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Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator Murtanto, Murtanto; Banjarnahor, Erliana; Ferisanti, Ferisanti
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v21i1.13221

Abstract

This study aims to obtain empirical evidence about the effect of fraud prevention factors on village fund management. It also examines the role of organizational justice as a moderating variable through an associative study method. The population used consists of 120 respondents from the Village Government Apparatus in Muaragembong District, Bekasi Regency, West Java Province, Indonesia. Furthermore, the data were collected using the SPSS version 22 application program to analyze the effect of the internal control system, organizational commitment, leadership style, and HR competence on fraud prevention. The results showed that the Internal Control System, organizational commitment, leadership style, and HR competence significantly affect fraud prevention in village fund management. Meanwhile, organizational justice strengthens the positive effect of commitment on fraud prevention but not on the Internal Control System, leadership style, and HR competence.
ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN Ferisanti, Ferisanti; Dwita, Febrisi; Supardi, Supardi; Mislawardah, Mislawardah
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 4 (2023): OKTOBER-DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i4.48272

Abstract

Breakeven point or breakeven point is a situation where a company that carries out business activities does not get profit or loss. The purpose of the breakeven point is to provide an overview of the break event and also how it relates to company profits and to provide an overview of the results of the company's business activities. This break event point analysis is very useful for companies to determine the company's production, starting from how much it costs to incur, what price is set so that the company does not experience losses. The break event point will determine the link between prices, costs, sales, production, losses and profits, making it easier for company leaders to make decisions for the company
Pengenalan Etika Bisnis Sebagai Upaya Menyiapkan Generasi Muda (Gen Z) Yang Siap Masuk Dunia Industri Kerja Wulandari, Dwiwahjuni; Ferisanti, Ferisanti
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 4: Agustus 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i4.4818

Abstract

The emergence of a new generation often referred to as Gen Z, those who were born in the era of 1995 - 2012 began to enter the industrial workforce. It is important for this generation to understand the concept of business ethics as a whole, so that when they take a role in the world of work, they can behave correctly according to the norms regulated in business ethics. Especially considering that this generation, whether we like it or not, is realized together in character is very different from the previous generation. Gen Z is a generation that from birth has received very intensive exposure to technology. This forms a mindset that tends to be egocentric and easily discouraged. Therefore, a correct understanding of business ethics is expected to bridge the gap that is very likely to occur with previous generations in the world of work.
ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN Ferisanti, Ferisanti; Dwita, Febrisi; Supardi, Supardi; Mislawardah, Mislawardah
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 29 No. 4 (2023): OKTOBER-DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i4.48272

Abstract

Breakeven point or breakeven point is a situation where a company that carries out business activities does not get profit or loss. The purpose of the breakeven point is to provide an overview of the break event and also how it relates to company profits and to provide an overview of the results of the company's business activities. This break event point analysis is very useful for companies to determine the company's production, starting from how much it costs to incur, what price is set so that the company does not experience losses. The break event point will determine the link between prices, costs, sales, production, losses and profits, making it easier for company leaders to make decisions for the company
EDUKASI TERKAIT TANTANGAN TERHADAP PROFESI AKUNTANSI DAN JENJANG KARIRNYA DI ERA 5.0 Meita, Iren; Nurdiniah, Dade; Wijaya, Indra; Ferisanti, Ferisanti; Sari, Afifah Velda; Putra, Rangga Nugraha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37680

Abstract

Pesatnya perkembangan Teknologi Pada Era 4.0 dan 5.0 sekarang ini sangat diperlukan penambahan wawasan kepada para generasi muda, agar tidak tertinggal dan lebih mengetahui mengenai teknologi yang dapat memberikan kemudahan pada bidang pekerjaannya kelak terutama bidang akuntansi. Untuk itu perlu dilakukan kegiatan Pengabdian kepada Masyarakat (PKM) khususnya bagi siswa-siswi dengan mengangkat tema edukasi terkait tantangan terhadap profesi akuntansi dan jenjang karirnya di era 5.0. Kegiatan ini dilaksanakan dengan tujuan untuk membuka wawasan para siswa-siswi untuk tidak patah semangat dalam meneruskan cita-citanya dalam bidang akuntansi terlebih di era 5.0 saat ini. Kegiatan ini diikuti sebanyak 24 orang peserta yang dilaksanakan secara tatap muka kepada siswa dan siswi SMKN 3 Kota Bekasi yang berada di kelas 12. Kegiatan dilaksanakan dengan pendekatan service learning method melalui tiga tahapan yaitu persiapan, pelatihan dan evaluasi. Hasil akhir dari pelatihan ini diperoleh peningkatan persentase dari jawaban pre test dan post test, di mana sebelumnya 17% yang mendapat nilai 100 pada post test mengalami peningkatan jawaban benar dalam pelaksanaannya adalah sebesar 70% mendapat nilai 100, sedangkan untuk tingkat kepuasan mitra sebesar 50% menyatakan sangat puas, 50 % menyatakan puas.