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All Journal International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
I Gst. B. Ngr. P. PUTRA
Warmadewa University, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Integrity as a Moderator of the Influence of the Internal Control System on Accounting Fraud I Gst. B. Ngr. P. PUTRA; Ida Ayu Dinda Priyanka MAHARANI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1159

Abstract

Organizations in the financial sector, like the Village Credit Institution (LPD) in Bali, are highly prone to accounting fraud. Despite their importance, fraudulent actions by LPD managers are still common. To reduce fraud, an effective internal control system is essential. Motivated by inconsistent results in previous studies, this research introduces individual integrity as a moderating variable. The study focuses on LPDs in Badung Regency, using purposive sampling to select participants based on specific criteria. The criteria used as the basis for selecting sample members in this study were LPDs with healthy and fairly healthy categories, totaling 71 LPDs. Meanwhile, the respondents to the study in each LPD were the Head of LPD, LPD Treasurer and Credit Division, while the number of respondents was 213 research respondents. The data analysis technique in this study uses the structural equation modeling (SEM) method based on partial least square (PLS). The statistical test results obtained the results that the internal control system variable has a significant negative effect on the tendency of accounting fraud. While the individual integrity level variable strengthens the influence of the internal control system on the tendency of accounting fraud.
Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth Ni Made Vita INDRIYANI; I Gst. B. Ngr. P. PUTRA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1614

Abstract

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.
Co-Authors Ida Ayu Dinda Priyanka MAHARANI Ni Made Vita INDRIYANI