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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Public and Business Accounting Mount Hope Global Economic Journal Ecoducation
Fatimah, Ari Nurul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Pengaruh Kondisi Keuangan dan Motivasi Pada Minat Calon Sarjana Akuntansi Universitas Tidar Dalam Mengikuti Pendidikan Profesi Akuntansi Di Masa Pandemi Covid-19 Sumarna, Riza Aziza; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.898

Abstract

The purpose of this study was to find out whether financial conditions and motivation affect the interest of accounting students at Tidar Magelang University in participating in the Accounting Profession Education (PPAk) during the Covid-19 pandemic. The method of collecting data is through a questionnaire with a sample of 50 respondents. Meanwhile, the data analysis model used is Multiple Linear Regression. The results of this study indicate that the financial condition variable does not have a significant effect and the motivation variable has a significant influence on the interest of accounting students to take the Accounting Profession Education (PPAk) during the Covid-19 pandemic.
Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Co-Authors Bharata, Risma Wira Diah Agustina Prihastiwi Isti'anah, Keri Saroh Khafida, Rosiana Nisa, Wachidah Chafidhotun Nuwun Priyono Pitaloka, Shinta Dian Ayu Raissa, Nadilla Amanda Siti Arifah Sumarna, Riza Aziza Supanji Setyawan, Supanji Widowati, Sekar Ayu Yulida Army Nurcahya Yustikasari, Evi