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All Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Manurung, Siska
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Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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SOSIALISASI PAJAK BUMI DAN BANGUNAN KEPADA KARANG TARUNA DI DESA KARANGLO, SEDAYU, BANTUL Manurung, Siska; Rochmad Bayu Utomo
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 1 (2025): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i1.1898

Abstract

The Land and Building Tax (PBB) socialization activity was carried out to increase the understanding of Karang Taruna members in Karanglo Village, Sedayu, Bantul about the importance of this tax for regional development. With methods that include observation, material preparation, interactive socialization, and evaluation, this activity lasts for one month. The observation results showed that the participants' initial understanding of the PBB was still low. After the implementation of socialization, there was a significant increase in participants' understanding, with the average evaluation score increasing from 45% to 85%. The systematic preparation of materials and a participatory approach to socialization contributed to this success. This activity not only raises awareness about tax obligations but also encourages the active participation of the younger generation in village development. Thus, this program has succeeded in achieving its goal of being an effective tax education effort. The results and discussions regarding the socialization of Land and Building Tax to members of the Youth Organization in Karanglo Village showed a significant increase in participants' understanding of Land and Building Tax.
PEMBELAJARAN ONLINE MARKETPLACE SEBAGAI BEKAL KEWIRAUSAHAAN BAGI SISWA SMK INFORMATIKA AMANAH BANGSA, CIKARANG Sonny, Sonny; Manurung, Siska; Genoveva, Genoveva; Syahrivar, Jhanghiz; Dewi Fortuna, Dewi Fortuna
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.10826

Abstract

Kegiatan pengabdian masyarakat ini diselenggarakan oleh akademisi dan mahasiswa Universitas Presiden, bertujuan untuk memberikan bekal yang positif kepada siswa SMK Amanah Bangsa, Cikarang dalam memaksimalkan peluang di internet. Pembelajaran ini bertujuan untuk memaksimalkan sosial media dan online marketplace untuk mendapatkan penghasilan. Para siswa belajar dari dasar, bagaimana membangun brand awareness, meningkatkan interaksi dengan pengikut, serta menggunakan strategi pemasaran digital untuk meningkatkan penjualan. Pelatihan ini juga akan membantu mereka dalam mengidentifikasi produk atau jasa yang memiliki potensi pasar tinggi, serta bagaimana menawarkan produk atau jasa tersebut secara efektif. Dengan meningkatkan keterampilan dan pengetahuan dalam mengelola sosial media, para siswa diharapkan dapat menjadi agen perubahan dalam meningkatkan perekonomian di tingkat mikro.
PENGARUH WHISTLEBLOWING SYSTEM, KOMITE AUDIT, DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD PADA DUNIA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Manurung, Siska; Dewi Astuti, Tutut
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4239

Abstract

This study aims to explore the impact of whistleblowing systems, audit committees, and internal audits in preventing fraud in banking institutions listed on the IDX from 2022 to 2024. The method applied is quantitative by utilizing secondary data from the annual reports of 24 banks and hypothesis testing using multiple linear regression analysis. The whistleblowing system is measured by comparing the number of violation reports with the total items according to the KNKG, while the audit committee is measured based on the percentage of members who have a background in accounting or finance, and internal audit is assessed based on the qualifications of the head of the internal audit division. The results of the t-test showed that the whistleblowing system, audit committee, and internal audit each had a significant positive influence on fraud prevention efforts, which means that strengthening each mechanism could increase the effectiveness of controlling fraud. The F test also indicates that the three variables simultaneously have a significant effect on fraud prevention, indicating that the integration of the three creates a multi-layered supervisory system that improves integrity and stability in the banking sector. These findings reinforce the relevance of Agency Theory and Fraud Triangle Theory, where strict supervision and an efficient whistleblowing system can reduce opportunities and opportunistic behavior of fraudsters.
Co-Authors Dewi Astuti, Tutut Dewi Fortuna, Dewi Fortuna Genoveva, Genoveva Rochmad Bayu Utomo Sonny, Sonny Syahrivar, Jhanghiz