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All Journal JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Wahyu Marpaung, Linda
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Optimization of Law No. 6/2014 on Villages as a Prevention of Village Fund Corruption in Sempajaya Village Jefri, Jefri; Wahyu Marpaung, Linda
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33851

Abstract

Law No. 6/2014 on Villages gives villages broad authority in managing governance and development. The increase in village fund allocations from IDR 20.7 trillion in 2015 to IDR 71 trillion in 2024 places villages at the center of national development. However, along with this, there has been an increase in cases of corruption of village funds, as reported by ICW. Factors causing corruption include unclear regulations, personal factors of the village head, and lack of community participation. Transparency and accountability in the management of village funds are key in preventing corruption. Therefore, optimizing the implementation of the Village Law is necessary to ensure that village funds are used as intended and to avoid legal problems. This research uses an empirical juridical method with a focus on analyzing primary and secondary data, collected through interviews. The approaches include statutory, conceptual, and case, with qualitative data analysis to understand and present the findings. Sempajaya Village has successfully implemented Law No. 6/2014 on Villages by applying transparency and accountability in the management of village funds. Active community participation in the planning, implementation, and monitoring of village funds creates an open and accountable government. This ensures that village funds are used for development, empowerment, and community services, preventing corruption, and realizing independent, strong, and prosperous villages.
The Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud in Agricultural Companies in the Plantation Sub-Sector (Listed on the IDX) Hajeriah Mualim, Andini; Wahyu Marpaung, Linda; Stephen C. Fajardo; Safa D. Manala-O
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.363

Abstract

The focus of the study is to examine the Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud. This study was conducted to demonstrate that applying theoretical and quantitative fraud detection models can help identify the likelihood of financial statement manipulation. Companies that are evaluated using these approaches are expected to show more transparent and accountable financial reporting practices, thereby strengthening investor confidence and improving corporate governance. Secondary data serves as the data source for this study, which uses quantitative data types. A population of 32 in the Agricultural Companies in the Plantation Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2021-2024 as many as 20 samples using the Purposive Sampling method. Hypothesis testing was conducted using logistic regression analysis using SPSS 26.0 software. The results showed that Fraud Diamond, Beneish M-Score, Dechow F-Score simultaneously influenced Financial Statement Fraud. ACHANGE, ROA, RECEIVABLE, BDOUT, AUDCHANGE partially influenced Financial Statement Fraud. While LEV, DCHANGE, Beneish M-Score, Dechow F-Score partially did not have a significant effect on Financial Statement Fraud.
Co-Authors Hajeriah Mualim, Andini Jefri Jefri Safa D. Manala-O Stephen C. Fajardo