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All Journal Jurnal Pengabdian kepada Masyarakat Proceeding of The International Conference on Management, Entrepreneurship, and Business
Vanessa Berliana Santoso
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENINGKATAN KEBERLANJUTAN USAHA PADA UMKM PEMANCINGAN BLATER JIMBARAN, KABUPATEN SEMARANG MENGGUNAKAN FIVE CAPITAL Hayu Wikan Kinasih; Anna Sumaryati; Retno Indah Hernawati; Ririh Dian Pratiwi; Selyna Widyadari; Vanessa Berliana Santoso; Yohana Elliza Sitohang
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.10009

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi besar terhadap perekonomian Indonesia. Salah satu bentuk UMKM yang berkembang adalah usaha pemancingan di Dusun Blater, Jimbaran, Kabupaten Semarang. Namun, banyak usaha masih dikelola secara tradisional, tanpa pemisahan keuangan, minim teknologi, dan kurang memperhatikan keberlanjutan. Program pengabdian masyarakat ini memberikan pelatihan berbasis Five Capitals (modal alam, manusia, sosial, manufaktur, dan finansial) untuk meningkatkan keberlanjutan usaha. Hasil pelatihan menunjukkan peningkatan kesadaran peserta dalam pencatatan keuangan, diversifikasi pendapatan, serta penerapan praktik ramah lingkungan. Dengan pendekatan ini, UMKM pemancingan diharapkan dapat berkembang lebih profesional dan berkelanjutan, berkontribusi pada ekonomi daerah.
Fraud Hexagon and Intellectual Intelligence on Academic Fraud: The Moderating Role of Student Behavior Vanessa Berliana Santoso; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.265

Abstract

This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.
Co-Authors Anna Sumaryati Hayu Wikan Kinasih Retno Indah Hernawati Ririh Dian Pratiwi Selyna Widyadari Yohana Elliza Sitohang