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All Journal Jurnal Manajemen Terapan dan Keuangan The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Journal of Islamic Economic and Business Jurnal Abdidas Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Journal of Governance, Taxation, and Auditing Maqdis: Jurnal Kajian Ekonomi Islam Journal of Applied Accounting Journal of Economics and Management Scienties International Journal of Accounting and Management Research (IJAMR) Sriwijaya Accounting Community Services
Tanra, Andi Ainil Mufidah
Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency) Muhammad Baihaqy Syam; Muhammad Ansar; Muhammad Din; Andi Ainil Mufidah Tanra; Lucyani Meldawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10337

Abstract

Purpose: This study aims to examine the influence of discretion and accountability on fraud pentagon model practices in village fund management. The primary focus is to explore the interaction of these variables with the risk of fraud at the village level, testing the general assumption of whether these variables serve as preventive tools or, conversely, as facilitators. Methods: This study employs a quantitative approach with a sample size of 97 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), operated through SmartPLS 4 software. Results: The findings reveal significant yet paradoxical results. First, discretion has a positive and significant effect on fraud (0.445), indicating a loophole for the abuse of authority (opportunity). Second, accountability also has a positive and significant effect on fraud (0.504), demonstrating a phenomenon of "symbolic accountability" where administration is utilized as a facade to conceal irregularities. Overall, these two variables contribute 54.1% to the variance of the fraud pentagon model in village funds. Implications: These results indicate that strengthening accountability that is merely formalistic without substantive oversight actually increases the risk of fraud. It is recommended that local governments tighten the boundaries of discretion (bounded discretion) and transition the oversight system from mere document audits to more stringent physical field verification.
Fraud trend in the regional government of Central Sulawesi province Taufik Hidayat B. Tahawa; Nurhidayah Nurhidayah; Andi Ainil Mufidah Tanra; Riady Ibnu Khaldun
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.
Narratives of Independent Oil Palm Smallholders on Production Costs, Selling Prices, and Famuly Economic Dynamics Eva Jannuriati; Ni Made Suwitri Parwati; Andi Ainil Mufidah Tanra
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 10 No 2 (2026): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v10i2.35767

Abstract

This study explores how independent oil palm farmers narrate production costs, fresh fruit bunch (FFB) selling prices, and household economic resilience in Bambalamotu Village, Pasangkayu Regency. A qualitative narrative design with a phenomenological orientation was used to capture farmers' lived experiences rather than to measure economic variables statistically. Data were collected through in-depth interviews, observation, and documentation involving two independent oil palm farmers and two family members who participate in household economic decision-making. The data were analyzed through reduction, thematic categorization, and meaning interpretation. The findings show that rising production costs are experienced not only as operational expenses but also as pressures that reshape household priorities. FFB prices function as the main reference for planning family expenditures, yet price fluctuations create uncertainty because farmers must pay for fertilizer, labor, maintenance, and transport before income is secured. Farmers respond by postponing non-urgent spending, using family labor, organizing collective harvesting arrangements, and diversifying income through other agricultural activities. The novelty of this study lies in showing that independent farmers use cost and price information as informal management accounting knowledge, even without formal records. These findings extend smallholder livelihood and management accounting literature by positioning farmers as active interpreters of economic information and household survival strategies.
Co-Authors Ahmad, Shidq Dhiyaurrahman Andi Chairil Furqan Andi Mappanyukki Arung Gihna Mayapada Aulia, Eghy Widya Anugrah Ayu Safitri Bakry, Mohammad Iqbal Balgis Balgis Daud Ruranto Buntulabi Erwan Sastrawan Eva Jannuriati Faizal Azdar Furqan, Andi Chairil Husnul Hatimah Indra Basir Jamaluddin Latifah Sukmawati Yuniar Liato, Della Fitriany Lucyani Meldawati Mapparessa, Nurlaela Masruddin Muhammad Afdhal Muhammad Ansar Muhammad Baihaqy Syam Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati, Muliati Muslimin, Ulfah Rizky Mustamin Mustamin Nadhira Afdalia, Nadhira Nanda Nanda Nichen, Nichen Nina Yusnita Yamin Novita Wulandari Nurdin, Jurana Nurhidayah Nurhidayah Oneng, Muthia Yogelina OSTENSIO, Gracelia N. Parwati, Ni Made Suwitri Putri, Arina Putri, Helmalia Rahayu Indriasari Riady Ibnu Khaldun Rizqan, Andi Muhammad Rudy Usman SALSABILA, Meita Gania Sangadji, Mia Lestari Sania, Nuzul Satriani Satriani Selmita Paranoan Septian Septian Suci, Indah Taufik Hidayat B. Tahawa Tenripada, Tenripada Totanan, Chalarce Ujang Sumarwan Yulfani, Yulfani