This research aims to describe the monitoring function of operational activity in the Assistant Lecturer Corps of the Faculty of Economic and Business (FEB), Satya Wacana Christian University (UKSW). The operational activity of the Assistant Lecturer Corps of the Faculty of Economic and Business is divided into two general activities: plotting activity and financial activity. This research uses interviews with Assistant Coordinator, ex Assistant Coordinator, student, and Deputy Dean as interviewees. Furthermore, this research uses Assistant Coordinator Report and Standard Operational Procedure (SOP) as literature review. The result of this paper shows that supervision has already done in plotting and financial activities. Nevertheless, the implementation of supervision as an internal control is not optimum due to the availability of harmful fraud risk. The Assistant Lecturer Corps’ SOP policy is irrelevant and not implemented properly. Furthermore, there is no integrated information system for monitoring the activity.
BUMDes diharapkan mampu menjadi salah satu sumber pengembangan perekonomian masyarakat desa. Harapan tersebut harus mampu dijawab BUMDes melalui penyusunan pembukuan yang akuntabel dan terorganisir. Pengabdian Masyarakat ini dilakukan di BUMDes Maskumambang yang belum sepenuhnya mampu melakukan penyusunan pembukuan secara akuntansi. Tujuan dari pengabdian masyarakat di BUMDes Maskumambang adalah sebagai bentuk partisipasi akademisi kepada masyarakat untuk membantu mengatasi masalah-masalah yang terjadi. Pelaksanaan pengabdian masyarakat di BUMDes Maskumambang bermaksud untuk meningkatkan pemahaman atas pentingnya sistem pembukuan pada BUMDes Maskumambang. Pengabdian masyarakat dilakukan dengan membantu penyusunan template laporan keuangan, penyuluhan dan pelatihan template laporan keuangan kepada karyawan BUMDes. Hasil pengabdian masyarakat ini adalah peningkatan pemahaman karyawan BUMDes atas pentingnya pembukuan yang akuntabel dan terorganisir serta identifikasi atas kebutuhan BUMDes Maskumambang.
Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds.Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF.Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system.Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.
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