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All Journal Journal of Social Sciences and Technology for Community Service TECHNOBIZ : International Journal of Business
Agus Zahron
Universitas Lampung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Library & Information Science

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INTERAKSI PENGETAHUAN, INTEGRITAS DAN KEMAMPUAN DETEKSI AUDITOR TERHADAP PENGUNGKAPAN POTENSI RISIKO FRAUD: STUDI KASUS DANA DESA Niken Kusumawardani; Agus Zahron; Dewi Sukmasari; Kamadie Sumanda Syafis
TECHNOBIZ : International Journal of Business Vol. 8 No. 2 (2025): Oktober 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i2.924

Abstract

Studi ini dilakukan guna menganalisis strategi deteksi kecurangan dalam pengelolaan dana desa dengan meninjau interaksi antara pengetahuan (X1), integritas (X2) dan kemampuan deteksi auditor (X3) dalam pengungkapan potensi risiko fraud pengelolaan dana desa (Y). Studi dilakukan terhadap 40 auditor investigatif di inspektorat dengan menggunakan kuesioner terstruktur. Data dianalisis melalui uji validitas, reliabilitas, dan regresi linier berganda. Hasil penelitian mengindikasikan bahwa ketiga variabel memiliki pengaruh yang positif terhadap pengungkapan potensi risiko fraud. Integritas auditor menjadi faktor paling dominan (β=0,425), diikuti pengetahuan (β=0,394) dan kemampuan deteksi (β=0,312). Temuan mengkonfirmasi bahwa aspek moral dan kompetensi teknis auditor berperan krusial dalam mendeteksi dan mengungkap potensi fraud dana desa. Integritas yang tinggi memungkinkan auditor tetap objektif meskipun menghadapi tekanan, sementara pengetahuan yang memadai memampukan identifikasi indikasi fraud berdasarkan regulasi. Kemampuan deteksi menjadi pendukung dalam pengumpulan bukti yang memadai.
Digitalisasi Pemasaran Ikan Asin Pulau Pasaran Menggunakan Aplikasi Google Playstore Berbasis Android Niken Kusumawardani; Dewi Sukmasari; Agus Zahron
Journal Social Science And Technology For Community Service Vol. 6 No. 1 (2025): Volume 6, Nomor 1, March 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v6i1.57

Abstract

This community service activity aims to enhance the knowledge and skills of micro, small, and medium enterprise (MSME) actors in Pulau Pasaran Village, Sukaraja Subdistrict, Bandar Lampung City, in marketing their salted fish products through digitalization strategies utilizing Android-based applications. The methods employed in this activity included a combination of training, mentoring, and socialization. The training provided MSME actors with the skills to use Android-based applications for marketing salted fish products. Mentoring was conducted to assist MSME actors in implementing the knowledge gained during the training. Socialization aimed to inform the community about the benefits of using Android-based applications to purchase salted fish products. The results of this activity successfully improved the understanding of utilizing digital marketing applications among salted fish producers in Pulau Pasaran. Furthermore, practical assistance was provided to ensure effective application use. This activity led to a behavioral shift among salted fish producers in Pulau Pasaran, transitioning from conventional marketing methods to digitalization strategies.
Co-Authors Dewi Sukmasari Kamadie Sumanda Syafis Niken Kusumawardani