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All Journal Journal of Business Improvement Jurnal Pengabdian Masyarakat Al-Fatimah
Ismi Fitri Aulia
Universitas Madura, Pamekasan
Religion Economics, Econometrics & Finance Education Social Sciences

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Symptoms of Fraud and the Role of Internal Control in Fraud Detection in the Environment of Foundation X Leily Nur Indah Fitriana; Ria Rachmawati; Ismi Fitri Aulia
Journal of Business Improvement Vol 1 No 3 (2024): Oktober
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to analyze the symptoms of fraud and the role of internal control in detecting fraud within the environment of Foundation X. A qualitative approach was used in this research, with Vocational High School X, under Foundation X, as the study object. Informants in this study include individuals within the organization. The study results reveal potential symptoms of fraud in the environment of Foundation X, particularly a lack of internal control by the foundation’s chairman regarding the use of facilities, infrastructure, and fund accountability. Additional symptoms include accounting anomalies, such as poorly planned budgets and delayed fund disbursements, which could lead to fictitious transactions. Furthermore, an excessive lifestyle among certain superiors is an emerging indicator of fraud, as it can influence fund management in ways that increase the risk of fraudulent activities. While internal control mechanisms do play a role in fraud detection within Foundation X, their implementation is still weak. This underscores the need for regular fraud risk assessments to help eliminate fraud more effectively
Empowering Odheng Artisans through Strengthening Entrepreneurship and Branding of Traditional Products in West Pademawu Ismi Fitri Aulia; Mohammad Faris; Subhan Subhan; Rika Syahadatina; Alfi Hasaniyah; Devi Lestari Pramita Putri; Jamilatul Badriyah
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 2 No. 1 (2025): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Odheng craftsmanship is a distinctive cultural heritage of Madura that continues to be preserved; however, it faces significant challenges in the modern era, particularly in terms of business management and marketing. In West Pademawu Village, Pamekasan Regency, most artisans still operate their businesses conventionally, lacking adequate knowledge of entrepreneurship and product branding strategies. This community service program aims to empower odheng artisans by strengthening their entrepreneurial capacity and developing product branding. The implementation method consists of three stages: preparation, implementation, and evaluation. Activities were carried out participatively through counseling, training, and direct mentoring approaches. The results show an increase in participants' motivation and understanding related to business management and basic financial recordkeeping. Furthermore, the artisans have begun to utilize digital platforms such as Instagram, Facebook, and marketplaces (Shopee, TikTok Shop) for product promotion and sales. Evaluation was conducted through online monitoring and indicated that the targets for participation, skills improvement, and sustainability were significantly achieved. This program demonstrates that training- and mentoring-based interventions can enhance the competitiveness of local products and promote community economic independence. Through the integration of local and digital approaches, odheng product branding has been successfully improved, transforming it not only into a cultural symbol but also into a valuable economic commodity
Co-Authors Alfi Hasaniyah Devi Lestari Pramita Putri Jamilatul Badriyah Leily Nur Indah Fitriana Mohammad Faris Ria Rachmawati Rika Syahadatina Subhan Subhan