Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach

Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization. The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.

Building Quality of Human Resources Through Job Skill Based on Local Wisdom of "Pageh, Puguh, Lan Jengah" at Village Credit Institutions (LPD) of Buleleng Regency

The purpose of the research was to determine how to build quality of human resources through job skill based on “Pageh, Puguh, lan Jengah” at the Village Credit Institute (LPD) in Buleleng Regency. Through testing several relationships to determine the improvement in the quality of human resources in the LPD.This research used a quantitative approach. The data analysis technique used was Structural Equation Modeling-SEM) variance-based or component based SEM, called Partial Least Square (PLS) Visual version 3.0. The sample used 60 people with a t-table value for a significant level of α=0.05 of 1.96. All of the relationships showed positive and significant results. From the results of this research it is known that through the implementation of job skill based on “Pageh, Puguh, lan Jengah” is able to improve the quality of human resources that impacts on improving the performance of the employee in LPD of Buleleng Regency.

ANALISIS TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN GEGELANG KECAMATAN MANGGIS KABUPATEN KARANGASEM

The Village Credit Institutions (LPD) is one of the financial institutions that are included in the category of non-bank financial institutions in every Pakraman village in the province of Bali. The purpose of this Researcher is to find out whether the Village Institute of Pakraman Gegelang, Manggis District, Karangasem Regency can achieve a healthy predicate or not by using guidelines or references in the Provincial Regulation of Bali Province No.4 of 2012 concerning the second amendment to the Provincial Regulation of Bali Province No.8 years 2002. This study uses descriptive methods because it tries to solve existing problems, data collection techniques used are observation, documentation, and interviews. The documentation method used in this study uses books, regulations, and other documents such as: Financial Reports and the Work Plan of the Pakraman Gegelang Village Credit Institution. The data analysis technique used is the analysis of financial ratios according to1n the Bali Provincial Regulation No.4 Year 2012. Based on the results of the analysis, the results of the study can be concluded that referring to the Bali Provincial Regulation No.4 of 2012. Regarding the Health Assessment Guidelines for Village Credit Institutions (LPD), the level of health at the Credit Institute in the Pakraman Gegelang Village can be rated "Healthy" with a score of 98, 6. Based on the results of the study, the advice can be given to the administrators of the Village Credit Institutions (LPD) Desa Pakraman Gegelang, is the LPD optimally manage productive assets and allocate productive assets to activities or businesses that can increase profits or SHU, for example at banks and other LPDs . LPDs must also be able to see the market opportunities that exist in lending, not only in one sector. In addition, it is necessary to schedule debt payments to other parties accompanied by available funds. In this way it is expected to prevent liquidity.

Faktor yang Mempengaruhi Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan di Lembaga Perkreditan Desa Kota Denpasar

This research aims is to analyze the effect of the application of accounting information systems on employee performance in the Denpasar City Rural Credit Institute. Accounting information system is a system that designed to helping data and information processing in the economic or financial sector of a company. This is because companies really need information to be able to make a decision, so there needs to be a system that can provide the required information accurately, relevant, and timely. The sustainability and success of an organization can be determined by the performance of employees. This research was conducted on 35 LPDs in Denpasar City, with a total population of 527 employees. The method used is purposive sampling method that is determining the sample based on the suitability of certain characteristics so as to obtain as many as 105 respondents. The respondents in this research were the head of the LPD, treasury and administrative staff. Data were collected using a questionnaire and analysis by multiple linear regression analysis method with SPSS program. The results showed that the effectiveness of the accounting information system and job suitability had a positive influence on employee performance at the Village Credit Institution in Denpasar City. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi pada kinerja karyawan di Lembaga Perkreditan Desa Kota Denpasar. Sistem informasi akuntansi adalah suatu sistem yang dirancang dengan tujuan untuk membantu pengolahan data dan informasi dalam bidang ekonomi atau keuangan perusahaan. Hal ini dikarenakan perusahaan sangat membutuhkan informasi untuk dapat mengambil sebuah keputusan, sehingga perlu ada suatu sistem yang dapat menyediakan informasi yang diperlukan tersebut secara akurat, relevan, dan tepat waktu. Keberlangsungan dan suksesnya organisasi dapat ditentukan oleh kinerja yang dimiliki karyawan. Penelitian ini dilakukan pada 35 LPD di Kota Denpasar, dengan jumlah populasi 527 karyawan. Metode yang digunakan dalam pengambilan sampel adalah dengan menggunakan metode purposive sampling yaitu penentuan sampel berdasarkan kesesuaian karakteristik tertentu sehingga diperoleh sebanyak 105 responden. Responden dalam penelitian ini adalah kepala LPD, karyawan bagian bendahara dan tata usaha. Data dikumpulkan dengan menggunakan kuesioner dan metode analisis data yang digunakan yaitu metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa efektivitas sistem informasi akuntansi, dan kesesuaian tugas memiliki pengaruh yang positif pada kinerja karyawan pada Lembaga Perkreditan Desa di Kota Denpasar.

Land titles and formal credit in Thailand

Purpose – The purpose of this paper is to investigate the effects of land titles and farmers’ characteristics on their participation in the formal credit market in a land reform area of Thailand. Design/methodology/approach – Data collected on 218 farm households in one land reform area of Western Thailand are analyzed with a generalized double-hurdle model to calculate the probability of farm households to take a loan and the size of the loans from a formal credit institute, the Bank for Agriculture and Agricultural Co-operatives. Findings – The results suggest that the absence of a title, whether fully or partially transferable, decreases significantly the participation to the formal credit market and the size of the loans. However, this effect was small. The findings also indicate that the farm assets, household head’s gender and age, and the labor force per hectare were significantly influencing the probability of participation to borrow money as well as the amount borrowed. Practical implications – The possibility given to farmers having title with partial transferability to provide alternative types of guarantees reduced the gap in loan-taking between the different types of land title. However, the presence of a land title, transferable or not, had a significant influence on farmers demand and success in obtaining credit. Originality/value – The paper investigates the possible effects of a unique partial land rights in Thailand that guarantees only security of use of the land but prohibits sale.