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Journal : AKMENIKA

Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa Adyaksana, Rahandhika Ivan; Lusmino Basia; Putri Wahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5912

Abstract

The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).
Determinan Akuntabilitas Kinerja Instansi Pemerintah Putri, Anandita; Budi Partiningsih, Diah; Fachrunnisa, Zidni Husnia; Adyaksana, Rahandhika Ivan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7699

Abstract

This research was carried out to examine the factors that influence the accountability of government agency performance. Accountability for the performance of government agencies is the obligation of every government agency to account for its performance to the public. This accountability includes the results achieved, processes and resources used. Factors in implementing performance-based budgeting, human resource competence and religiosity together can create a government that is better, cleaner and more accountable to the public. The research subject is the Regional Apparatus Unit in Gunungkidul Regency. There are 19 institutions and agencies that received an "A" rating in the 2022 Government Institution Performance Accountability Report, with a total of 114 samples selected using objective sampling techniques. Information is collected via questionnaires. The analysis shows that the implementation of performance-based budgeting and HR capabilities have a significant impact on the accountability of government agency performance, while religion has no influence. The results of the study concluded that increasing the implementation of performance-based budgeting and human resource capabilities can increase the accountability of the performance of government institutions, while the level of religiosity does not have a significant impact.
Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa Adyaksana, Rahandhika Ivan; Lusmino Basia; Putri Wahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5912

Abstract

The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).