pesi Suryani Sukatmi, Sri Yasir Riady