Articles
<![CDATA[Identifikasi Kecurangan Dan Whistleblowing Universitas ]]>
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>;
<![CDATA[Seta, Dally Wahyu]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i1.15424
<![CDATA[Abstract. This research aims to identify the potential for fraud at the university and determine the extent of individual intentions in the financial and accounting units and the assets section to reveal the occurrence of fraud discovered. Universities are institutions that should have good internal control mechanisms and university governance and are supported by an assessment of university quality assurance, so as to prevent fraud. The mechanism proposed in this research is a whistleblowing system which is triggered by the willingness of accounting financial managers and assets of a university to be brave and willing to disclose fraud. The intention of whistleblowing was traced by case studies at a private university in Central Java. The results of this research indicate that the potential for fraud that occurs in tertiary institutions is in terms of the procurement of goods and services, as well as the operational realization of the budget. Other findings indicate that whistleblowing intentions are supported by a positive attitude of oneself, subjective norms that come from the support of the people around and the norms that apply, and ease in reporting fraud. Feeling reluctant is an obstacle to the existence of a whistleblowing, but a sense of loyalty and having a high level of respect for the university makes the intention and desire to report fraud remains the main choice. Abstrak. Riset ini bertujuan mengidentifikasi potensi kecurangan di universitas dan mengetahui sejauhmana niat individu pada unit bagian keuangan dan akuntansi serta bagian asset untuk mengungkapkan terjadinya kecurangan yang ditemukan. Universitas merupakan lembaga yang seharusnya memiliki mekanisme pengendalian internal dan tata kelola universitas yang baik serta didukung dengan adanya penilaian atas penjaminan mutu universitas, sehingga mampu mencegah terjadinya kecurangan. Mekanisme yang diusulkan dalam riset ini adalah whistleblowing system yang dipicu oleh kemauan para pengelola keuangan akuntansi dan aset suatu universitas untuk berani dan mau mengungkapkan kecurangan yang terjadi. Niat whistleblowing ditelusuri dengan studi kasus pada satu universitas swasta di Jawa Tengah. Hasil riset ini menunjukkan bahwa potensi kecurangan yang terjadi pada perguruan tinggi adalah dalam hal pengadaan barang dan jasa, serta operasional realisasi anggaran. Temuan lain menunjukkan bahwa niat whistleblowing didukung oleh sikap positif dari diri sendiri, norma subjektif yang berasal dari dukungan orang disekitar serta norma yang berlaku, dan kemudahan dalam melaporkan adanya tindak kecurangan. Rasa sungkan menjadi kendala adanya whistleblowing, namun rasa loyal dan memiliki yang tinggi terhadap universitas membuat niat dan keinginan untuk melaporkan kecurangan tetap menjadi pilihan utama.Kata Kunci: Kecurangan; Universitas; Whistleblowing.]]>
<![CDATA[Kearifan Lokal Dalam Pengelolaan Dana Desa ]]>
<![CDATA[Permata, Rizcha Ega]]>;
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v3i1.4294
<![CDATA[The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan. DOI: http://doi.org/10.26905/afr.v31.4294 ]]>
<![CDATA[Village Funds in The Middle of Pandemic COVID-19 are Still Accountable and Transparent? ]]>
<![CDATA[Hutapea, Miranda Dewina]]>;
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v6i1.716
<![CDATA[This study aims to describe the practice of accountability and transparency in managing village funds, especially concerning the allocation of village funds for direct cash assistance during the COVID-19 pandemic. This research is a qualitative descriptive study. This study's data are primary data obtained through in-depth interviews with village heads, village secretaries, village consultative bodies, and village community representatives. The results showed that the implementation of the principle of horizontal, vertical accountability and transparency had been manifested in the management of village funds in Village X. Except for the regulation of horizontal accountability at reporting and administration stages and the principle of transparency in implementation. This is due to weak human resources and not a maximal risk assessment. The village government needs to improve the principles of accountability and transparency, especially in the implementation, reporting, administration, and improvement of good governance, to meet all its stakeholders' satisfaction.]]>
<![CDATA[Village Fund Allocation Practice: The Investigation of Accountability and Transparency ]]>
<![CDATA[Putri, Putu Prema Sulistyaning]]>;
<![CDATA[Damayanti, Rhosalina]]>;
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.40390
<![CDATA[This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.]]>
<![CDATA[WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE ]]>
<![CDATA[Aulia Damar Sustika]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.153
<![CDATA[The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.]]>
<![CDATA[Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps ]]>
<![CDATA[Miranda Dewina Hutapea]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.194
<![CDATA[This study aims to describe the potential for fraud in the operational activities of the Assistant Corps and explore the motives underlying the potential for fraud. The Assistant Corps is an organization that coordinates assistant lecturers and serves to coordinate assistant activities. This research is a qualitative descriptive study. The data in this study are primary data obtained through in-depth interviews with Assistant Coordinators, Active Assistants, Alumni of Assistant Coordinators, and Assistance Class Students. The results show that the Assistant Corps has three potential frauds that can occur both in operational activities and in financial management, namely misappropriation of assets, fraudulent statements, and corruption. The anti-fraud strategy implemented in this organization is inadequate and has a high risk of threatening the organization if it is not managed properly.]]>
<![CDATA[Supervision of Student Organization Funds: An Academic Reality ]]>
<![CDATA[Albertus Febri Christyawan]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.195
<![CDATA[This study aims to describe the supervision function of student organization fund management by the student executive and legislative bodies at Faculty X, University ABC. Data are obtained through in-depth interviews with several informants, such as the committee and functionaries of student organization. The results of this study show that the supervision function of student organization fund management has not been running optimally due to several factors. Those factors are found at each phases of student organization fund management. In planning phase, price standardization has not been updated for few periods, which is a constraint in determining the nominal budget. Furthermore, in implementation phase, the legislative institution is not directly involved in disbursing and spending student organization funds. Moreover, validity checking of expenditure evidences in the accountability phase is limited to seeing the completeness of the bills and receipts identities only, without making confirmation to the bills and receipts issuer.]]>
<![CDATA[FRAUD AND WHISTLEBLOWING IN THE MANAGEMENT OF STUDENT FUNDS ]]>
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>;
<![CDATA[Edi Supriyono]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i1.143
<![CDATA[The aim of this study was to find out whether there is the potential for fraud and whistleblowing in the management of student funds as a way to detect fraud in universities. The type of research used in this study was descriptive qualitative research. Data collection was done through interviews, observation, and documentation. This study was conducted at one of universities located in Central Java by describing several variables including fraud, whistleblowing and management of student funds.. The data was analyzed using fraud triangle framework and the fraud scheme based on the ACFE classification. The results of this study show that in the management of student funds there was the potential for fraud, such as misuse of financial statements and corruption. There was indication of fraud, but it did not happen. Potential for whistleblowing was not found because they assume that if fraud occurs it is better to discuss it in a family manner and will not report it.]]>
<![CDATA[AN EXPERIMENTAL STUDY OF WHISTLE-BLOWING: THE INFLUENCE OF OBEDIENCE PRESSURE AND ETHICAL DILEMMAS ]]>
<![CDATA[Priska Tandi Gala]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Ari Budi Kristanto]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v3i1.71
<![CDATA[A pressure from other parties and ethical dilemmas can influence accounting staff’s intention to take whistle-blowing action. This study aims to provide empirical evidence about the intention of accounting students to take whistle-blowing action from the perspectives of obedience pressure and ethical dilemmas. Experimental design 2 x 2 between subjects is used by involving 80 participants. The treatment is given in the form of obedience pressure (high and low) and ethical dilemmas (individualist and collectivist).The findings show that the groups with lower obedience pressure and individualist treatment have a higher intention to take whistle-blowing action than the group with higher obedience pressure and collectivist treatment.]]>
<![CDATA[Peran Pencapaian Tujuan BUMDes Mandiri Jaya dalam Pengelolaan Dana Desa Sepakung Kabupaten Semarang ]]>
<![CDATA[Putri Ayu Lestari]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v4i2.2190
<![CDATA[Tujuan dari penelitian mendiskripsikan peran BUMDes Mandiri Jaya dalam mengelola dana desa di Desa Sepakung, Kabupaten Semarang. Teori yang digunakan dalam penelitian ini teori desa dan dana desa serta teori Badan Usaha Milik Desa (BUMDes). Jenis penelitian kualitatif dengan teknik pengumpulan data wawancara mendalam dan dokumentasi. Teknik analsis data penelitian ini menggunakan teknik triangulasi. Teknik triangulasi adalah teknik pemeriksa keabsahan data atau kebenaran data dengan melalui langkah – langkah yang terdiri dari: reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran BUMDes Mandiri Jaya secara umum sudah dilakukan sesuai dengan Peraturan Menteri Desa Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Pasal 2. Namun dilihat dari seluruh perannya, analisis yang dilakukan masih terdapat kendala dalam implementasi peran BUMDes Mandiri Jaya antara lain: belum terlaksannya wadah penyalur hasil pertanian desa ke pasar tradisional, kurangnya pemahaman pengelola tentang BUMDes, keberadaan BUMDes Mandiri belum diketahui oleh masyarakat sekitar, terbatasnya modal yang dimiliki oleh BUMDes Mandiri Jaya, serta kendala dalam menemukan kesepakatan bersama untuk ide pengembangan objek wisata yang di Desa Sepakung. Bagi penelitian selanjutnya diharapkan melakukan identifikasi kendala secara lebih detail dalam pengelolaan BUMDes serta memperluas narasumber guna untuk mendapatkan informasi yang lengkap.]]>
