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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Atma Inovasia
Angelita, Maya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pemberdayaan Masyarakat Melalui Program KKN Society 5.0 di Desa Planjan Kecamatan Saptosari Kabupaten Gunungkidul Latumahina, Bill Samuel; Nugrahanto, Cornelius Septian; Daniel, Daniel; Ermawati, Ermawati; Damanik, Justin Gamaliel; Christiyanto, Laurensius Erdin; Nurmawan, Mardatungga; Angelita, Maya; Mulyono, Romi Kurniawan Agni; Kirana, Stephani Nindya; Widiastiani, Nindry Sulistya
Jurnal Atma Inovasia Vol. 1 No. 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1512.724 KB) | DOI: 10.24002/jai.v1i2.3895

Abstract

Community empowerment activities in the Covid-19 pandemic era were conducted by students through Kuliah Kerja Nyata (KKN) Society 5.0 or KKN 78 which was conducted without field landing. This activity aims to increase students' empathy towards the villagers with various programs to develop potential and solve problems in the place. Group 38 was stationed in Planjan Village, Saptosari Sub-District, Gunungkidul, D.I. Yogyakarta. The programs carried out by the group 38 are KKN Village Potential and KKN Pocketbook. The resulting program is (1) ebook and video  development of planjan village potential related to gejog lesung arts, development of Omang Lake as a tourist attraction and empowerment of copper craftsmen; (2) ebooks and videos of family medicinal plants (TOGA). Each member of the group also produces individual programs titled KKN Counseling, KKN Field of Science and KKN Entrepreneurship. The devotion program is expected to encourage student participation in serving others and assist in the development of Planjan Village.
Pemberdayaan Masyarakat Melalui Program KKN Society 5.0 di Desa Planjan Kecamatan Saptosari Kabupaten Gunungkidul Latumahina, Bill Samuel; Nugrahanto, Cornelius Septian; Daniel, Daniel; Ermawati, Ermawati; Damanik, Justin Gamaliel; Christiyanto, Laurensius Erdin; Nurmawan, Mardatungga; Angelita, Maya; Mulyono, Romi Kurniawan Agni; Kirana, Stephani Nindya; Widiastiani, Nindry Sulistya
Jurnal Atma Inovasia Vol. 1 No. 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v1i2.3895

Abstract

Community empowerment activities in the Covid-19 pandemic era were conducted by students through Kuliah Kerja Nyata (KKN) Society 5.0 or KKN 78 which was conducted without field landing. This activity aims to increase students' empathy towards the villagers with various programs to develop potential and solve problems in the place. Group 38 was stationed in Planjan Village, Saptosari Sub-District, Gunungkidul, D.I. Yogyakarta. The programs carried out by the group 38 are KKN Village Potential and KKN Pocketbook. The resulting program is (1) ebook and video  development of planjan village potential related to gejog lesung arts, development of Omang Lake as a tourist attraction and empowerment of copper craftsmen; (2) ebooks and videos of family medicinal plants (TOGA). Each member of the group also produces individual programs titled KKN Counseling, KKN Field of Science and KKN Entrepreneurship. The devotion program is expected to encourage student participation in serving others and assist in the development of Planjan Village.
Accounting Fraud Propensity: Impact of Internal Control Systems, Accounting Rule, Morality, Compensation Angelita, Maya; Satriawan, Indra; Martini, Rita; Zaliah, Zaliah; Widyastuti, Endah; Nalviantry, Marina; Aprilia, Nabila
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.87920

Abstract

This study aims to evaluate the partial and concurrent effects of the role of internal control systems, accounting rule compliance, morality, and proper compensation on the risk of accounting fraud. Data analysis was conducted using a Structural Equation Modeling approach with Partial Least Squares (SEM-PLS) assisted by SmartPLS 4. Utilising data gathered from questionnaires given to 128 respondents in 32 Regional Apparatus Organization (RAOs), a quantitative method with an associative-descriptive approach was used. he results show that the internal control system has a negative and significant impact, highlighting its role in preventing fraud. Similarly, compliance with accounting regulations also has a negative and significant effect, showing that regulatory adherence supports the integrity of financial reporting. In contrast, individual morality has a positive and significant impact, suggesting that strong personal ethics alone may not prevent fraudulent behaviour. Meanwhile, compensation suitability has a negative and significant effect, indicating that fair and appropriate compensation can help reduce fraud. Together, these four variables explain 47.1% of the variation in accounting fraud tendencies. In practice, fraud prevention requires a coordinated strategy that integrates improved systems, legal compliance, individual morality, and fair compensation rather than relying solely on a single factor such as control or ethics. The novelty lies in the use of Partial Least Squares Structural Equation Modelling (PLS-SEM), a method rarely applied in prior studies, especially within Regional Government Agencies in Pagar Alam City, where research on accounting fraud tendencies remains unexplored
Co-Authors Aprilia, Nabila Christiyanto, Laurensius Erdin Damanik, Justin Gamaliel Daniel Daniel endah widyastuti Indra Satriawan Kirana, Stephani Nindya Latumahina, Bill Samuel Mulyono, Romi Kurniawan Agni Nalviantry, Marina Nugrahanto, Cornelius Septian Nurmawan, Mardatungga Rufi'i Widiastiani, Nindry Sulistya Zaliah, Zaliah