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All Journal Abdi Cendekia: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Andi Auliya Ramadhany
Universitas Ibnu Sina Batam
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Digitalisasi Administrasi Transaksi Keuangan dan Rekapitulasi Realisasi Anggaran Biro SDM BP Batam Federika Amanda; Andi Auliya Ramadhany
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.962

Abstract

Administrasi transaksi keuangan merupakan salah satu kegiatan penting dalam mendukung pengelolaan keuangan yang tertib, akuntabel, dan transparan di lingkungan instansi pemerintah. Biro Sumber Daya Manusia pada Badan Pengusahaan Kawasan Perdagangan Bebas dan Pelabuhan Bebas Batam (BP Batam) melaksanakan berbagai kegiatan administrasi keuangan yang berkaitan dengan pengelolaan data pegawai dan realisasi anggaran. Penelitian ini bertujuan untuk menganalisis prosedur administrasi transaksi keuangan serta proses rekapitulasi realisasi anggaran yang diterapkan di Biro Sumber Daya Manusia tersebut. Metode yang digunakan adalah pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara terstruktur, dan studi dokumentasi. Analisis mencakup dua skema pengelolaan data yang berbeda: sistem integrasi berbasis cloud menggunakan Google Spreadsheet untuk komponen kesejahteraan pegawai, dan sistem pemindaian sistematis berbasis lokal untuk belanja operasional, termasuk dokumen perintah pembayaran dan perjalanan dinas. Hasil penelitian menunjukkan bahwa integrasi spreadsheet berbasis cloud dengan rumus otomatis berhasil menghilangkan kesalahan sinkronisasi data dan memungkinkan pemantauan anggaran secara real-time. Pada saat yang sama, digitalisasi dokumen operasional secara sistematis berhasil mengamankan catatan fisik belanja ke dalam arsip digital guna membentuk jejak audit yang kuat. Disimpulkan bahwa kombinasi antara transformasi digital berbasis cloud dan penguatan rekapitulasi lokal secara signifikan mempercepat penyajian data realisasi anggaran bulanan serta mengoptimalkan pengawasan internal.  
Pengaruh Tekanan Dan Peluang Terhadap Deteksi Fraud Pada Bank BUMN Kota Batam Desi Setia Nengsih; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6398

Abstract

This study aims to examine the effect of pressure (X1) and opportunity (X2) on fraud detection ability (Y) in State-Owned Banks in Batam City. This research used a quantitative method by collecting primary data through questionnaires distributed to 189 respondents working as tellers and customer service staff at State-Owned Banks (Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara). Data analysis was conducted using multiple linear regression with SPSS version 25. The results showed that partially, pressure (X1) had a significant negative effect on fraud detection ability (Y) with a significance value of 0.000, and opportunity (X2) also had a significant negative effect with a significance value of 0.000. Simultaneously, pressure and opportunity had a significant effect on fraud detection ability with a significance value of 0.000. Classical assumption tests indicated no autocorrelation, multicollinearity, or heteroscedasticity, and the data were normally distributed. This study suggests that State-Owned Banks should manage work pressure effectively and minimize fraud opportunities to improve fraud detection ability.
Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam) Nadila; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6400

Abstract

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.
Co-Authors Desi Setia Nengsih Federika Amanda Khadijah Maya Richmayati Nadila Nur Isra Laili