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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Muhammad Rizal
Universitas Negeri Medan, Sumatera Utara
Economics, Econometrics & Finance

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Pengaruh Kompetensi Aparatur Desa, Budaya Organisasi dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa Dengan Moralitas sebagai Variabel Moderasi: Studi Empiris Pada Kabupaten Karo Regita Yolanda Br Sinulingga; Muhammad Rizal; Khairunisa Harahap; Kornelius Harefa; Muhammad Ridha Habibi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2360

Abstract

This study examines the prevention of fraud in village fund management in Karo Regency, grounded in Stewardship Theory. It analyzes the influence of village officials’ competence, organizational culture, and internal control systems on fraud prevention, with morality as a moderating variable. Using a quantitative survey method, data were collected from 78 village officials across 26 villages through purposive sampling and analyzed with SEM-PLS 4.1. Results show that village officials’ competence and internal control systems have positive and significant effects on fraud prevention. However, organizational culture has no significant effect. Morality successfully moderates the influence of competence and internal control systems on fraud prevention, but does not moderate the relationship between organizational culture and fraud prevention. The study concludes that effective fraud prevention in village funds requires strong competence and robust internal controls, rather than relying solely on organizational culture and morality.
Pengaruh Penerapan Sistem Pengendalian Internal, Pemanfaatan Sistem Informasi Akuntansi, dan Penerapan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada OPD Kota Medan Naswa Aprillia Putri; Yulita Triadiarti; Muhammad Rizal; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi Z
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2398

Abstract

This study employs a quantitative approach. This study aims to examine the effect of the Implementation of Internal Control Systems, the Utilization of Accounting Information Systems, and the Implementation of Organizational Commitment on the Quality of Local Government Financial Reports in Regional Government Organizations (OPD) of Medan City. The study population consists of all Regional Government Organizations (OPD) of Medan City, with a minimum sample of 30 OPD selected using the simple random sampling technique. Research data were obtained through the distribution of questionnaires to respondents involved in local financial management. Data analysis was conducted using SPSS software through validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The results of this study indicate that the implementation of Internal Control Systems (ICS) and organizational commitment do not have a significant effect on the quality of local government financial reports. In contrast, the utilization of Accounting Information Systems (AIS) is proven to have a positive and significant effect on the quality of local government financial reports
Co-Authors Khairunisa Harahap Kornelius Harefa Muhammad Ridha Habibi Muhammad Ridha Habibi Z Naswa Aprillia Putri Regita Yolanda Br Sinulingga Tapi Rumondang Sari Siregar Yulita Triadiarti