Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akademik Pengabdian Masyarakat
Safitri, Nurul Emil
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Moderating Effect of Religiosity on the Relationship between Fraud Diamond and Accounting Fraud: Study on the Banking Sector of Indonesia Safitri, Nurul Emil; Nurkholis, Nurkholis; Baridwan, Zaki
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33772

Abstract

Objective This study examines and analyzes the effect of fraud diamond on accounting fraud, with religiosity as the moderator, among management staff in the banking sector of Indonesia.Design/methodology This study uses the primary data taken from a survey conducted on the employees and officials of 82 Regional Development Bank offices in Southeast Sulawesi, Indonesia. This study uses purposive sampling technique and 279 people were selected as respondents. This study applies quantitative method and uses 2 analysis techniques, multiple regression analysis and moderated regression analysis.Results This study finds that the higher the pressure, opportunity, rationalization, and the capability at the workplace are, the higher the likelihood of accounting fraud to occur. Further, the result of moderation regression analysis indicates that religiosity weakens the effects of pressure and rationalization on accounting fraud, but it does not moderate the influence of opportunity and capability on accounting fraud.Research limitations/implications Company leaders and staff to better understand personal and situational (organizational) factorssuch as pressure, opportunity, rationalization, and capabilitiesthat can affect individuals to avoid accounting fraud behavior.Novelty/Originality This paper presents the cases of accounting fraud caused by internal company parties and accounting fraud problems involving directors, managers, and employees. In this case, the aspects of pressure, opportunity, rationalization, and capability can be considered predictors of what affect individuals to commit accounting fraud. This is to reduce accounting fraudulence in the company. This claim is supported by those who are highly religious and are able to suppress fraudulent behaviors.
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo HASANUDDIN, ANDI NURUL TENRIWALI; AKIB, AMBARWATI; BURHANUDDIN, NURKHOLIFAH; SAFITRI, NURUL EMIL; NASRUDDIN, NADYA ANNISA
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
Co-Authors Akib, Ambarwati BURHANUDDIN, NURKHOLIFAH HASANUDDIN, ANDI NURUL TENRIWALI Nasruddin, Nadya Annisa Nurkholis Nurkholis Zaki Baridwan