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All Journal Media Akuntansi Perpajakan Multidisiplin Pengabdian Kepada Masyarakat (M-PKM)
Kristianti, Indah
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Economics, Econometrics & Finance Education Engineering Health Professions Nursing Social Sciences

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OPTIMALISASI PENERAPAN SISTEM AUDIT SECARA MANDIRI DALAM RANGKA PENINGKATAN KEBERLANGSUNGAN DAN KEUNGGULAN BERSAING UMKM Khomilah, Shally; Sari, Irna Maya; Kristianti, Indah
Multidisiplin Pengabdian Kepada Masyarakat Vol. 4 No. 01 (2025): Multidisiplin Pengabdian Kepada Masyarakat, Maret-Juni 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menerapkan sistem audit secara mandiri (self-audit) guna mendukung keberlangsungan dan keunggulan bersaing usaha. Kegiatan dilakukan melalui tiga tahapan, yaitu ceramah, tutorial, dan diskusi interaktif. Sasaran utama adalah UMKM Pabrik Kerupuk Citra yang memperoleh pelatihan mengenai audit pada aspek kepatuhan, keuangan, operasional, dan risiko. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pentingnya audit internal sebagai alat kontrol dan pengambilan keputusan strategis. Pelaku UMKM mulai menerapkan pencatatan keuangan lebih sistematis, mengidentifikasi potensi risiko, serta melakukan evaluasi proses bisnis secara berkala. Audit mandiri terbukti mendorong efisiensi operasional dan ketahanan usaha. Temuan ini menegaskan pentingnya pendampingan edukatif dalam membangun kesadaran akan tata kelola usaha yang baik. Dengan demikian, audit mandiri menjadi langkah strategis dalam memperkuat kapasitas manajerial dan keberlanjutan UMKM di tengah dinamika ekonomi yang terus berkembang.
Fraud Diamond Dalam Pendeteksian Kecurangan Laporan Keuangan Pada Perusahaan BUMN Kristianti, Indah
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8384

Abstract

This study aims to examine the effect of the Fraud Diamond using four proxies, namely financial targets, ineffective monitoring, auditor turnover, and director turnover, on financial statement fraud in BUMN during the 2023–2024 period. The population consists of 126 BUMN, with 35 of them listed on the Indonesia Stock Exchange (IDX). A sample of 13 companies was selected using purposive sampling based on predetermined criteria. Secondary data in the form of financial statements and annual reports from the sampled companies over two years were analyzed, totaling 26 observations. Multiple regression analysis was performed using E-Views 12 software. The results show that financial targets have a significant negative effect on financial statement fraud, ineffective monitoring and auditor turnover have no significant effect, while director turnover has a significant positive effect.
Literatur Review : Dampak Implementasi Internal Control Over Financial Reporting, Whistleblowing System dan Internal Audit Terhadap Fraud Prevention Kristianti, Indah
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8858

Abstract

This study aims to examine and analyze the role of Internal Control Over Financial Reporting (ICoFR), Whistleblowing System, and Internal Audit in Fraud Prevention efforts in companies. The research approach used is a literature review, namely by examining various sources of scientific literature, research reports, and current regulations. The results of the study indicate that the effective implementation of internal control over financial reporting can improve the reliability of financial reporting and reduce the opportunity for fraud. Meanwhile, the whistleblowing system has been proven to play a significant role in detecting and preventing fraud by increasing transparency, accountability, and deterring potential perpetrators. On the other hand, independent and professional internal audit strengthens the internal control system and provides early warning of potential deviations.
Co-Authors Irna Maya Sari, Irna Maya Khomilah, Shally