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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
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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.
HIMPAUDI as a Bridging Organization in Deep Learning Mentoring for PAUD Teachers: A Literature Review Aliyah, Siti; Widari, Ida; Wardani, Elia
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 2 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i2.1993

Abstract

The implementation of Deep learning in early childhood education faces significant challenges, particularly the gap between the technical complexity of Deep learning and the diverse competencies of PAUD teachers. This gap has the potential to hinder the optimal use of Deep learning as a tool for learning development and assessment. The Association of Indonesian Early Childhood Educators and Education Personnel (HIMPAUDI) as a professional organization has an extensive network and understands the local context, but its role in facilitating teacher competency in the implementation of Deep learning has not been widely explored. This literature review aims to analyze the role of HIMPAUDI in the Deep learning mentoring program for PAUD teachers, using Bridging the Gap. This is to explain how this organization can bridge the gap between the intended implementation of Deep Learning and the actual realization that occurs in the field. The literature review method with a qualitative approach was chosen in this study. Primary data sources were obtained from scientific journal articles, books, as well as relevant policy documents and official publications of HIMPAUDI. Data analysis was carried out by grouping findings into key dimensions of Bridging the Gap. The study results show that HIMPAUDI acts as a strategic bridge through four main functions: facilitator for teacher capacity development, mediator between teachers and stakeholders, platform for strengthening learning communities, and partner for advocacy and quality control. These roles enable holistic mentoring to improve the competency of early childhood education teachers in adopting a contextual and sustainable Deep Learning approach.
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