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All Journal PROSIDING SEMINAR NASIONAL Jurnal Akuntansi dan Pajak JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business eCo-Buss Jurnal Riset Akuntansi Kontemporer Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Social and Management Studies (IJOSMAS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Community Service RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Islamic Business and Management Review INCOME : Jurnal Akuntansi dan Keuangan International Journal of Economics, Management and Accounting Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Erna Hendrawati
Universitas Wijaya Kusuma Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Fraud Prevention of Village Fund Management Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.882 KB) | DOI: 10.54099/ijibmr.v2i1.136

Abstract

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.
PERSEPSI PELAKU USAHA MIKRO KECIL SERTA MENENGAH TENTANG AKUNTANSI, WAWASAN AKUNTANSI, TINGKAT PENDIDIKAN SERTA SKALA USAHA TERHADAP PEMAKAIAN INFORMASI AKUNTANSI Erna Hendrawati
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.221

Abstract

Guna menguji serta menganalisis pengaruh perspektif pelaku, wawasan akuntansi, tingkat pendidikan, serta skala bisnis terhadap pemakaian informasi akuntansi pada UMKM, penelitian ditulis akan menguji serta menganalisis pengaruh masing-masing faktor. Tujuan dari uraian masalah penelitian ditulis ialah guna memastikan bagaimana UMKM memakai informasi akuntansi dalam kaitannya dengan persepsi mereka tentang akuntansi, wawasan mereka tentang akuntansi, tingkat pendidikan mereka, serta ukuran bisnis mereka. Penelitian ditulis bersifat kuantitatif. Jenis data dipakai ialah data primer, dikumpulkan melalui penyebaran kuesioner secara berkala kepada pelaku UMKM Kota Cepu. Dengan memakai metode purposive sampling, diambil sampel sebanyak 100 responden dari populasi. Temuan studi ini memperlihatkan memakai informasi akuntansi mempunyai dampak substansial pada bagaimana usaha kecil serta menengah tentang akuntansi, wawasan akuntansi, pencapaian pendidikan, serta skala bisnis.
Co-Authors Abidin, Khoirul Agam Sulaksono Ahmad Hafizh Zaky Anggita Asteria Wati Bambang Surahman I Made Laut Mertha Jaya Johny Sugiono Khoirul Abidin Kholidiah, Kholidiah Kriviņš, Anatolijs Lilik Pirmaningsih Lusy Tunik Muharlisiani Mariana Ayu Damayanti Rianghepat Mira Pramudianti Mira Pramudianti Mohammad Sawir Nurhidayati Nurhidayati Pramudianti, Mira Putri, Salsabilla Rahma Yofana Raynetha, Tiara Sri Mulyono Tania Tania Tiara Raynetha