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.

PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 18 (1) ◽  
pp. 41
Author(s):  
Sri Puspita Sari ◽  
Kartika Kartika ◽  
Whedy Prasetyo
Keyword(s):  
Internal Control ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Regression Methods ◽  
Government Sector ◽  
Negative Effect ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Research Analysis

This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuation

scholarly journals ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO

2021 ◽  
Vol 12 (1) ◽  
pp. 56-78
Author(s):  
Alwan Sri Kustono
Keyword(s):  
Control Variable ◽  
Computer Attitudes ◽  
Primary Data ◽  
Survey Method ◽  
Internal Factors ◽  
Operator Training ◽  
District Government ◽  
Village Government ◽  
The Village ◽  
And Training

Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.

Efektivitas Anggaran Pendapatan dan Belanja Desa dalam Pembangunan Desa Sindanglaya Kecamatan Cimenyan Kabupaten Bandung

2021 ◽  
Vol 3 (1) ◽  
pp. 13-23
Author(s):  
Triani Triani ◽  
Salamatul Afiyah
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Community Needs ◽  
Village Community ◽  
Inhibiting Factors ◽  
Analysis Technique ◽  
Descriptive Approach ◽  
Village Government ◽  
The Village

Based on Law No. 6 of 2014 Village development is an effort to improve the quality of life and life for the maximum welfare of the village community. Community needs that are a priority of the village include the development and maintenance of infrastructure, the environment in order to create comfort and prosperity for the community. Village Development is carried out by the village government by involving the entire village community. This research is motivated by high APBDes realization data, but there are damaged village roads. The purpose of this study was to determine the effectiveness of the APBDes in Sindanglaya Village development and its inhibiting factors. The theory used by Emitai Etzioni to measure the effectiveness of the APBDes in the development of the Sindanglaya Village based on the dimensions of adaptation, integration, motivation, and production. Researchers used a qualitative research method descriptive approach. Primary data sources used are the results of observations and interviews; Secondary data used are the Sindanglaya Village LPPD document and APBDe 2016-2018. Realization Report, the text of the Law. Data collection techniques with observation, interviews, and documentation. The data analysis technique used is the Miles and Hubberman model with the stages of reduction, data display, and drawing conclusions. The results of this study indicate the effectiveness of the APBDes in the development of Sindanglaya Village, Cimenyan District, Bandung Regency, is said to be effective. Based on the dimensions of adaptation, integration, and motivation can be said to be effective, but the dimensions of production have not been effective; Inhibiting factors include environmental characteristics, human resources, and community participation.

scholarly journals The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

2021 ◽  
Vol 11 (1) ◽  
pp. 105
Author(s):  
Nur Hayati ◽  
Ikklimatus Amalia
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Survey Method ◽  
Fund Management ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

scholarly journals Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa

2020 ◽  
Vol 9 (2) ◽  
pp. 61
Author(s):  
Putu Ayu Armelia ◽  
Made Arie Wahyuni
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Consultative Body ◽  
The Village

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.

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.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Financial System ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Research Approach ◽  
Financing System ◽  
Government Organization ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

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.

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