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All Journal Owner : Riset dan Jurnal Akuntansi GANESHA: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Muji Burrohman
Program Studi Akuntansi Keuangan Perusahaan Politeknik Negeri Sambas, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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OPTIMALISASI PENCATATAN ZAKAT INFAQ DAN SHODAQOH PADA UPZ KECAMATAN SAJAD MENGGUNAKAN VISUAL BASIC DAN EXCEL Burrohman, Muji; Kurniawan, Egy; Alfindo, Nico Dian; Ardianto, Ardianto; Utami, Putri; Supriadi, Supriadi; Restu, Restu; Mujihari, Mujihari
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4791

Abstract

Indonesia adalah salah satu negara muslim terbesar di dunia dan pastinya erat kaitannya dengan istilah zakat, infak dan sedekah. Pengelolaan zakat di Indonesia telah mengalami evolusi yang dinamis hingga terbentuknya organisasi pengumpul zakat yaitu Baznas pada tingkat nasional sedangkan ada UPZ di tingkat kecamatan, pengumpulan dan penyimpanan data yang berkaitan dengan transaksi dan operasi keuangan adalah salah satu tugas utamanya maka dari itu pada zaman teknologi yang berkembang pesat saat ini harus dimanfaatkan agar setiap pekerjaan menjadi efisien dan efektif. Maka perancangan dan pembuatan sistem melalui microsoft excel dan visual basic menjadi salah satu cara yang tepat dalam mengatasi pencatatan yang manual. Perancangan sistem informasi akuntansi adalah proses mencatat mengumpulkan dan menginput data melalui teknologi yang ada atau secara digital. Metode yang digunakan yaitu dengan wawancara dan meninjau langsung ke lokasi. Hasil dari pengabdian ini adalah sebuah sistem pengoptimalisasi catatan transaksi keuangan yang ada pada lembaga tersebut. Pada tahap yang terakhir yaitu memberikan pelatihan dan pendampingan serta menyerahkan sistem ke lembaga tersebut.
ACADEMIC FRAUD AND ARTIFICIAL INTELLIGENCE : A FRAUD DIAMOND THEORY PERSPECTIVE WITH MACHIAVELLIANISM AS MODERATOR Burrohman, Muji; Aulia, Nur
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5833

Abstract

This study aims to examine the influence of the Fraud Diamond dimensions—pressure, opportunity, rationalization, and capability—on academic fraud behavior, with the misuse of AI-generated content acting as a mediating variable. The research was conducted on students enrolled in the Corporate Financial Accounting study program at Politeknik Negeri Sambas. The sampling technique used was purposive sampling, targeting students who have taken or are currently taking the Professional and Business Ethics course. A total of 243 student responses were collected. This study employed a quantitative approach and utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 as the analytical tool. The findings show that pressure, capability, and rationalization significantly influence the misuse of AI-generated content, whereas opportunity does not. Additionally, pressure, opportunity, and capability have a direct effect on academic fraud behavior, while rationalization does not show a significant impact. The study also reveals that the misuse of AI-generated content does not mediate the relationship between the Fraud Diamond dimensions and academic fraud behavior. These results suggest that despite the availability of AI as a tool for academic misconduct, internal psychological and individual factors are more decisive in driving such behavior.
Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025) Aulia, Nur; Burrohman, Muji; Rochmatullah, Mahameru Rosy
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2958

Abstract

The management of village funds in Indonesia continues to face significant challenges related to accountability and transparency, as highlighted by repeated findings from the Audit Board of Indonesia (BPK) and the Corruption Eradication Commission (KPK). This study aimed to explore how the integration of religious values within the agency theory framework can strengthen accountability mechanisms and mitigate agency conflicts in village fund management. The results of this systematic literature review (SLR) indicate that religious values such as honesty, trustworthiness (amanah), and spiritual responsibility play a critical role in reinforcing public trust in village governance. These values function as internalized moral standards that limit opportunistic behavior through self-regulation and reduce moral hazard. By embedding such values into the agency framework, village officials are not solely guided by formal control mechanisms, such as regulations, audits, and reporting systems, but also by moral accountability derived from religious and cultural norms. The proposed Moral Accountability Model conceptualizes this dual-control system, aligning formal institutional oversight with informal moral guidance. This model suggests that sustainable accountability is achieved not merely through external enforcement but also through internalized ethical awareness, which fosters holistic, ethical, and legitimate governance. The integration of religiosity into agency mechanisms provides a practical pathway to reduce agency costs and enhance governance quality, particularly in contexts where formal monitoring may be limited or ineffective. Furthermore, the evidence mapping across 22 national and international studies (2015–2025) demonstrates consistent support for the role of moral-religious values in improving transparency, trust, and responsible decision-making. These findings highlight the necessity of harmonizing formal regulatory frameworks with culturally embedded moral norms to achieve accountable and sustainable village fund management. The study contributes theoretically by extending agency theory into the moral-religious domain and practically by offering a model that can guide policymakers and local governments in enhancing governance outcomes.
Co-Authors Alfindo, Nico Dian Aulia, Aulia Caska - Hernawan Hernawan Kurniawan, Egy Mujihari, Mujihari Putri Utami, Putri Restu Restu Rochmatullah ., Rochmatullah Supriadi Supriadi Syarif M. Helmi