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All Journal Sebatik Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Ekopem: Jurnal Ekonomi Pembangunan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Manajemen Bisnis dan Organisasi Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD)
Redjo, Paulina Rosna Dewi
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

 1 
MATERIALISME SEBAGAI PEMODERASI PENGARUH CINTA UANG TERHADAP KECENDERUNGAN KECURANGAN DANA DESA Kase, Marce Sherly; Redjo, Paulina Rosna Dewi
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.6238

Abstract

We conducted this research to examine the moderating effect of materialism variables on the impact of the love of money on the tendency to cheat village funds. The quantitative design used is scientific research characterized as systematic. It tests the causality of the relationship between parts and characteristics. This research was conducted in 12 villages in the West Insana sub-district of North Central Timor Regency. The source data is fundamental data obtained directly from respondents. The data collection method is a questionnaire survey where respondents provide answers directly. The population is categorized as village officials in the West Insana sub-district with a sample size of 36 village government officials with the authority to manage village finances. These were determined using purposive non-probability sampling. The research utilized Moderated Regression Analysis (MRA) or moderated regression analysis. This research found that materialism could not act as a moderating variable in the effect of love of money on the tendency to cheat village funds. The implications of this research for the local government of North Central Timor Regency are to provide financial education on how to work on village financial reports per applicable accounting standards and to include village officials in village management training activities, especially village asset management.
PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN AKUNTANSI PADA BADAN ASET DAN KEUANGAN DAERAH KABUPATEN TIMOR TENGAH UTARAG FRAUD IN THE REGIONAL ASSET AND FINANCE AGENCY OF TIMOR TENGAH UTARA DISTRICT Redjo, Paulina Rosna Dewi; Aksa, Adi Faizal
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.6437

Abstract

This study aims to analyze internal control (presence and absence) and individual morality (high and low) on the occurrence of fraud. The research method uses an experimental study on the Badan Aset dan Keuangan which has the obligation to organize accounting and accountability reports for the implementation of the Regional Budget. This research will combine the theory of fraud and ethics in the context of local government in Indonesia. Individual moral level (high and low) and organizational internal control elements (present and absent) are factors that will be investigated as causes of fraud. The fraud triangle theory and agency theory are the basis of this research. The results showed that individual morality and internal control were found to play an important role in preventing fraud.
Co-Authors Aksa, Adi Faizal Aziz, Syaefudin Babulu, Natalia Lily Destin Alfianika Maharani Ismi Andari, Ismi Kase, Marce Sherly Kiha, Emilia Khristina Klau, Anggelina Delviana Kun, Virgilia Filomena Luruk, Febriana Manane, Desmon Redikson Manek, Aquidowaris Naimnanu, Lusia Odila Nurul Huda Oki, Kamilaus Konstance Oki, Kamilaus Konstanse Pangastuti , Margaretha Diana Sanbein, Godeliva Susan