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All Journal Empowerment : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Perjuangan (JUMPER) Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bangsa
Rismayani, Gista
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Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) Rismayani, Gista; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2015

Abstract

The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.
Pendampingan Perhitungan Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Langsung Pada UMKM Payung Geulis Karya Utama Rosliawati, Yesi; Ramdani, Rahmi Bilqis; Destin, Ranti; Agustina, Yolanda; Basit, Abdul; Rismayani, Gista
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 10 (2024): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i10.1841

Abstract

Pendampingan ini dilakukan untuk membantu UMKM Payung geulis karya utama dalam pengambilan keputusan membeli atau membuat kerangka payung geulis sendiri  pada UMKM Payung Geulis Karya Utama. UMKM ini telah beroperasi sejak tahun 1971. Meskipun memiliki nilai estetika dan nilai Budaya yang tinggi, UMKM ini memiliki sejumlah tantangan operasional, terutama dalam hal ketergantungan pada pemasok bahan baku, khususnya rangka payung. penelitian ini menggunakan metode penelitian deskriptif untuk menganalisis biaya diferensial dalam pengambilan keputusan membeli atau memproduksi sendiri rangka payung geulis. Hasil analisis menunjukan penghematan biaya jika UMKM memproduksi sendiri rangka payung geulis. Namun, keterbatasan waktu dan sumber daya menyebabkan pemilik lebih memilih untuk membeli rangka payung geulis pada pengrajin lain. Penelitian ini memberikan implikasi strategi bagi UMKM dalam mengelola rantai pasok secara efisien, meningkatkan daya saing, dan mendukung keberlanjutan bisnis mereka.
Sosialisasi Akad Bagi Hasil dan Akad Jual Beli sebagai Upaya Meningkatkan Perekonomian Perempuan Secara Islami Rismayani, Gista; Pratiwi, Laras; Somantri, Yeni Fitriani
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5033

Abstract

Lack of knowledge about riba, the laws that underlie riba, the reasons for the prohibition of riba, the things that cause usury and the effects of usury on the people, they need for an understanding of usury in Islam so as not to fall further into sin. In this community service, socialization regarding sharia is needed to manage resources and the application of business in accordance with sharia principles through profit sharing contracts and buying and selling contracts for PKK women in Kedungwuluh village, Padaherang sub-district, Pangandaran district so that the resources they have can be used. utilized properly, and provide benefits and benefits for the people in the corridor of Islam. Evaluation in the implementation of this community service activity is to provide questionnaires to the participants regarding the seminar training that has been carried out and regarding the suitability of the seminar material that has been delivered. The results show that the majority of housewives have experienced an increase in the pretest score from post by 81% while 19% have not and tend to experience a decrease in value.Kurangnya pengetahuan tentang riba, hukum-hukum yang mendasari riba, sebab-sebab pengharamanya riba, hal-hal yang menyebabkan riba serta dampak yang diakibatkan oleh riba terhadap umat, perlu adanya pemahaman tentang riba dalam islam agar tidak semakin terjerumus kedalam dosa. Dalam pengabdian masyarakat ini diperlukan sosialisai mengenai syariat untuk mengelola sumber daya dan penerapan bisnisnya yang sesuai dengan prinsip-prinsip syariah melalui akad bagi hasil dan akad jual beli pada ibu-ibu PKK di desa kedungwuluh, kecamatan padaherang, kabupaten pangandaran agar sumber daya yang dimiliki dapat termanfaatkan dengan baik, dan memberikan keuntungan serta kemaslahatan bagi umat dalam koridor Islam. Evaluasi dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah memberikan kuisioner kepada para peserta mengenai pelatihan seminar yang telah dilaksanakan dan mengenai kesesuaian materi seminar yang telah disampaikan. Hasil menunjukkan mayoritas Ibu-ibu rumah tangga telah mengalami peningkatan nilai pretest dari post sebesar 81% sedangkan 19% belum dan canderung mengalami penurunan nilai. 
LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) Rismayani, Gista; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2015

Abstract

The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.
Co-Authors Abdul Basit Agustina, Yolanda Destin, Ranti Eliada Herwiyanti Praptapa, Agung Pratiwi, Laras PUJI LESTARI Ramdani, Rahmi Bilqis Rosliawati, Yesi Wawan Sukmana Yeni Fitriani Somantri