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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Sri Rahayu
Faculty of Economics and Business, Jambi University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE: (Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province) Herwinda Astrina; Sri Rahayu; Ratih Kusumastuti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.948

Abstract

The management of direct grant funds for regional elections requires streamlined processes within the Provincial Election Supervisory Agency and Regency/City Election Supervisory Committees. Technical Instructions outlined in a 2019 decree guide work plans, budgets, administration, accountability, and reporting. Efforts to prevent fraud in grant management are essential for reliable financial reporting, operational efficiency, auditor confidence, legal compliance, and asset protection. Controls, whether preventive or detective, manual or automatic, play a crucial role in these efforts. This research aims to analyze the Determinants of Fraud Prevention in Financial Management of Grant Funds. The context chosen was the Bawaslu of Jambi Province and the Bawaslu of Districts/Cities throughout Jambi Province, totaling 65 people. The analytical tool used in this research is SMART PLS. The results can be concluded that the competency of the work unit apparatus has no effect on preventing fraud in the financial management of grant funds, the internal control system has an effect on preventing fraud in the financial management of grant funds, Whistleblowing systems have an effect on preventing fraud in the financial management of grant funds.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE Intan Putri Kusumathias; Sri Rahayu; Wiralestari Wiralestari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.949

Abstract

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.
Co-Authors Herwinda Astrina Intan Putri Kusumathias Ratih Kusumastuti Wiralestari Wiralestari