Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur

The purpose of this article is to discover the potential for research on BUMDes strategies. This article is considered important because research on BUMDes is still very limited so that it can make a very large contribution to BUMDes research space. Bumdes has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Bumdes officials, who do not have good management skills and financial literacy in managing Bumdes. This research was conducted with a literature study using Leximancer to determine the potential for future research. The results of this study indicate that there are 4 (four) important variables that need to be considered by further research, namely environmental, business, innovation and performance.

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

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.

Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan

This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.