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Renjani Mengabdi 2025: Kolaborasi DJP dengan Tax Center Universitas Islam Negeri Sunan Ampel Surabaya Nur’aini, Nanda Dwi; Maisaroh, Natul; Salsabilla, Sabrina Intan; Husniyah, Naiyanita Rahma; Fitriana, Nova; Isganadi, Regita Karerin; Susanto, Febry Fabian
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 4 No 3 (2025): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v4i3.362

Abstract

Program Renjani Mengabdi 2025 merupakan bentuk kolaborasi antara Direktorat Jenderal Pajak (DJP) dengan Tax Center UIN Sunan Ampel Surabaya dalam rangka meningkatkan literasi dan kepatuhan perpajakan di kalangan masyarakat, khususnya Wajib Pajak Orang Pribadi. Program ini dilaksanakan melalui perekrutan dan pelatihan mahasiswa sebagai Relawan Pajak yang kemudian memberikan edukasi dan asistensi pelaporan SPT Tahunan menggunakan metode E-Filing. Pengabdian ini menggunakan pendekatan kualitatif deskriptif dengan metode Participatory Action Research (PAR) dan mencakup tiga tahap pelaksanaan, yaitu seleksi, pengukuhan dan pembekalan, serta pelaksanaan asistensi. Hasil kegiatan menunjukkan bahwa program ini mampu meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam pelaporan SPT, meskipun masih terdapat kendala seperti rendahnya literasi digital, lupa EFIN, dan gangguan sistem DJP Online. Kolaborasi ini memberikan kontribusi nyata dalam mendekatkan administrasi perpajakan dengan masyarakat serta memperkuat peran perguruan tinggi dalam edukasi pajak.
The Use of Digital Forensic Accounting Techniques in Occupational Fraud Detection and Prevention: A Literatur Review Aini, Norine Arifah; Fitriana, Nova; Yuliani, Rizka Rahma; Rahayu, Hastanti Agustin
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3062

Abstract

Digital forensic accounting is a rapidly growing field in modern accounting, combining traditional investigative methods with cutting-edge digital technology to uncover and prevent financial fraud. One type of fraud that is a major concern in the corporate and organizational world is occupational fraud. Occupational fraud is fraudulent acts committed by employees, managers, or related insiders intended to gain personal gain at the expense of the organization. This study aims to examine the role and effectiveness of using digital forensic accounting techniques in detecting and preventing occupational fraud through a literature review of ten research articles published between 2023 and 2025. The results of the study show that developments in digital technology such as Artificial Intelligence (AI), Machine Learning (ML), Big Data Analytics, Blockchain, Digital Forensic Tools, Intelligent Automation and Deep Learning Tools have had a significant impact on improving the accuracy, speed, and efficiency of the fraud detection and investigation process. The application of these technologies enables forensic auditors to identify suspicious transaction patterns in real time, strengthen internal control systems, and improve the transparency of organizational financial data. However, the study also found challenges in the form of limited human resources with technological expertise, lack of data integration between organizational units, and data security and ethics issues. Overall, digital forensic accounting has proven to be a strategic instrument in supporting the prevention and detection of occupational fraud in the era of digital transformation.