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Dampak Penerapan Akuntansi Forensik Dan Audit Investigasi Serta Mengevaluasi Proses Pengungkapan Tindak Pidana Fraud Pengadaan Barang/Jasa Alya Syafikah Rani; Radina Amalia Maharani; Nera Marinda Machdar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2646

Abstract

As a result of the forensic accounting and investigative audit processes as well as procedures for detecting criminal acts related to the procurement of goods and services, fraud occurred related to community needs as follows: Procurement of goods and services. This usually happens in Indonesia. This research uses the Partial Least Squares (PLS) analysis technique and the SmartPLS 3.2.8 software testing tool. The results show that forensic accounting practices and investigative audit results influence the detection rate of fraud in the procurement of goods and services.
Perbedayaan Masyarakat Berbasis Sustainable Development Goals (SDGS) di Desa Srimukti Alya Syafikah Rani; Elia rossa; Dara Dinanti; Fitri Sabiyla Yassarah; Khofidah Pujilestari; Muhammad Maulana Hafizh; Puthree Maria Situmorang; Radina Amalia Maharani; Yuyun Yuyun
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2371

Abstract

Real Work Lectures (KKN) is a learning process for students at Bayankara University, Jakarta Raya. This KKN activity is carried out as part of community service and aims to gain new learning experiences that expand knowledge, skills and awareness in social life. The presence of students fosters motivation and innovation in society, this is in line with the role of universities as innovators. Students are committed to helping local communities overcome the challenges they face in the economic, educational, social, infrastructure and environmental fields. Students participate in village development efforts by developing the potential of village human resources and learning and providing information that is useful for village development. The location of this KKN was identified in the RT. 004/RW. 006, Srimukti Village, North Tambun District, Bekasi Regency, West Java. We chose this location because we wanted to increase public awareness about maintaining environmental cleanliness which is reflected in a number of waste points. We also want them to be active in creative activities that they can do at home.
PENGARUH LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN : (Studi Pada UMKM Di Kecamatan Tambun Selatan) Radina Amalia Maharani; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11499

Abstract

The purpose of this study is to examine and analyze the effect of financial literacy on the quality of financial statements. This research uses a quantitative research method, with primary data as the type and source of data. The population in this study consists of MSME actors in the South Tambun District. The sampling technique used is random sampling, and a total of 100 MSME actors were sampled. The analysis method used includes validity testing, reliability testing, determinant testing (R-Square), and hypothesis testing. The results of this study indicate that, partially, financial literacy has a positive effect on the quality of financial statements.