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Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura Tarjo Tarjo; Yustin Nur Faizah; Moh. Toyyib; Eklamsia Sakti; Heindrika Eka Pramudita
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p04

Abstract

This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. Keywords: documents, planning, budgeting, village
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal Yustin Nur Faizah; Moh Toyyib; Tarjo; Sri Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.57 KB) | DOI: 10.33795/jraam.v5i3.003

Abstract

The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants. Theoretically, this research produces the concept of the dimensions of tax fraud that will contribute to the development of the science of forensic accounting to understand the behavior of fraudsters towards tax avoidance by the Youtubers. Abstrak Penelitian ini bertujuan untuk mengungkap potensi penipuan pajak penghasilan yang dilakukan oleh Youtuber lokal. Studi ini menggunakan metode fenomologi. Data diperoleh dengan melakukan wawancara dengan Youtuber sebagai informan penelitian. Hasil penelian menjelaskan konsep dimensi tax fraud yang akan berkontribusi pada pengembangan ilmu di bidang akuntansi forensik untuk memahami perilaku pelaku fraud terhadap penghindaran pajak oleh Youtuber.
AKTUALISASI PROGRAM KAMPUS MENGAJAR SEBAGAI WADAH KONTRIBUSI MAHASISWA TERHADAP PENDIDIKAN DASAR DI SD NEGERI KEDUNGMEGARIH Arneta Mei Vella; Novi Darmayanti; Yustin Nur Faizah
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 4 No 2 (2023): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v4i2.4774

Abstract

Students as agents of change in improving human resources by contributing and innovating together to help society. The Merdeka Learning Merdeka Campus (MBKM) program is a program born from the concept of learning freedom that provides a platform for students to grow and contribute, especially in the areas of literacy and numeracy. The Covid-19 pandemic has caused learning loss that has had a major impact on basic education in Indonesia, including students at Kedungmegarih Primary School.The purpose of writing this scientific article is to study the actualization of the campus program as a space for students. contributions to basic education at Kedungmegarih Public Elementary School. This research uses a qualitative approach with descriptive methods. In data collection techniques, authors use documentation techniques in the form of related literature, like books and articles. The results of this study indicate that the Teaching Campus program provides a forum for student contributions as a concrete manifestation of the importance of agents of change so that Teaching Campus activities can have a positive impact on all. the elements involved, especially those around the Kedungmegarih school.