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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Mardiana A, Lilis
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Economics, Econometrics & Finance Social Sciences

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Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Mardiana A, Lilis; Hartono, Hartono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.583 KB) | DOI: 10.32670/fairvalue.v4i9.1615

Abstract

This study aims to analyze the effect of Behavioral Attitudes, Subjective Norms, Perceived Behavioral Controls on managers' intentions in committing fraudulent financial statement presentations. Specifically, this study aims to investigate the effect of managers' attitudes, subjective norms, perceived behavioral control on managers' intentions in committing fraudulent financial statement presentations, moderated by locus of control within Banks in Indonesia. This study uses quantitative methods. The subjects of this research are managers or heads of sections who work at Bank Bank Indonesia. Respondent samples were taken from 50 conventional and Islamic banks in the city of Semarang. The results showed that there was an influence of attitude towards behavior, perceived behavioral control, on managers' intentions in fraudulent financial statement presentations. On the other hand, the subjective norm variable has no effect on managers' intentions in fraudulent financial statement presentations. Based on the results of data processing, it was found that there was no influence of the locus of control variable on the manager's intention in fraudulent financial statement presentation. Overall, it was found that locus of control moderated the influence of behavioral attitudes, subjective norms, and perceived behavioral control on managers' intentions in fraudulent financial statement presentations.
PENERAPAN TEKNOLOGI WEBSITE PROGRAM LAZIS BAITURRAHMAN UPAYA PENINGKATAN LAYANAN AMAL ZAKAT Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Mardiana A, Lilis
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 6 No. 2 (2025): Vol. 6 No. 2 Oktober 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v6i2.6320

Abstract

Tujuan utama program ini adalah peningkatan website Program Lazis Baiturrahman dalam upaya peningkatan pelayanan amal zakat. Dalam usulan kegiatan pengabdian kepada masyarakat tahun ini (2024) telah disepakati bersama, bahwa permasalahan diprioritaskan dalam aspek sebagai berikut: (1) Bagaimana meningkatkan website program layanan amal zakat? (2) Bagaimana menerapkan Marketing Program Lazis Baiturrahman melalui kanal web sedekah? Metode yang digunakan sebagai berikut : (1) Sosialisasi program dan kerjasama. (2) Pelatihan Pengembangan website dan Marketing Program layanan amal zakat (4) Pendampingan dan Integrasi website Program khusus sedekah dan Program marketing. Setelah mengikuti pendampingan Tim Pengabdian kepada Masyarakat Polines, Lazis Baiturrahman dapat mencapai target sebagai berikut: (1) Pengelola Lazis Baiturrahman mampu mengembangkan program website yang terpadu dan terintegrasi. (2) Pengelola Lazis Baiturrahman mampu mengembangkan Marketing Digital layanan amal zakat dan sedekah.(3) Masyarakat Kota Semarang mampu mengakses program website Lazis Baiturrahman, menjadi kanal amalan zakat. Luaran yang dihasilkan dari pendampingan kegiatan pengabdian kepada masyarakat ini adalah: (1) Tersedia web internal dan web sedekah yang terintegrasi dengan donator, mitra, dan jejaring Lazis Baiturrahman. (2) Tersedia Program Marketing Digital Layanan amal zakat dan sedekah.
Co-Authors Hartono Hartono jati handayani, jati Marliyati Marliyati, Marliyati Nikmatuniayah Nikmatuniayah, Nikmatuniayah Yudhaningsih, Resi