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All Journal The Indonesian Accounting Review JURNAL MANAJEMEN MOTIVASI Fokus Ekonomi SEIKO : Journal of Management & Business ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASF (Journal of Accounting and Strategic Finance) BISECER (Business Economic Entrepreneurship) Jurnal Akademi Akuntansi (JAA) RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Proceeding International Seminar of Islamic Studies Perbanas Journal of Islamic Economics and Business Review of Applied Accounting Research Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Safari : Jurnal Pengabdian Masyarakat Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Fokus Abdimas Jurnal Akuntansi Damhil: Jurnal Pengabdian kepada Masyarakat Masyarakat: Jurnal Pengabdian Jurnal Abdimas Cendekiawan Indonesia
Juli Riyanto Tri Wijaya
Faculty Of Economics And Business, Pancasakti Tegal University, Tegal, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Development of the University Anti-Fraud Disclosure Index Model as a Fraud Control System to Strengthen Integrity and Good Governance Rahmatika, Dien Noviany; Firmansyah, Fahmi; Tri Wijaya, Juli Riyanto
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8321

Abstract

This study introduces the Anti-Fraud Disclosure Index (AFDi) as a new instrument for fraud control in higher education. AFDi integrates five dimensions: internal audit, integrity culture, anti-fraud socialization, transparency, and whistleblowing system. Using a Research and Development (R&D) approach with the ADDIE model, the study was limited to analysis, design, and development stages. Data were gathered through questionnaires, interviews, focus group discussions (FGDs), and expert validation, involving leaders, internal auditors, procurement officers, and lecturers from three universities in the Middle Java Province, Indonesia as a pilot project. Quantitative analysis employed non-parametric tests (Kruskal-Wallis and Mann-Whitney U Test) with Stata, while qualitative analysis used NVivo 12. Results show no significant perception differences by gender or work unit, but significant variation by respondent position. Findings stress the importance of an integrity culture, whistleblowing optimization, stronger internal supervision, and transparency. The study contributes to fraud disclosure literature and offers AFDi as a comprehensive, accountable, and sustainable fraud control model.
Pelatihan Pengelolaan Keuangan Sederhana untuk Pedagang Asongan Binaan TBM PKBM Sakila Kerti di Terminal Tipe A Tegal Irwan Prasetyo; Dewi Indriasih; Dien Noviany Rahmatika; Jaka Waskito; Juli Riyanto Tri Wijaya; Muhammad Andi Budiyanto; Bei Harira Irawan
Fokus ABDIMAS Vol. 5 No. 1 (2026): April 2026
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/16fxkf59

Abstract

Simple Financial Management Training for street vendors assisted by the Sakila Kerti Community Service Center (PKBM) at the Tegal Type A Terminal was conducted as a form of community service aimed at improving vendors' ability to manage business finances in a more organized, transparent, and effective manner. Street vendors generally still face various obstacles, such as the lack of separation between business and household finances, inadequate recording of daily transactions, and a limited understanding of business planning. Through this training, participants were equipped with basic knowledge and skills regarding recording incoming and outgoing cash, preparing simple reports, and financial planning for business sustainability. The methods used included surveys, outreach, hands-on recording practice, and evaluation through pre- and post-tests to measure the training's effectiveness. The training results showed an increase in participants' understanding of the importance of business financial management, their ability to prepare simple financial reports, and their awareness of separating personal and business finances. Thus, this training successfully improved basic financial literacy among street vendors, thus providing an important foundation for the sustainable development of micro-enterprises.
Co-Authors Aditya Dwi Prihamono Agus Prasetyono Agus Wibowo Alip Toto Handoko Aljafa, Hasan Aminul Fajri Amirah Amirah, Amirah Anton Bawono Ascaryan Rafinda Bakhtiar, Syamsul Barika, Christian Rotimi Bei Harira Irawan Budi Susetyo Caesar Alwansyah Setiyanto Catur Wahyudi Catur Wahyudi, Catur CHRISTINA TRI SETYORINI Dewi Indriasih Dien Noviany Rahmatika Eliada Herwiyanti Eliada Herwiyanti Fahmi Firmansyah Fahzami Ahmad Febri Yoga Sapta Raharjo Firmansyah, Fahmi Harira Irawan, Bei Hartikasari, Annisa Ilma Ira Maya Hapsari Irwan Prasetyo Irwan Prasetyo Ismani Ibnatun Jaka Waskito Jaka Waskito Lulu Sabrina Mahben Jalil Masitho, ,Siti Fadila Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Andi Budiyanto Muhammad Rizqi Alriansyah Manurung Noor Zuhry, Noor Nurul Hidayah NURUL HIDAYAH Octania Meyrawati Alsaifira Prasetyono, Agus Purwaningtyas, Putri Rizky Kurniawan Setyowati Subroto Sri Murdiati Sumarno . Susilawati, Agnes Dwita Syamsul Bakhtiar Syarif Hidayatullah Tika Widianti UNGGUL SUGIHARTO UNGGUL SUGIHARTO Yoga Prihatin Yuni Utami Yuniarti Herwinarni Yunita, Eva Anggra