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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis PENGABDI: Jurnal Hasil Pengabdian Masyarakat
Aritonang, Astri Yunita
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengenalan Karir dan Studi Lanjut Akuntansi bagi Siswa SMAN 2 Kota Tangerang Ika Sari, Hotma Glorya; Aritonang, Astri Yunita; Adelia, Yohana
PENGABDI PENGABDI: VOL. 5, NO.2 (2024)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pengabdi.v5i2.66194

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan siswa/i SMAN 2 Kota Tangerang pada karir dan studi lanjut di bidang akuntansi, mengingat pentingnya akuntansi sebagai bahasa bisnis dalam pengambilan keputusan keuangan. Metode yang digunakan dalam program ini meliputi identifikasi kebutuhan melalui survei dan wawancara, penyusunan materi presentasi, kegiatan sosialisasi, diskusi interaktif, serta evaluasi melalui pretest dan posttest. Hasil dari pretest menunjukkan bahwa 75% peserta memahami akuntansi sebagai "bahasa bisnis," meskipun masih terdapat beberapa area yang perlu ditingkatkan, seperti pemahaman tentang keputusan karir di bidang akuntansi. Diskusi interaktif yang dilakukan setelah pemaparan materi memberikan kesempatan bagi siswa/i untuk bertanya dan berbagi pandangan, sehingga meningkatkan keterlibatan dan pemahaman mereka. Secara keseluruhan, kegiatan ini berhasil menciptakan pengalaman belajar yang menyenangkan dan mendorong siswa/i untuk melanjutkan pendidikan di bidang akuntansi. Diharapkan, pengabdian kepada masyarakat ini dapat berkontribusi pada pengembangan minat siswa/i di bidang akuntansi dan keuangan.
EXPLORING AUDIT COMPLEXITIES: KEY FACTORS SHAPING FRAUD DETECTION SKILLS Sari, Hotma Glorya Ika; Wicaksono, Dading Damas Ario; Aritonang, Astri Yunita
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2538

Abstract

This study investigates the interplay between auditor workload, auditor experience, professional skepticism, and fraud detection in Indonesian public accounting. Given the increasing complexity of audits and the prevalence of fraud, the research aims to explore how these factors impact auditors' ability to identify fraudulent activities. Based on survey data from 250 auditors, the findings reveal that high workloads negatively impact fraud detection capabilities, whereas experience and professional skepticism positively contribute to detection effectiveness. Additionally, professional skepticism moderates the negative impact of workload on fraud detection but may weaken the positive effect of experience. These findings underscore the importance of effective workload management and the development of professional skepticism to enhance fraud detection. Recommendations include equitable workload distribution, on going training to foster skepticism and analytical skills, and technology integration in auditing. These findings provide valuable insights for practitioners, fostering a proactive approach to fraud prevention and contributing to greater accountability and transparency in financial practices.
EXPLORING AUDIT COMPLEXITIES: KEY FACTORS SHAPING FRAUD DETECTION SKILLS Sari, Hotma Glorya Ika; Wicaksono, Dading Damas Ario; Aritonang, Astri Yunita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2538

Abstract

This study investigates the interplay between auditor workload, auditor experience, professional skepticism, and fraud detection in Indonesian public accounting. Given the increasing complexity of audits and the prevalence of fraud, the research aims to explore how these factors impact auditors' ability to identify fraudulent activities. Based on survey data from 250 auditors, the findings reveal that high workloads negatively impact fraud detection capabilities, whereas experience and professional skepticism positively contribute to detection effectiveness. Additionally, professional skepticism moderates the negative impact of workload on fraud detection but may weaken the positive effect of experience. These findings underscore the importance of effective workload management and the development of professional skepticism to enhance fraud detection. Recommendations include equitable workload distribution, on going training to foster skepticism and analytical skills, and technology integration in auditing. These findings provide valuable insights for practitioners, fostering a proactive approach to fraud prevention and contributing to greater accountability and transparency in financial practices.
Co-Authors Adelia, Yohana Ika Sari, Hotma Glorya Wicaksono, Dading Damas Ario