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All Journal ARRUS Jurnal Pengabdian Kepada Masyarakat Journal of Economic Resilience and Sustainable Development
Zarkasi, Aisyah
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Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Sosialisasi Standar Pengungkapan Keberlanjutan (SPK) di Kantor Akuntan Publik Ardaniah Abbas Alia Rezki Amalia; Abbas, Nur Abshari; Zarkasi, Aisyah; Parinding, Irene Ipal; Mubaraq, Muhammad Raihan
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4457

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Sosialisasi Standar Pengungkapan Keberlanjutan (SPK), bertujuan untuk memberikan pemahaman dasar mengenai urgensi pengungkapan aspek-aspek keberlanjutan dalam laporan keuangan. Pengungkapan berkelanjutan yang diatur dalam Standar Pengungkapan Berkelanjutan (SPK) dicanangkan akan efektif pada 1 Januari 2027 mendatang, menjadikan pengungkapan aspek-aspek non keuangan bersifat mandatory. Oleh karena itu kegiatan ini dilaksanakan untuk menjembatani aliran informasi kepada pihak profesional. Kegiatan dilaksanakan dengan sosialisasi dan diskusi interaktif di Kantor Akuntan Publik (KAP) Ardaniah Abbas. Hasil kegiatan merupakan penguatan pengetahuan konseptual dan praktis terkait PSPK 1 tentang Persyaratan Umum Pengungkapan Keberlanjutan dan PSPK 2 tentang Pengungkapan Terkait Iklim. Kegiatan ini juga memberikan rekomendasi berupa penyusunan panduan dan matriks pengukuran pengungkapan sesuai dengan karakteristik klien KAP Ardaniah Abbas untuk mengembangkan prosedur audit yang lebih komprehensif khusus untuk menilai pengungkapan keberlanjutan perusahaan.
Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting Aiman, Rahmat; Zarkasi, Aisyah
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.3320

Abstract

Background: Fraud in the public sector is often examined through weaknesses in internal controls and opportunities for misconduct. However, such approaches tend to overlook the structural and institutional dimensions of public bureaucracy. This study aims to reconceptualize pressure within the Fraud Triangle by integrating it with General Strain Theory, providing a deeper understanding of fraud dynamics in government organizations. Methods: A qualitative-descriptive approach using a literature review was employed to conceptually analyze pressure as a driver of public sector fraud. Secondary data from scholarly journals, books, and institutional reports were synthesized through thematic-conceptual analysis to develop a theoretical framework linking various forms of pressure to public sector accounting systems. Findings: The study identifies multiple forms of pressure in the public sector—including occupational lifestyle, institutional, structural-career, socio-cultural, and hierarchical pressures—that operate simultaneously, generating systemic strain that constrains individuals’ ability to achieve valued goals through legitimate means. Conclusion: Consequently, fraud may serve as a maladaptive coping mechanism in response to the imbalance between organizational demands and structural capacity. Effective fraud prevention thus requires a shift from detection-focused approaches to proactive strategies that mitigate structural and bureaucratic pressures as primary sources of strain. Novelty/Originality of this article: This study contributes to the public sector accounting literature by framing pressure as a governance instrument that can be managed through accounting system design. Its originality lies in emphasizing structural and institutional pressures as key determinants of fraud and highlighting the proactive role of accounting systems in mitigating systemic strain.
Co-Authors Abbas, Nur Abshari Aiman, Rahmat Alia Rezki Amalia Mubaraq, Muhammad Raihan Parinding, Irene Ipal