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All Journal International Journal of Community Service Indonesian Journal of Taxation and Accounting
Elfa Syariati, Namla
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Socialization of Small Medium Enterprise (SME) Financial Management Accountability Based On Sharia Enterprise Theory In Kampung Moten Seremban Negeri Sembilan, Malaysia Bulutoding, Lince; Rahmah Sari, Nur; Jannah, Raodatul; Fadhilatunisa, Della; Elfa Syariati, Namla; Suhartono, Suhartono
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.256

Abstract

The aim of this International Community Service program is to socialize SMEs management based on Sharia Enterprise Theory (SET) in managing banking products as an additional fund for them. Moreover, this program was also carried out to socialize sharia-based business management, regarding SET concept-based accountability. This article is written to present the results of the FGD that illustrate that SMEs actors do not fully understand a SET concept-based accountability in managing their business. Accountability is still understood only as making financial reports in order to obtain credit. In understanding a SET concept-based accountability, SMEs actors must have an Islamic economics thinking paradigm that everything in this world belongs to Allah SWT and humans are only recipients of trust. Furthermore, based on the SET concept, there are three stakeholders in the Company that need to be met in accountability’s indicators, namely God, humans and the universe. Accountability applied by SMEs actors does not yet fully understand that the business they own is a mandate from Allah SWT which must always be accounted for, such as accurate financial reports are made so that Allah's rights are not oppressed, for example in the form of zakat.
Assistance In Financial Management of Karampuang Island Tourism Towards International Tourism Bulutoding, Lince; Rahmah Sari, Nur; Ambo Masse, Rahman; Hasbiullah, Hasbiullah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Elfa Syariati, Namla; Marsanda, Marsanda; Reski Ananda Putri, Andi; Reza Pahlevi, Ashraf; Adam Nursya Ban, Muh.; Musdalifa, Musdalifa
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.817

Abstract

This study aims to analyze and assist in the financial management of tourism on Karampuang Island with the hope of increasing the island's tourist appeal for foreign visitors. The methods used in this study are literature study and Focus Group Discussion (FGD). Through literature study, data and information regarding best practices of financial management in the tourism sector were taken from various literature, journals and related documents. Furthermore, FGD was conducted by involving local stakeholders, including tourism attraction managers, local communities, and government officials. This activity aims to explore ideas, challenges, and solutions related to sustainable tourism financial management. The results of the FGD show that many tourism actors on Karampuang Island still experience difficulties in managing finances effectively. Therefore, training and assistance in budget management, financial recording, and marketing planning are needed. It is hoped that with this assistance, tourism actors can improve their managerial capacity and develop effective strategies to attract foreign tourists. These findings form the basis for formulating policy recommendations that support the development of sustainable tourism on Karampuang Island.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha: The Effect of Internal Control System, Whistleblowing System and Integrity on Fraud Prevention with Moderation of Ethical Behavior at PT PLN ULP Woha Ameliyani, Rizki; Sumarlin; Elfa Syariati, Namla
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.
Co-Authors AA Sudharmawan, AA Adam Nursya Ban, Muh. Ameliyani, Rizki Aminuyati Della Fadhilatunisa Hasbiullah, Hasbiullah Jannah, Raodahtul Jayawarsa, A.A. Ketut Lince Bulutoding Marsanda, Marsanda Musdalifa Musdalifa Rahmah Sari, Nur Rahman Ambo Masse Raodatul Jannah Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Sumarlin