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SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, MACHIAVELLIAN DAN PENGAWASAN BPD TERHADAP KECURANGAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Rahmawati, Dina Fitri; Purnama, Dendi; Puspasari, Oktaviani Rita; Febriansyah, Yudi
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.9149

Abstract

This study aims to determine the effect of the internal control system, community participation, Machiavellian and BPD supervision on village fund fraud with individual morality as a moderating variable in all villages in Cineam District, Mangunreja District and Tanjungjaya District, Tasikmalaya Regency. The method used in this research is descriptive method and verification method. The population obtained was 92 village fund management officers. The sampling technique used is a saturated sample where the entire population is sampled. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the results of the study, it shows that the Internal Control System has a significant negative effect on Village Fund Fraud, Community Participation has a significant negative effect on Village Fund Fraud, Machiavellian has a significant positive effect on Village Fund Fraud, and BPD Supervision has a significant negative effect on Village Fund Fraud. Moderation regression analysis shows that Individual Morality moderates the Internal Control System Against Village Fund Fraud, Individual Morality moderates Community Participation Against Village Fund Fraud, Individual Morality does not moderate Machiavellian Against Village Fund Fraud, and Individual Morality moderates BPD Supervision of Village Fund Fraud. Keywords: Internal Co Control System, Community Participation, Machiavellian, BPD Supervision, Individual Morality, Village Fund Fraud.
COMMUNITY EMPOWERMENT BY SCALING UP PAJAMBON VILLAGE GUAVA FRUIT MANAGEMENT THROUGH LOCAL INNOVATIVE DIGITALIZATION & PROCUREMENT OF E-COMMERCE BUMDES Maryam, Egidia; Febriansyah, Yudi; Nurochmah, Dina
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2134

Abstract

Pajambon Village is the westernmost village in Kramatmulya District, Kuningan Regency, West Java. Pajambon Village is located in a strategic position because it is in a highland area that has a lot of potential for abundant natural resources. The majority of Pajambon Village residents work as guava farmers and entrepreneurs. Red guava is the leading natural resource of Pajambon Village, but the obstacle faced is that the majority of the Pajambon Village community has not been able to process red guava due to limited human resources, capital, limited marketing scope and lack of response from the local government. Therefore, it is necessary to empower the community to become entrepreneurs who can advance the village economic sector. Based on the environmental conditions above, through the Capacity Building Program of the Accounting Student Association Student Organization (PPK ORMAWA HIMAKU), socialization activities of the Entrepreneurial Village / Village program will be carried out to the community with the Entrepreneurial Village / Village Movement in processing red guava into products that have selling value, with local product innovations, namely guava leaf tubruk tea, Fruity Noodles or red guava fruit processed noodles which have good health benefits, training in packaging and digital-based MSME marketing assistance in collaboration with BUMDES, Pajambon Village MSME Bazaar and Paajambon Village Business Legality Making. It is expected that after the Entrepreneurial Village Movement by holding training and mentoring can improve the quality of human resources (Human Resources) and the productivity of the Pajambon village economy, Making Pajambon Village as an Entrepreneurial Village creates new entrepreneurs who are pioneers in entrepreneurship, so that in the future there can be a new regeneration of sustainable village entrepreneurs.