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All Journal INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Review of International Economy and finance (RITEF)
Ni Luh Supadmi
Accounting Department, Faculty of Economics and Business, Udayana University
Economics, Econometrics & Finance

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THE EFFECT OF INTERNAL LOCUS OF CONTROL, VILLAGE APPARATUS COMPETENCE, AND SELF-EFFICACY ON THE PREVENTION OF VILLAGE FUND FRAUD Ni Made Putri Ari Utarini; Ni Luh Supadmi
Review of International Economy and Finance Vol. 2 No. 3 (2026): Review of International Economy and Finance (RITEF)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20097018

Abstract

The prevention of Village Fund fraud has become a crucial issue due to the increasing allocation of Village Funds and the high number of irregularities in their management. Fraud prevention efforts can be carried out by strengthening internal factors and the competence of village officials. This study aims to empirically examine the effect of internal locus of control, village apparatus competence, and self-efficacy on the prevention of Village Fund fraud. The research was conducted in Badung Regency, Bali Province, involving village officials from 46 villages using a purposive sampling technique, including village heads, secretaries, and treasurers who had served for at least one year. The collected data were analyzed using multiple linear regression analysis. The results indicate that internal locus of control, village apparatus competence, and self-efficacy have a positive and significant effect on the prevention of Village Fund fraud. This implies that improvements in internal locus of control, village apparatus competence, and self-efficacy can enhance fraud prevention in Village Fund management.
DETERMINANTS OF ACCOUNTING STUDENTS’ INTEREST IN BECOMING TAX CONSULTANTS Ni Kadek Bintang Adi Agustini; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199600

Abstract

The low level of interest among accounting students in pursuing a career as tax consultants has become an important issue amid the increasing demand for professional expertise in taxation. This study aims to empirically examine the effects of taxation knowledge, self-efficacy, perception, and work environment on accounting students’ interest in becoming tax consultants. This study employed a quantitative approach with an associative research design and was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University. Primary data were collected through questionnaires distributed to 120 students selected using purposive sampling techniques. Data were analyzed using multiple linear regression analysis. The results indicate that taxation knowledge, self-efficacy, perception, and work environment have positive and significant effects on accounting students’ interest in becoming tax consultants. These findings suggest that higher levels of taxation knowledge and self-efficacy, more positive perceptions of the profession, and more conducive perceived work environments are associated with stronger interest among accounting students in pursuing a career as tax consultants. Theoretically, this study reinforces the Theory of Planned Behavior. Practically, the findings provide recommendations for study programs to strengthen practice-based taxation curricula, optimize elective courses in taxation, and facilitate students interested in becoming tax consultants in obtaining tax consultant certifications (tax brevet) through collaboration with training institutions and mentoring programs, thereby enabling students to prepare themselves more comprehensively.
Co-Authors Ni Kadek Bintang Adi Agustini Ni Made Putri Ari Utarini