scholarly journals ANALISIS FAKTOR-FAKTOR TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA PADA KECAMATAN AMABI OEFETO TIMUR

2019 ◽  
Vol 7 (1) ◽  
pp. 35-43
Author(s):  
I Komang Arthana
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Unethical Behavior ◽  
Negative Impact ◽  
Research Result ◽  
Fund Management ◽  
Descriptive Data ◽  
Quantitative Descriptive ◽  
The Village

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh masing-masing faktor terhadap kecurangan pada pengelolaan dana desa di Kecamatan Amabi Oefeto Timur. Responden dalam penelitian ini adalah aparat desa yang terkait langsung dengan pengelolaan dan pelaporan dana desa. Penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi, pengendalian internal, penegakan peraturan, asimetri informasi dan perilaku tidak etis memiliki dampak positif terhadap terjadinya kecurangan dalam pengelolaan dana desa. Efektivitas pengendalian internal berdampak negatif pada terjadinya kecurangan dalam pengelolaan kecurangan desa Kata kunci: Penipuan, Pengelolaan Dana Desa   This research conducted to find out how the influence of each factor against fraud on the village fund management in Amabi Oefeto Timur sub-district. The repondents of this research were the village institution who were directly related with the management and reporting the village fund. This research is a quantitative descriptive. Data collection by means of questionare distribution. The research result indicate that suitability of compensation, internal control, enforcement of regulation, information asymmetry and unethical behavior have a postive impact on the occurence of fraud in the village fund management. The effectiveness of internal control has a negative impact on the occurence of fraud in the village fraud management Key words : Fraud, Village Fund Management

scholarly journals PENGARUH PERILAKU BIROKRASI TERHADAP PELAYANAN PUBLIK DI DESA TIMORENG PANUA KECAMATAN PANCA RIJANG KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 8 (1) ◽  
pp. 48-56
Author(s):  
Ulfa Rafika Fajriah ◽  
Muhammad Rais Rahmat Razak
Keyword(s):  
Data Collection ◽  
Public Service ◽  
Significant Influence ◽  
Public Services ◽  
Descriptive Data ◽  
The Public ◽  
Quantitative Descriptive ◽  
Bureaucratic Behavior ◽  
The Village

Abstract This study aims to determine whether bureaucratic behavior and public services have a significant influence in the Timoreng Panua Village, Sidenreng Rappang Regency.The population of this study is the whole community who received service in the village of Timoreng Panua, Sidenreng Rappang district, as for the population taken from November 2018 - January 2019, totaling 57 people. The sample in this study is saturated sampling. This type and type of research is quantitative descriptive. Data collection techniques used in this study are Observation, Documentation, Questionnaire, Library Study. The collected data was then analyzed using frequency tabulation analysis and SPSS 16.0. The results of this study for indicators of Bureaucratic Behavior show 61.9% of the amount of data produced is in the "good" category. And on the Public Service indicator shows 64.84% of the amount of data produced is in the "good" category. Based on the results of bureaucratic behavior towards public services in the Timoreng Panua village office in Sidenreng Rappang Regency, it has an influence of 24.0% with the category "less good".

scholarly journals Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 29 (2) ◽  
pp. 645
Author(s):  
Rina Komala ◽  
Endar Piturungsih ◽  
M. Firmansyah
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Control Variable ◽  
Negative Influence ◽  
Positive Influence ◽  
Survey Method ◽  
Accounting Fraud

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.

scholarly journals Village Fund Management in Manunggang Julu Village 2017, Southeast Padangsidimpuan Sub-District, Padangsidimpuan, Indonesia

2018 ◽  
Vol 1 (4) ◽  
pp. 70-75
Author(s):  
Syulhennisari Siregar
Keyword(s):  
Data Collection ◽  
Literature Review ◽  
Public Services ◽  
Secondary Data ◽  
Fund Management ◽  
Principle Of Justice ◽  
Village Communities ◽  
Priority Needs ◽  
The Village ◽  
Development Gap

The allocation of village fund is expected to be more optimal in increasing equitable development of village welfare through improving public services in the village, advancing the village economy, overcoming the development gap between villages and strengthening village communities as subjects of development. This paper intends to review and analyze the village fund management in 2017 in Manunggang Julu Village, Padangsidimpuan Sub-district, Southeast Padangsidimpuan. The method used in this writing is a literature review of secondary data collection techniques derived from books, research and journals. This paper concludes that village fund management is carried out on the priority of using funds with the principle of justice, community priority needs and village typology.

scholarly journals TINGKAT PARTISIPASI PEREMPUAN DALAM PENYELENGGARAAN PEMERINTAHAN DESA BULUCENRANA KECAMATAN PITU RIAWA KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 8 (3) ◽  
pp. 47-53
Author(s):  
Basmiati Jufri Jufri
Keyword(s):  
Sampling Technique ◽  
Descriptive Data ◽  
Analysis Techniques ◽  
Cultural Aspects ◽  
Library Research ◽  
Women's Participation ◽  
Participation Of Women ◽  
Village Government ◽  
Quantitative Descriptive ◽  
The Village

Abstract This study aims to determine the level of women's participation in the administration of village governance and the factors that influence the level of women's participation in the administration of the village of Bulucenrana. The population of this study was 1,231 families and a sample of 92 households. The sampling technique used is Purpossive Sampling. This type of research is quantitative descriptive. Data collection techniques are observation, interviews, library research and questionnaires. Data analysis techniques use statistics with helped SPSS v.16. The results showed that the participation of women 56% was not good consisting of money participation 59%, participation of property 59%, participation of personnel 56%, participation of skills 49%, participation of ideas 58%, and also social participation 57%. The implementation of Village Government 54% is not good consisting of services 61%, empowerment 50%, and development 52%. Based on SPSS v.16 using the regression formula, the economic aspects of 22%, socio-cultural aspects 41%, geographic aspects of the region 81% affect the level of women's participation in the administration of the Village Government of Bulucenrana.   Keywords: Women's Participation and Implementation of Village Government  

scholarly journals Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)

2021 ◽  
Vol 3 (1) ◽  
pp. 12-31
Author(s):  
Nanda Rafsanjani ◽  
Charoline Cheisviyanny
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Community Participation ◽  
Internal Control ◽  
Descriptive Study ◽  
Data Collection Methods ◽  
The Village ◽  
Collection Methods

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.

scholarly journals ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT

2020 ◽  
Vol 1 (3) ◽  
pp. 400-411
Author(s):  
R. Budi Hendaris ◽  
Rahmat Siraz
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Fund Management ◽  
Fund Managers ◽  
Factors Influencing ◽  
Funds Management ◽  
The Village ◽  
Program Version

To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.

scholarly journals Pengembangan Media Pembelajaran Berbasis Aplikasi Lectora Inspire Pada Mata Pelajaran IPS Kelas V Di SDN 197 Sapolohe Kecamatan Bontobahari Kabupaten Bulukumba

2019 ◽  
Vol 3 (3) ◽  
pp. 294
Author(s):  
Ahmad Syawaluddin ◽  
Andi Makkasau ◽  
Ina Fitrayani Jamal
Keyword(s):  
Data Collection ◽  
Expert Assessment ◽  
Research Approach ◽  
Descriptive Data ◽  
Class V ◽  
Is Research ◽  
The Media ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Data Collection Planning

This study studies on the development of media-based learning applications Lectora inspire on class V IPS courses at SDN 197 Sapolohe, Bontobahari Sub-district, Bulukumba district. The purpose of the research is to describe (1) The initial overview of the media needs of the application-based Lectora inspire in IPS class V subjects; (2) Overview of the results of the development of media-based learning application Lectora inspire on the subject of IPS class V, and (3) the level of media feasibility learning application-based Lectora inspire on the subjects of IPS class V at SDN 197 Sapolohe subdistrict Bontobahari, Bulukumba regency. This research approach is research and development, with the Borg & Gall development model. The process of development of media-based learning application Lectora Inspire on IPS subjects through 8 stages, namely research introduction and data collection, planning, product development, validity test (expert test), revision I, test small group, Revision II, and final product. Data collection techniques using poll instruments. Analysis of the data used is quantitative descriptive data analysis. The level of media feasibility learning application Lectora Inspire on IPS subjects based on a material expert assessment of 4.35, a media expert of 3.8, a teaching practitioner (teacher) of 4.55 and a student of 4.54 that gained an average A score of 4.31 with a very good category that shows the results that the learning media is worthy to be used in the learning process for students of class V SDN 197 Sapolohe, Bontobahari Sub-district, Bulukumba Regency.

scholarly journals PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI, DAN MORALITAS MANAJEMEN TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Perusahaan Perbankan Di Kota Bengkulu)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Mirra Sri Wahyuni ◽  
Helmarini Helmarini
Keyword(s):  
Information Asymmetry ◽  
Internal Control ◽  
Unethical Behavior ◽  
Primary Data ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThe study aims to determine the effect of effectiveness of internal control, compensation compatibility, information asymmetry, and morality of management to unethical behavior and tendency of fraud accounting (study on banking companies in Bengkulu city). The data used in this research is primary data, obtained by distributing questionnaires to the respondents. Total sampel used for this study are 50 sampels. The data was analyzed by using SmartPLS 2.0 M3.The results prove that effectiveness of internal control, compensation compatibility, and morality of management have negative effect on unethical behavior. Effectiveness of internal control, compensation compatibility, and morality of management have negative effect on tendency of fraud accounting, but information asymmetry has no effect on unethical behavior and tendency of fraud accounting. Unethical behavior has positive effect on tendency of fraud accounting. Keywords: Effectiveness of Internal Control, Compensation Compatibility, Information Asymmetry, Morality of Management, Unethical Behavior, Tendency of Fraud Accounting 

scholarly journals MANAGEMENT OF VILLAGE PRIVATE ENTERPRISES AS AN ACCOMPLISHMENT OF THE INDEPENDENCE ECONOMIC VILLAGE

2018 ◽  
Vol 16 (2) ◽  
pp. 82
Author(s):  
Masiyah Kholmi ◽  
Ahmad Waluya Jati ◽  
Diding Suhardi
Keyword(s):  
High School ◽  
Data Collection ◽  
Research Method ◽  
Educational Background ◽  
Vocational School ◽  
Private Enterprises ◽  
Savings And Loans ◽  
Business Entities ◽  
Quantitative Descriptive ◽  
The Village

This research aims to describe the governance of Village-Owned Business Entities in Megaluh, Jombang. Data collection with questionnaires and documents. This research method using quantitative-descriptive. The results show that BUMDES in Megaluh was implemented with the purposes of BUMDES and increase the economics of the village. But there are several limitations in the governance of BUMDES, which is the educational background of the management of BUMDES governance was occupied by high school or vocational school graduates (56,1%), the majority of BUMDES characteristics are in the form of savings and loans (56,4%), trade (29,6%), rental (6,3%), and else (7,7%). BUMDES does afford to contribute to village cash or PADes of the still low (2,39%).

scholarly journals Pengaruh Kepemimpinan, Kompetensi, Teknologi Informasi Terhadap Akuntabilitas Pengelola Dana Desa di Kecamatan Rakit Kulim, Riau

2021 ◽  
Vol 11 (1) ◽  
pp. 89-100
Author(s):  
Evi Marlina ◽  
Sri Rahmayanti ◽  
Ameilia Dwi Rur Afdilah Futri
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Data Collection ◽  
Hypothesis Testing ◽  
Quantitative Approach ◽  
Fund Management ◽  
Leadership Competence ◽  
Village Government ◽  
The Village

This study examines the influence of leadership, competence and information technology on the accountability of village fund management in Rakit Kulim sub-district, Indragiri Hulu, Riau. Regarding the objectives of this study, three hypotheses were formulated, namely leadership, competence and information technology on the accountability of village fund management. This study uses a quantitative approach. Data collection was carried out using a questionnaire, from 76 questionnaires distributed to the village government apparatus of the Rakit Kulim sub-district and all of them returned. To test the hypothesis, regression analysis was carried out using SPSS version 17.00. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is carried out. This study shows that leadership, competence and information technology have a significant effect on the accountability of village fund management.

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