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All Journal Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat
Rubiyanty, Inggrid Marisca
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency Rubiyanty, Inggrid Marisca; Mubaroq, Afiq Chamim; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2400

Abstract

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.
The Effect of Independence and Red Flags on Fraud Detection Skills Through Professional Scepticism Rubiyanty, Inggrid Marisca; Restianto, Yanuar Eko; Rokhayati, Hijroh
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9126

Abstract

In recent years, corruption cases have continued to increase and involve high-ranking officials and lower officials both within the central government and local governments. Failure to detect fraud or fraud detection skills is one of the causes of the high rate of corruption. The purpose of this study was to determine and analyze the relationship between independence and red flags on the ability to detect fraud with professional skepticism as an intervening variable. This study uses a quantitative approach with 59 respondents from the Regency and City Government Internal Supervisory Apparatus (APIP) obtained through snowball sampling. Structural equation modeling (SEM) is used as a data analysis technique. The results showed that, independence affects fraud detection skills but has no effect on professional skepticism, red flags have no effect on fraud detection skills but affect professional skepticism and skepticism affects fraud detection skills. This study also examines the indirect relationship of variables with the results showing that independence has no effect on fraud detection skills mediated by professional skepticism and red flags have no effect on fraud detection skills mediated by professional skepticism.
MENINGKATKAN KOMPETENSI USAHA KECIL MIKRO DI DESA LEDUG: PELATIHAN LITERASI DIGITAL MELALUI E-COMMERCE Herwiyanti, Eliada; Rubiyanty, Inggrid Marisca; Oktaviana, Amelita; Azzahrah, Fatimah; Uyun, Linatul; Rasyad, Muhammad Iffadel
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Pesatnya kemajuan teknologi pada era revolusi industri 4.0 dan society 5.0 ini menyebabkan persaingan dalam dunia perdagangan semakin ketat. Selain itu, tren strategi bisnis pun berubah yang semula menggunakan cara konvensional, kemudian beralih menjadi digital. Pelaku UMKM dan masyarakat umum diharapkan memiliki digital skills yaitu dalam memahami perangkat keras dan lunak dari Teknologi, Informasi, dan Komunikasi, serta sistem operasi digital. Pemanfaatan digitalisasi ini merupakan solusi yang tepat guna untuk berbisnis. Saat ini seringkali kita mendengar tentang bisnis online, bisnis online dapat memberikan peluang secara positif untuk mengembangkan bisnis. UMKM dituntut untuk selalu berinovasi dan memulai penjualannya secara online melalui aplikasi – aplikasi di e-commerce. Kegiatan pendampingan bisnis juga diberikan kepada pelaku UMKM untuk meningkatkan kapasitas dan kemampuan bisnisnya untuk meningkatkan jumlah penjualan UMKM. Pelatihan ini bertujuan meningkatkan pemahaman literasi digital untuk memaksimalkan penjualan pada UMKM Desa Ledug melalui platform e-commerce seperti Shopee dan GoFood. Hasil pelatihan menunjukkan peningkatan pemahaman dan motivasi peserta terkait e-commerce. Peserta yang sudah menggunakan platform tersebut mengalami peningkatan pendapatan. Meskipun peserta yang belum terbiasa menunjukkan minat tinggi, beberapa kendala seperti kesulitan penggunaan dan kurangnya informasi perlu diatasi. Kesimpulannya, pelatihan literasi digital mampu memberikan dampak positif, tetapi perlu memperhatikan faktor-faktor kemudahan penggunaan dan ketersediaan.
Co-Authors Ascaryan Rafinda Eliada Herwiyanti Fatimah Azzahrah Hijroh Rokhayati, Hijroh Mubaroq, Afiq Chamim Oktaviana, Amelita Rasyad, Muhammad Iffadel Uyun, Linatul Yanuar E. Restianto