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All Journal Jurnal Riset Akuntansi Kontemporer Indonesian Community Journal
Erfan Erfiansyah
Universitas Muhammadiyah Bandung, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Penguatan Aspek Legalitas dalam Pembentukan Koperasi Syariah di Desa Rancatungku Sugiartiningsih Sugiartiningsih; Iman Harjono; Erfan Erfiansyah; Toto Sugihyanto; Siti Kodariah; Hanifah Nurhalimah; Yasar Muhammad Farhan
I-Com: Indonesian Community Journal Vol 5 No 1 (2025): I-Com: Indonesian Community Journal (Maret 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i1.6757

Abstract

Cooperatives, as dynamic organizations that meet the needs of members, must be legally incorporated in order to be eligible to do business and be able to increase Indonesia's economic competitiveness. Rancatungku is a developing village that has high potential in establishing sharia cooperatives, including BMT Al-Jamaah in Kampung Mengger RW 01. The purpose of PkM is to socialize the formation of cooperatives in terms of form and type according to the Job Creation Law. The PkM implementation method is a lecture based on the questions asked, followed by a question and answer session with PkM participants who are representatives of the management and members of BMT Al-Jamaah. The results of the activity showed that partners were able to respond to the knowledge provided by the speakers regarding the definition, reasons for cooperatives, types, forms, and expectations of cooperatives, as evidenced by the increase in understanding scores. In the discussion, participants were also able to describe their experiences during cooperatives, including deviant member behavior, such as the motivation to join cooperatives only to borrow. The speakers responded through a religious approach and emphasized the importance of following government regulations, especially in terms of the legality of cooperatives. Keywords: cooperatives, legality, sharia, regulation, government
DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION Erfan Erfiansyah; Agus Bagianto; Hamiz Al-Qowiyy; Laila Husna
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.39098

Abstract

Despite increasing digitalization in the accounting profession, limited empirical evidence explains how digital competence is transformed into effective fraud detection capability, particularly among early-career accountants. This study aims at examining the effects of digital competence and data science literacy on fraud detection skills, with diagnostic skills as a mediating mechanism among Generation Z accountants in Indonesia. Using a quantitative survey of 150 respondents and partial least squares structural equation modeling (PLS-SEM), the findings show that digital competence does not directly enhance fraud detection skills but operates through data science literacy and diagnostic skills. Diagnostic skills emerge as the key cognitive mechanism converting technological capability into fraud detection effectiveness. These results imply that accounting education and professional training should prioritize diagnostic reasoning alongside digital and analytical skills.
Co-Authors Agus Bagianto Hamiz Al-Qowiyy Hanifah Nurhalimah Iman Harjono Laila Husna Siti Kodariah Sugiartiningsih Sugiartiningsih Toto Sugihyanto Yasar Muhammad Farhan