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All Journal Pro Bisnis Akuisisi : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Bina Akuntansi Journal of Social and Policy Issues Jurnal Iqtisaduna Jurnal Akuntansi, Manajemen dan Perbankan Syariah Amkop Management Accounting Review (AMAR) PANDAWA : Jurnal Pengabdian kepada Masyarakat Journal of Economics, Bussiness and Management Issues Journal of Management and Economics Innovation
Sari, Fangela Myas
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Pengaruh Kompetensi SDM, Sistem Pengendalian Internal Pemerintah, dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BOSP Setiawan, Rian Adi; Sari, Fangela myas
Journal of Management and Economics Innovation Vol. 1 No. 1 (2025): Juni 2025
Publisher : Catalist Indo Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64670/jmei.v1i1.9

Abstract

The purpose of this study is to analyze the influence of human resource competencies, government internal control systems, and whistleblowing systems on fraud prevention. The sample used in this study consisted of 72 respondents who were educators and educational staff at public elementary schools in the South Pekalongan District. This study used a simple random sampling method..  This research uses a quantitative approach with descriptive analysis, and the data collection technique is in the form of questionnaire questions. The data used in this research is primary data. Primary data is in the form of responses from respondents via questionnaires. The data analysis used is multiple linear regression analysis. The results of this study indicate that human resource competencies, government internal control systems, and whistleblowing systems have a significant effect on fraud prevention and financial reporting. This study concludes that human resource competencies, government internal control systems, and whistleblowing systems have a significant effect on fraud prevention, which ultimately affects the quality of financial reports.
Determinants of Credit Fraud Detection: The Role of Human Resource Performance, Credit Supervision, and Internal Control in Islamic Microfinance Institutions: en Sari, Fangela Myas; Safitri, Anni; Mardayanti, Mella; Ardiyani, Komala
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2848

Abstract

This study was conducted to determine and analyze the effect of fraud detection on loan performance at BMT An-Najjah in Central Java because many banks and cooperatives have committed fraud such as fictitious loans, the testing in this study is with three variables tested: human resource performance, credit supervision, and SPI, which can affect the level of fraud detection on loan performance. This research method uses the correlation method, namely the relationship of influence, The sample in this study consisted of 36 respondents who were employees of BMT An-Najjah, selected using the purposive sampling method. The data analysis technique used in this study is quantitative analysis using the Smart PLS version 3 statistical data processing application. The results of this study indicate that there is a positive effect of human resource performance with a p-value of 0.000 on fraud detection of loan performance at BMT An-Najjah in Central Java, while the credit supervision variable p-value of 0.861 and SPI p-value of 0.281 have no impact on fraud detection of loan performance.
Creative and Adaptive Marketing Strategies among Wedding Vendors: Evidence from West Jakarta Marlina, Marlina; Alexis, Angel Lorenza; Sari, Fangela Myas
Journal of Social and Policy Issues Volume 5, No 4 (2025) October - December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v5i4.486

Abstract

This study aims to analyze creative and adaptive marketing strategies implemented by wedding vendors in West Jakarta in response to increasingly competitive market dynamics. Specifically, the research seeks to examine how marketing strategies can address business challenges, enhance competitiveness, and support long-term sustainability within the wedding service industry. Employing a qualitative research approach, this study investigates four wedding vendors—Awen Catering, Ohana Enterprise, Alfa Kreasi, and David Entertainment—as the main research objects. Data were collected through in-depth interviews, observations, and documentation, and subsequently analyzed using SWOT analysis to identify internal strengths and weaknesses as well as external opportunities and threats. The findings reveal that creativity and innovation in service offerings, high service quality, professional work practices, flexibility in responding to client needs, and the ability to adapt to competitive pressures are key determinants of effective marketing strategies. Moreover, the vendors’ capacity to identify market opportunities and deliver positive customer experiences significantly enhances brand awareness, customer trust, and market reach. The SWOT-based analysis demonstrates that adaptive marketing strategies enable wedding vendors to mitigate risks, overcome operational challenges, and strengthen their competitive positioning. In conclusion, the study highlights that well-designed, creative, and adaptive marketing strategies are essential for improving sales performance, sustaining customer relationships, and ensuring the long-term viability of wedding vendors in West Jakarta.
Workshop Perencanaan dan Pengelolaan Keuangan yang Baik untuk Generasi Z Sari, Fangela Myas
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i2.9233

Abstract

Generasi Z menghadapi tantangan finansial yang kompleks akibat perkembangan teknologi digital, budaya konsumtif, serta rendahnya tingkat literasi keuangan. Kurangnya pemahaman mengenai perencanaan keuangan berpotensi menimbulkan masalah keuangan jangka panjang seperti perilaku konsumtif berlebihan, minimnya tabungan, serta ketidaksiapan menghadapi risiko keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan Generasi Z melalui pelaksanaan workshop perencanaan keuangan yang baik. Metode yang digunakan meliputi ceramah interaktif, diskusi kelompok, simulasi pengelolaan keuangan, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman peserta terkait pengelolaan anggaran, prioritas keuangan, tabungan, investasi, dan pengendalian perilaku konsumtif. Workshop ini diharapkan dapat membentuk perilaku keuangan yang sehat dan berkelanjutan bagi Generasi Z.Kata Kunci: Literasi Keuangan, Perencanaan Keuangan, Generasi Z, Workshop, Pengabdian Masyarakat
Peran Sistem pengendalian Internal, Sistem Informasi Akuntansi, dan Literasi Pengelolaan Keuangan dalam Mencegah Fraud Pada Koperasi di Jakarta Utara Sari, Fangela Myas; Sunarto, Sunarto
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.15009

Abstract

This study examines the role of Internal Control Systems (ICS), Accounting Information Systems (AIS), and financial management literacy in preventing fraudulent practices within cooperatives in North Jakarta. A qualitative descriptive approach was 12 employed, with data collected through in-depth interviews, direct observations, and document analysis involving several active cooperatives. The findings reveal that consistent implementation of internal control mechanisms, particularly functional segregation and layered authorization procedures, plays a crucial role in reducing opportunities for fraud. Furthermore, the adoption of digital-based accounting information systems enhances transparency by providing reliable audit trails, thereby limiting the potential for data manipulation. In addition, the financial management literacy of cooperative administrators functions as an early warning mechanism in identifying irregular financial activities. Overall, the study highlights that the integration of robust control systems, effective information technology, and competent human resources is essential for establishing a comprehensive fraud prevention framework within cooperative organizations.
Co-Authors Alexis, Angel Lorenza Aria Mulyapradana Dewi, Siska Dian Milasari Dian Priatiningsih Elshifa, Aria Faa’iqoh, Azzah Komala Ardiyani Kusuma, Triana Hasty M. Trihudiyatmanto Marlina Marlina Maulidin Fachrur Mella Mardayanti Naibaho, Yanti Desipa Nainggolan, Olivia Venessa Boru Nur Rokhman Safitri, Anni Setiawan, Rian Adi Sholikah, Mar’atus Sunarto Sunarto Syafnita M.Si SE.