scholarly journals FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA*

2015 ◽  
Vol 1 (2) ◽  
pp. 177
Author(s):  
Novita Puspasari
Keyword(s):  
White Collar Crime ◽  
Fraud Triangle ◽  
Theory Analysis ◽  
Fraud Prevention ◽  
Lack Of Control ◽  
The Future ◽  
Fraud Theory ◽  
Abc Analysis ◽  
Village Government ◽  
The Village

This paper discusses the evolution of fraud theory from time to time, starting from initial fraud theories, such as White-Collar Crime, Fraud Triangle, and Fraud Scale, to modern fraud theories, such as Fraud Diamond, M. I. C. E model and ABC analysis. Studying the evolution of fraud theory will be very helpful to prevent the occurrence fraud in the future. In addition, this paper also discusses the relevance of fraud theory and fraud prevention in the village government. Village fund can be the object of fraud because of its significant amount, lack of control, and conflict of interest of various parties. Modern fraud theories, such as Fraud Diamond, M. I. C. E model, and ABC analysis are used to analyze the possibility of who will be the perpetrators of fraud in the village government (who), why they commit fraud (why), and how to prevent fraud in the village government (how). Fraud theory analysis in the village fund management could be a foundation for related parties (village stakeholders) to make relevant policies as well as a basis to conduct village fund research in the future.

scholarly journals Analysis Of Village Fund Management On Regional Development

JEJAK ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 498-519
Author(s):  
Elia Kalontong ◽  
Aprilia Anggraeni ◽  
Harin Tiawon
Keyword(s):  
Regional Development ◽  
Quantitative Research ◽  
Regional Government ◽  
Relationship Problems ◽  
Qualitative And Quantitative ◽  
Fund Allocation ◽  
Lack Of Control ◽  
District Government ◽  
Village Government ◽  
The Village

The obstacles faced by the Regional Government both the Village Government and the District Government are the lack of control over the management of funds originating from Village Fund Allocation. So, the purpose of this study is to analyze themanagement funds and the use of village funds on regional development in Katingan Kuala District, Katingan Regency. The type of research used was qualitative and quantitative research and used casual research methods with characteristics of causal relationship problems. The results of the research showed The results of statistical analysis proved that village fund had no effect on regional development in Katingan. In other words the increase or decrease in village fund would not have an impact on the ups and downs in the progress of regional development. However, the descriptive percentage result indicated that there was an influence of village fund on regional development in Katingan.

scholarly journals DAMPAK PROGRAM DANA DESA TERHADAP PENINGKATAN PEMBANGUNAN DAN EKONOMI DI KECAMATAN PINELENG KABUPATEN MINAHAS

2017 ◽  
Vol 13 (2A) ◽  
pp. 335
Author(s):  
Feiby Vencentia Tangkumahat ◽  
Vicky V. J. Panelewen ◽  
Arie D. P. Mirah
Keyword(s):  
Implementation Process ◽  
Secondary Data ◽  
Primary Data ◽  
Community Members ◽  
Village Community ◽  
North Sulawesi ◽  
The Future ◽  
Village Government ◽  
The Village

This study aims to analyze the village fund policy, especially on the implementation process of village funds project from planning, disbursement, utilization to accountability. The research was conducted on seven villages receiving the village fund in Pineleng Sub-district, Minahasa District, North Sulawesi Province. This research was conducted for 3 (three) months from January to March 2017. This research uses primary and secondary data. Primary data comes from observations and interviews. The samples in this study were members of the village community in Pineleng Sub-district of Minahasa District in seven villages namely Sea, Sea One, Warembungan, Pineleng Dua Indah, Kali, Kali Selatan and Winangun Atas. Each village takes 10 (ten) respondents for each village so the total number of community members who become sample is 70 (seventy) respondents. The results show that the village fund program in Pineleng Sub-district is running well, but for the future it is necessary to increase the capacity and skill of the village government apparatus in order to support the implementation of this program to improve the economy and better society welfare.

Analisis Perencanaan Pembangunan Desa Di Desa Sukamaju Kecamatan Cilawu Kabupaten Garut

2019 ◽  
Vol 10 (2) ◽  
pp. 1-8
Author(s):  
Gugun Geusan Akbar ◽  
Yusuf Hermawan ◽  
Ai Lina Karlina
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Development Planning ◽  
Guidance And Counseling ◽  
Analysis Method ◽  
The Future ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
Working Plan ◽  
The Village

The background of this research is the phenomenon of village development planning in Sukamaju village which has not been implemented well due to the low human resources in knowledge about RKPDes. The planning of the development in Sukamaju Village using the theory of Syaodih consists of achieving better goals in the future, utilizing resources optimally, paying attention to limitations and striving for efficiency and effectiveness. The purpose of this study is to know the Village Government Working Plan in Sukamaju Village Cilawu District Garut Regency in 2018. This research uses descriptive analysis method. The author took the research location in Sukamaju Village Cilawu District Garut Regency, involving Sukamaju Village government and community Sukamaju Village District Cilawu Garut regency with the number of informants 5 people. From the interviews and observations, it is found that RKPDes in Sukamaju village is still lacking in human resources aspect because the team in RKPDes is still new and not yet understand its duty and its function to run RKPDes. But the effort from Sukamaju Village is to conduct guidance and counseling for Sukamaju Village employees.

scholarly journals Pengaruh Pengendalian Internal dan Kompetensi Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa di Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi

2021 ◽  
Vol 5 (2) ◽  
pp. 519
Author(s):  
Mufidah Mufidah ◽  
Masnun Masnun
Keyword(s):  
Research Design ◽  
Internal Control ◽  
Primary Data ◽  
Cross Section Data ◽  
Internal Factors ◽  
Fraud Prevention ◽  
Section Data ◽  
Analysis Technique ◽  
Village Government ◽  
The Village

There are challenges in implementing village funds during this pandemic because the amount of absorption of village funds is used to address the conditions for handling Covid 19. The implemention of the distribution and absorption of this budget is influenced by inhibiting factors that become challenges in the implementation of village development. Internal factors in the village government are important to prevent fraud in the absorption of village funds. Therefore, one of the objectives of this study is to analyze the effect of internal control and competence on fraud prevention in Kumpeh Ulu sub-district, Muaro Jambi district. This research is causality research design. Causality research design is a type of research that is used for the purpose of testing the influence, relationship or impact of variables, the type of cross section data used and the primary data souces. This research took place from june to august 2021. The data analysis technique used SEM-PLS. The results of this study indicate that internal control and competence have an effect on fraud prevention.

scholarly journals E-VILLAGE BUDGETING : EFEKTIVITAS PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUWANGI

2020 ◽  
Vol 16 (1) ◽  
pp. 54-75
Author(s):  
Anak Agung Gde Satia Utama ◽  
Afika Rana Zahari
Keyword(s):  
Financial Management ◽  
Fraud Triangle ◽  
Analysis Techniques ◽  
Development Policies ◽  
Iso 9126 ◽  
Financial Management System ◽  
Village Government ◽  
Triangle Theory ◽  
The Village ◽  
Typical Variety

This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances. The theories construct these researches are the fraud triangle theory, the fraud management process and ISO 9126. This study used qualitative exploratory methods. This study used the most common data analysis techniques, Max Weber's ideal type. This type is a model or mental abstraction of relationships or social processes. The typical variety is a clear standard where data or "reality" can compare. EVB effectiveness testing is done using ISO 9126. The result of this study is the village government feels that the current EVB system has been effective in preventing fraud in village financial management. This is because EVB has a different mechanism than when it is still manual, in the process of disbursing funds. This research can be used as a basis for further research on EVB and can be an input for the Banyuwangi government in taking additional EVB development policies.

scholarly journals Penguatan Peran Warga Masyarakat Dalam Perencanaan, Penganggaran, dan Evaluasi Hasil Pembangunan Desa

2018 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Susetiawan Susetiawan ◽  
DC Mulyono ◽  
Muhammad Yunan Roniardian
Keyword(s):  
Development Planning ◽  
Vulnerable Groups ◽  
Community Members ◽  
Village Community ◽  
Women Poor ◽  
Disabled Women ◽  
The Future ◽  
Village Government ◽  
The Impact ◽  
The Village

Law No. 6 of 2014 mandates that village development planning should be implemented in a participatory manner, involving all communities including vulnerable groups (minorities, disabled, women, poor). It is so that the development undertaken by the village really beneficial to all villagers in the village. However, to date, most villages in Indonesia are still unable to implement the mandate of the Act. There are villages that carry out elitist development planning, fully undertaken by the village administration without the involvement of the community. There are also villages that have tried to involve the community, through musrenbangdes mechanism, but unfortunately not all community components are invited in the musrenbangdes. The impact of development planning that has not been participatory is that village development can not be felt by all levels of society. Meanwhile, village development can not be said to succeed if there are still some people who have not been able to feel the benefits. As one of the efforts to realize the participatory village development planning, PSPK UGM conducts training on planning, budgeting and evalauasi of village development results in Jomboran Village. The activity involves representatives from all components of the village community (community members, administrators of social organizations, and village government), and through this training it is hoped that in the future village development planning can be implemented in a participatory manner so that the results of the builders can be felt by all citizens. 

scholarly journals Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak

2020 ◽  
Vol 2 (1) ◽  
pp. 55
Author(s):  
Provita Wijayanti ◽  
Indri Kartika ◽  
Kiryanto Kiryanto ◽  
Zainal Alim Adiwijaya ◽  
Muhammad Ja'far Shodiq ◽  
...  
Keyword(s):  
Control System ◽  
Community Service ◽  
Internal Control ◽  
Sampling Technique ◽  
Governance System ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Service Activity ◽  
Village Government ◽  
The Village

AbstrakPemerintah desa melaksanakan tugas pengelolaan dan pertanggungjawaban dana desa berdasarkan UU No. 6 Tahun 2014 tentang Desa. Dalam pelaksanaan sistem pengawasan dan tata kelola pemerintah desa, perangkat desa dibantu oleh pendamping dan pengawas desa yang meliputi auditor Inspektorat Kabupaten, anggota Badan perwakilan desa dan pendamping desa. Pendamping dan pengawas desa memiliki peran penting dalam pendampingan pencegahan fraud dana desa yang terjadi di pemerintahan desa. Populasi dalam kegiatan pengabdian masyarakat ini merupakan seluruh pendamping desa di Kabupaten Demak. Teknik insidental sampling digunakan dalam pengabdian ini dan diperoleh 51 orang pendamping desa di kabupataen demak yang menjadi mitra dalam program pengabdian masyarakat oleh tim dosen akuntansi FE UNISSULA. Data mengenai persepsi peran pendamping pemerintah desa serta peran sistem pengendalian internal terhadap pencegahan fraud diperoleh melalui pembagian kuesioner tertutup dengan skala likert 1-5. Hasil pengujian regresi linier berganda menunjukkan bahwa peran pendamping pemerintah desa berpengaruh positif terhadap pencegahan fraud sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud.AbstractThe village government carries out the task of village funds managing, and supervising based on Law number 6/2014 of Villages. In implementing supervision and governance system, village officials are assisted by village assistants and supervisors that containing the District Inspectorate auditor, members of the village representative body and village assistants. Village assistants and supervisors have an important role in assisting fraud prevention on village funds, which could potentially occur in village government. The population in this community service activity is the whole village assistants in Demak Regency. Incidental sampling technique was used so that resulted in 51 village assistants in Demak Regency who became partners in the community service program held by the accounting team of Faculty of Economic Universitas Islam Sultan Agung. Data on the perception of the village assistant�s role as well as the internal control system role on fraud prevention were obtained through the distribution of closed questionnaires using the Likert scale of 1-5. The results of multiple linear regression tests indicate that the role of village government assistants has a positive effect on fraud prevention while the internal control system has no effect on fraud prevention.

scholarly journals TATA KELOLA PARIWISATA DALAM PENGEMBANGAN POTENSI DESA KETAPANRAME KECAMATAN TRAWAS KABUPATEN MOJOKERTO

2019 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Hikmah Muhaimin
Keyword(s):  
Community Work ◽  
Regional Autonomy ◽  
Village Community ◽  
Tourism Sector ◽  
The Future ◽  
The Law ◽  
Tourist Village ◽  
Village Government ◽  
The Right ◽  
The Village

UU telah mengatur tentang hak untuk mengelolah potensi desa salah satunya dalam sektor pariwisata. Pembangunan desa wisata merupakan realisasi dari pelaksanaan Undang-Undang Nomor 22 Tahun 1999 Tentang Otonomi Daerah. Pembangunan desa berbasis wisata tidak semerta-merta, melainkan perlu memperhatikan potensi desa yang ada di wilayah tersebut. Begitu pula dengan Desa Ketapanrame, kepala desa setempat menemukan ada potensi untuk dijadikan desa wisata. Dengan demikian, perangkat desa dan masyarakat bekerja sama guna merealisasikannya, salah satunya adalah Taman Ganjaran. Taman Ganjaran ini digadang-gadang menjadi alun-alun Desa Ketapanrame. Dengan adanya Taman Ganjaran ini perangkat desa berharap akan mampu meningkatkan perekonomian masyarakat Desa Ketapanrame. Selain itu, untuk kedepannya pemerintah desa juga akan membangun inovasi-inovasi lain guna tetap mempertahankan jumlah pengunjung yang datang. Kata Kunci : Pariwisata, Potensi Desa, Taman Ganjaran Abstract The law regulates the right to manage village potential, one of which is in the tourism sector. The development of tourist villages is a realization of the implementation of Law Number 22 Year 1999 concerning Regional Autonomy. Tourism-based village development needs to pay attention to the potential of villages in the region. Likewise with Ketapanrame Village, the local village head there found the potential to become a tourist village. Thus, the village apparatus and the community work together to make it happen, one of which is Ganjaran Park. This Ganjaran Park is predicted to become the Ketapanrame Village square. With the existence of the Ganjaran Park, village officials hope to be able to improve the economy of the Ketapanrame Village community. In addition, for the future the village government will also build other innovations in order to keep the number of visitors coming. Keyword : Tourism, Village Potency, Ganjaran Park

Hubungan Iklim Komunikasi Organisasi dengan Kepuasan Kerja untuk Meningkatkan Kinerja Aparatur Pemerintahan Desa

2020 ◽  
Vol 4 (4) ◽  
pp. 517
Author(s):  
Bella Oktavianita ◽  
Sarwititi Sarwoprasodjo
Keyword(s):  
Job Satisfaction ◽  
Organizational Communication ◽  
Survey Method ◽  
Government Officials ◽  
Communication Climate ◽  
Real Relationship ◽  
Village Government ◽  
Relationship Of ◽  
The Village ◽  
The Relationship

Iklim komunikasi organisasi merupakan persepsi pegawai mengenai peristiwa yang terjadi di lingkungannya. Kantor Desa Cibalung, Kecamatan Cijeruk, Kabupaten Bogor merupakan salah satu kantor desa yang memiliki berbagai prestasi. Prestasi yang sudah diraih tentu saja tidak lepas dari peran kinerja aparatur pemerintahan desa dan masyarakat yang terlibat dalam menciptakan lingkungan kerja yang produktif dan kepuasaan kerja yang dirasakan. Maka dari itu, penelitian ini bertujuan untuk melihat hubungan iklim komunikasi organisasi dengan kepuasan kerja dan hubungan kepuasan kerja dengan kinerja aparatur pemerintahan desa. Penelitian ini menggunakan pendekatan kuantitatif melalui metode survei dengan kuesioner yang didukung oleh data kualitatif melalui teknik wawancara mendalam dan studi literatur dengan responden sebanyak 36 orang. Hasil penelitian yang diperoleh menunjukkan bahwa terdapat hubungan nyata antara iklim komunikasi organisasi dengan kepuasan kerja dan hubungan sangat nyata antara kepuasan kerja dengan kinerja aparatur pemerintahan desa.Kata Kunci: iklim komunikasi, kepuasan kerja, kinerja, komunikasi organisasi=====ABSTRACTOrganizational communication climate was the employee's perception of events that occurred in their environment. The Cibalung Village Office, Cijeruk Subdistrict, Bogor District was one of the village offices that had various achievements. The achievements that have been achieved certainly could not be separated from the role of the performance of the village government apparatus and the community involved in creating a productive work environment and perceived job satisfaction. Therefore, this study aimed to analyze the relationship of organizational communication climate with job satisfaction and the relationship of job satisfaction with the performance of village government officials. This study used a quantitative approach through a survey method with a questionnaire supported by qualitative data through in-depth interview techniques and literature studies with 36 respondents. The results obtained indicated that there was a real relationship between organizational communication with job satisfaction and the very obvious relationship between job satisfaction by the performance of the village government apparatus.Keywords: communication climate, job satisfaction, performance, organizational communication

PENYULUHAN TENTANG PEREMAJAAN KELAPA SAWIT DAN LEGALITAS LAHAN DI KECAMATAN KEMPAS KABUPATEN INDRAGIRI HILIR

2020 ◽  
Author(s):  
Mulono Apriyanto
Keyword(s):  
Community Service ◽  
Oil Palm ◽  
Financial Assistance ◽  
Community Leaders ◽  
Service Activities ◽  
Agents Of Change ◽  
Banking Institutions ◽  
Farmer Groups ◽  
Village Government ◽  
The Village

The specific objectives and targets of these community service activities are to provide counseling on the rejuvenation of oil palm and the legality of farmers' land so that there is a change in the knowledge, understanding and skills of farmers who are members of farmer groups in an effort to want to rejuvenate oil palm plants and to provide an understanding of the importance of legality Farmer's land as an inseparable part of the structure of the requirements in order to get financial assistance to rejuvenate oil palm plants. The methods used are counseling, outreach, demonstration and assistance when the extension activities take place. Counseling methods provide counseling and conduct training after counseling. The demonstration method is carried out at the time of delivery of material. Farmers immediately practiced how to rejuvenate oil palm plants, after that they were given counseling about the ways and functions of farmers' land legality and farmer group institutions in order to get funds in groups. The assistance method aims to monitor developments after counseling to farmers by involving agents of change, namely community leaders, traditional leaders, the village government and banking institutions. In general, the implementation of community service in Kerta Jaya and Tassel Jaya villages, Kempas Subdistrict, Indragiri Hilir Regency can run well and well..

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