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All Journal JURNAL AKUNTANSI DAN AUDITING Nadwa : Jurnal Pendidikan Islam Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Pangabdhi Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Dinamika Ekonomi dan Bisnis JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-SAKTI (Jurnal Sains Komputer dan Informatika) JISIP: Jurnal Ilmu Sosial dan Pendidikan AKURASI: Jurnal Riset Akuntansi dan Keuangan Ilmuna: Jurnal Studi Pendidikan Agama Islam JKP | JURNAL KEPEMIMPINAN PENDIDIKAN Economics and Digital Business Review Journal of Computer, Electronic, and Telecommunication (COMPLETE) Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan J-SAKTI (Jurnal Sains Komputer dan Informatika) Action Research Literate (ARL) Jurnal Widya Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Rekognisi Akuntansi (JRA) PEDAGOGI: Jurnal Ilmiah Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Edukasia: Jurnal Pendidikan dan Pembelajaran DEVICE : JOURNAL OF INFORMATION SYSTEM, COMPUTER SCIENCE AND INFORMATION TECHNOLOGY Indonesian Journal of Islamic Economics and Finance Jurnal Ilmia Widya Pustaka Pendidikan Jurnal Pendidikan Islam Anak Usia Dini (Anaking) GENIUS: Indonesian Journal of Early Childhood Education Jurnal Indonesia : Manajemen Informatika dan Komunikasi PUBLIDIMAS MANUSKRIPTA Jurnal Cahaya Edukasi Akurasi
Siti Aliyah
UNISNU JEPARA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Akurasi

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Faktor organisasional dan perilaku sebagai determinasi kecurangan akuntansi di Pemerintah Desa Sari, Elsa Arum Prafita; Aliyah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1762

Abstract

This study analyzes the influence of organizational and behavioral factors on accounting fraud within Indonesian village governments. Using a quantitative approach, primary data were collected via questionnaires from 141 village officials across 11 villages (saturated sampling). Multiple linear regression analysis in SPSS 25 revealed that among five independent variables, only unethical behavior had a positive, significant influence on accounting fraud. Other variables—internal control, organizational ethical culture, compensation suitability, and organizational commitment—did not show a significant effect. These findings indicate that fraud is driven more by individual behavior than systemic factors. The study recommends strengthening individual integrity through ongoing ethics training and tightening oversight mechanisms. It contributes to understanding the determinants of fraud at the village level, with policy implications for embedding ethical values and implementing behavior-focused prevention programs. Public interest statements This study helps the public understand that unethical behavior is the leading cause of financial fraud in village governments. Hence, communities can actively promote transparency, accountability, and oversight of village funds to support shared welfare.
Co-Authors Abdillah, Syaik Afriani, Ferina Agustin, Erin Rosna Aida Nahar Amalia, Lutvia AMALIAH, RIMA Aminah Happy Moninthofa Ariyani Ani Andriyani Arinda, Nini Asriha Kurnia Utami Ayoe Elhias Nst, Mas Azka, Sabila Magfirul Bambang Sulistiono, Bambang Damayanti, Dety Desi, Efani Desti Lestari, Desti Edi, Firman Elhias Nst, Mas Ayoe Enceng Iip Syaripudin Eriyani, Reni Nur Fatmala Indriani, Riska Fauziah, Ade Sipa Parida Firdausiyah, Raudlatul fithry tahel, fithry Fitri Wulandari Galaupa, Resi Gaussian, Gini Hafis, Muhammad Hasanah, Ainul Hts, Dedek Indra Gunawan Huda, Nova Nurul Hutahaean, Tiara Enrina Indriani, Ulfah Isnaini, Arfian Zhulfia Jumaiyah, Jumaiyah Khatimah, Sri Idaman KHOIRUL ANAM Khoirun Nisa, Fitri Khuriyah . Kramadibrata, Dewaki Lubis, Imam Syazali Luky Mudiarti Madaniah, Putri Maisaroh, Enni Marselin, wini Muhammad, Fadil Mumpuni, Atikah Nabila, Delia Shafa Zahra Nabilah, Sunita Nasution , Fitri Pranita nasution, fitri pranita Nasution, M. Irfan Aldy Nisa, Fitria Khoirun Nuraeni, Neng Dewi Nurajizah, Nina Nurhakimah, Yunisa Nurjanah, Ai Siti Nurlaila, Eneng Nurnajahah, Hanifah Oktaviani, Riana Paramitha Lubis, Cindy Pranoto, Reno Ardi Qudsiah, Maria Ilfa Raito, Raito Ramdiani, Siti Refais, Muhammad Agam Retno Purwani Setyaningrum Rusmawati, Angger Safitri, Difi Safitri, Mariska Sari, Elsa Arum Prafita Sari, Kimah Amelia Sasa Sunarsa, Sasa Savitri, Ratih Sintia, Refi Pravanda Siregar, Ruth Indah Siti Khodijah Siti Rohmah Solikhul Hidayat Subadriyah, Subadriyah Surya Darma Susiani, Desi Trisetiyoko, Didik Ulfah Ulfah Wahidullah Wahidullah, Wahidullah Wardana, Ovi Rizki Wardani, Elia Widari, Ida Wulan Dari, Wulan YANTO YANTO Zed, Etty Zuliawati