Tujuan dari artikel ini adalah untuk melihat peran audit internal dalam mencegah terjadinya fraud di perguruan tinggi berdasar metode Literature Review. Penerapan sistem internal control yang baik di perguruan tinggi dapat meningkatkan kontrol terhadap kemungkinan terjadinya fraud, karena itu maka tim internal audit harus memiliki komoetensi dalam menjalankan tugas dan fungsinya dalam pengawasan. SPAI- Standar no 120.2 2004 menyebutkan bahwa internal auditor harus memiliki pengetahuan untuk mengenali, meneliti, serta menguji adanya fraud. Ketika internal audit memiliki fungsi kontrol yang baik dan juga memiliki peran penting dalam manajemen perguruan tinggi, maka kemungkinan terjadinya fraud dapat dicegah.
Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to make financial report has been a problem for UMKM inhibit them to gain loan or investment from financial institutions. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and making simple financial report. This community service is consist of four steps which started by pre survey then followed by UMKM survey, pre training and training activities. After participating in the training, the entrepreneurs have shown understanding about the importance of financial report, and have gained ability to prepare a standard financial report for their business. This community service is expected to be held continuously for the UMKM in Kangkung village
Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement
Tax avoidance is part of the tax management practices, carried out by companies in the context of tax savings. The practice of tax avoidance is not done without risk. This study aims to examine the impact of tax avoidance practices on the corporat risk, firm value, and cost of debt. The analysis use literature review method by reviewing the results of previous research in 2019-2022. The synthesis of previous research results shows that tax avoidance increases company risk. Meanwhile, tax avoidance tend to be neutral to the cost of debt.
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