Enhancing Internal Control and Fraud Investigation Literacy among Pet Shop Entrepreneurs in Batu City

Dien Ajeng Fauziah; Muhammad Habibie Al Hamzah; Fitriyah Kusuma Devi; Elly Yuniar Nitawati; Nurul Iman

doi:10.55927/ajcs.v5i6.30

Authors

Dien Ajeng Fauziah Universitas Bhayangkara Surabaya
Muhammad Habibie Al Hamzah Universitas Bhayangkara Surabaya
Fitriyah Kusuma Devi Universitas Bhayangkara Surabaya
Elly Yuniar Nitawati Universitas Bhayangkara Surabaya
Nurul Iman Universitas Bhayangkara Surabaya

DOI:

https://doi.org/10.55927/ajcs.v5i6.30

Keywords:

Forensic Accounting, Fraud Investigation, Internal Control, Pet Shop, Small Business

Abstract

This community service program aimed to enhance fraud awareness and forensic accounting literacy among pet shop entrepreneurs in Batu City. Pet shop businesses are exposed to several operational risks, such as cash leakage and inventory shrinkage. The program was conducted through preliminary assessment, practical fraud case simulation, and evaluation. The expected outcome of this program is an improvement in participants’ ability to identify fraud-prone transactions and apply simple internal control tools in their daily business operations. This program contributes to community empowerment by translating forensic accounting concepts into practical tools for micro and small businesses. The findings also indicate that fraud prevention in small businesses does not always require complex systems, but can begin with disciplined recording, transaction documentation, and regular reconciliation.

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