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DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI: DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION Muslim, Ego; Taufik, Taufeni; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.316-334

Abstract

This study aims to analyze the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention in village fund management, with morality as a moderating variable, within the village governments of Kampar Regency. Employing a quantitative approach, the study collected primary data through questionnaires. The population comprised all 242 villages in Kampar Regency, and the sampling technique used was a census (saturation) method. A total of 726 respondents were selected based on predetermined criteria. Data processing was performed using SPSS version 27, and Moderated Regression Analysis (MRA) with interaction tests was applied for data analysis. The results indicates that apparatus competence and internal control systems have a significant effect on fraud prevention in village fund management, whereas the whistleblowing system does not show a significant effect. Furthermore, morality moderates the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention. These findings provide practical guidance for village governments to enhance training, transparency, and ethical culture, thereby minimizing the risk of fraud. The implementation of these measures is expected to foster more accountable and integrated governance of village funds.
Factors influencing readiness of local governments in implementing government regulation in government of Riau province Azlina, Nur; Naza, Ahrun; Julita, Julita
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art2

Abstract

This study is to examine the factors influencing the readiness of local governments in the implementation of Government Regulation 12 of 2019 regarding regional financial management. The investigated factors include human resources competency and organizational commitment. The research applied a quantitative approach using primary data. The sample for this study consisted of 108 respondents from 27 regional work units in the government of Riau Province. The method of determining the sample by using a census sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 25.0 software. The results of this study represent that the human resources competency has a significant positive effect on the readiness in implementing regulation and then organizational commitment has a significant positive effect on the readiness in implementing regulation. The research contributions are important for local governments to strategize the effective guidelines for change to ensure the successful implementation of the regulation.
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen, dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Yulia, Fanny; Anugerah, Rita; Azlina, Nur
JURNAL ILMIAH FEASIBLE: Bisnis, Kewirausahaan dan Koperasi Vol 3 No 1 (2021): Junal Ilmiah Feasible (JIF): Bisnis, Kewirausahaan dan Koperasi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/fb.v3i1.2021.88-96.9549

Abstract

Penelitian ini bertujuan mengetahui pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. populasi dalam penelitian ini adalah pegawai di 33 organisasi perangkat daerah Kota Pekanbaru. Sedangkan responden terdiri dari Kepala bagian keuangan, kepala sub bagian keuangan, dan bendahara pengeluaran  yang berjumlah 68 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Hasil penelitian membuktikan bahwa (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifika 0,017 (2) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014 (3) kesesuaian kompensasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,006 (4) moralitas manajemen berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,039 (5) budaya etis organisasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014. Berdasarkan hasil uji koefisien determinasi atau Adjusted R2 sebesar 0,405 menunjukkan bahwa kecenderungan kecurangan akuntansi dipengaruhi 40,5% oleh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen dan budaya etis organisasi. Sedangkan sisanya 59,5% dipengaruhi variabel lain. Keywords:  Kecenderungan Kecurangan Akuntansi; Pekanbaru
Pengaruh Angkatan Kerja, Tingkat Pendidikan, dan Pendapatan Perkapita terhadap Kemiskinan di Kota Jambi Azlina, Nur
Edu Sosial Vol. 4 No. 2 (2024): Jurnal Pendidikan Ilmu Pengetahuan Sosial
Publisher : Jurusan Pendidikan IPS FKIP UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jeso.v4i2.48706

Abstract

Pertumbuhan ekonomi merupakan indikator penting dalam menilai keberhasilan pembangunan suatu daerah. Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, pengangguran, dan investasi terhadap pertumbuhan ekonomi Provinsi Jambi selama periode 2011–2023. Fokus penelitian ini didasari oleh peran ketiga variabel tersebut dalam memengaruhi stabilitas makroekonomi dan kapasitas produksi daerah. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik (BPS) dan instansi terkait. Metode analisis yang diterapkan adalah regresi linier berganda dengan uji t, uji F, serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, inflasi berpengaruh negatif signifikan terhadap pertumbuhan ekonomi dengan nilai signifikansi 0,021, yang menandakan bahwa kenaikan inflasi menekan laju pertumbuhan ekonomi. Pengangguran juga berpengaruh negatif signifikan terhadap pertumbuhan ekonomi dengan nilai signifikansi 0,035, mengindikasikan bahwa tingginya tingkat pengangguran menghambat aktivitas produktif. Sementara itu, investasi berpengaruh positif signifikan terhadap pertumbuhan ekonomi dengan nilai signifikansi 0,004, sehingga semakin tinggi investasi maka semakin besar kontribusinya terhadap peningkatan output regional. Secara simultan, ketiga variabel berpengaruh signifikan terhadap pertumbuhan ekonomi dengan nilai F-hitung 18,763 (sig. 0,000) dan R² sebesar 0,693. Dengan demikian, inflasi yang terkendali, penurunan tingkat pengangguran, serta optimalisasi investasi menjadi kunci penting dalam mendorong pertumbuhan ekonomi Provinsi Jambi secara berkelanjutan.
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE Susilatri, Susilatri; Humairoh, Fitri; Ramaiyanti, Sinta; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.265-278

Abstract

This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs.
PENGEMBANGAN MEDIA PEMBELAJARAN “PIGAM TAPE” BERBASIS MACROMEDIA FLASH 8 MATERI MENGIDENTIFIKASI LAMBANG/SIMBOL SISWA KELAS III SEKOLAH DASAR Azlina, Nur; Mujiwati, Endang Sri; Damariswara, Rian
TARBAWI:Journal on Islamic Education Vol 7, No 2: Oktober 2023
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/tarbawi.v1i2.2312

Abstract

The objectives of this research are: 1) knowing the validity; 2) knowing the effectiveness; and 3) knowing the responses of teachers and students to the learning media "PIGAM TAPE" based on macromedia flash 8 material identifying symbols/symbols of grade III elementary school students. The method used in this research is the development method (RnD) with the ADDIE development model. Data collection techniques using tests and questionnaires. While the data analysis technique uses quantitative and qualitative data analysis. The results of the research on the development of learning media "PIGAM TAPE" based on macromedia flash 8 material to identify symbols for grade III elementary school students are as follows: (1) declared very valid by meeting the criteria for the percentage of media validity of 89% and material validity of 93.3%, (2) declared good based on the teacher's response by meeting the percentage criteria of 94%, while the results of student responses in the limited trial received a percentage of 100% and in the broad trial received a percentage of 95%, and (3) declared effective by meeting the percentage of classical learning completeness of the student test of 100%. Based on these results, it can be concluded that the PIGAM TAPE learning media is declared very valid and feasible to use in learning Indonesian language on the material of symbols of traffic signs.
Peningkatan Hasil Belajar Penyelesaian Soal Cerita KPK dan FPB dengan Model Polya di Kelas V SDN 01 Pandam Basasak, Kapau Azlina, Nur; Ahmad, Syafri
e-Jurnal Inovasi Pembelajaran Sekolah Dasar Vol 4, No 2 (2016): (Mei-Agustus) e-JIPSD
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/e-jipsd.v7i5.6504

Abstract

This study aims to describe the improvement in learning outcomes of problem solving for students on mathematics with the Polya model). This type of research is Classroom Action Research (CAR) using a qualitative and quantitative approach. The subjects of this study were teacher and fifth grade students. The research was carried out in two cycles. Research procedures include, planning, implementation, observation, and reflection. Research results from cycle I to cycle II. (a) The average learning planning value of Cycle I 74.95% increased to 96.4% in cycle II. (b) the average value of the implementation, the activity of the teacher in the first cycle, which is 72.5% has increased in Cycle II to 92.5%. In the activities of Cycle I students with an average of 73.75% increased in Cycle II to 90%. (c) The results of improving student learning in problem solving in Cycle I with an average value of 72.96 increased in cycle II to 84.61 Thus the Polya model can improve the results of problem solving skills in mathematics learning in Class V SDN 01 Pandam Basasak Kapau.
Analysis of Savings and Loan Practices of Women's Groups of National Madani Capital Mekar Syariah at the Bengkalis Branch Office in a Review of Islamic Economics Surohman, Irzan; Azlina, Nur; Indira, Nur; Listiawati, Irda; Rini, Disti Marta; Hasan, Zulfikar
West Science Journal Economic and Entrepreneurship Vol. 1 No. 05 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsee.v1i02.69

Abstract

The purpose of this research is to find out how savings and loan practices are carried out at Civil National Capital. This type of research is field research conducted to explore data obtained from the location or research field. This research is classified as a qualitative research using a qualitative descriptive approach. The population in this study were members of national civil capital customers and the sampling technique was purposive sampling with certain criteria in selecting the sample to achieve the research objectives. The research was made up of 10 members of the Gg Kundur women's group. The results of the study show that with this loan the customer is greatly assisted in running his business.
PELATIHAN PENERAPAN KEBIJAKAN AKUNTANSI PEMERINTAH KABUPATEN ROKAN HILIR Azlina, Nur; Iznillah, Muhammad Luthfi; Nasir, Azwir; A, Al Azhar; Desmiyawati; Bahri, Fathul; Amri, Taqiyuddin
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1394

Abstract

With the issuance of regulations requiring the implementation of the Regional Government Information System (SIPD), the Rokan Hilir local government made adjustments to these changes by issuing a Regent Regulation on the Rokan Hilir Regency Government Accounting Policy. Then human resources in charge of regional financial management in Rokan Hilir Regency must be able to improve their competence by conducting training in the application of Regional Government Accounting Policies according to Permendagri 77 of 2020. The purpose of this activity is to provide assistance in the form of training on the Application of Rokan Hilir Regency Government Accounting Policies in 2022 in accordance with Permendagri 77 of 2020 to human resources who prepare financial reports in SKPD and PPKD of the Rokan Hilir Regency Government. Activities are carried out using the lecture method which is adjusted to the material that has been prepared. The activity was carried out on August 14, 2023 with 25 participants from the Regional Financial and Asset Management Agency (BPKAD) and Rokan Hilir Regency Accounting Personnel. The activity has been carried out well and adds new knowledge to the Human Resources of financial management in Rokan Hilir Regency so as to create accountable financial management in accordance with the mandate of the law. accountable financial management in accordance with the mandate of the law.
ENTREPRENEURSHIP CLINIC FOR FINANCE AND MARKETING: UPAYA PEMBERDAYAAN KELOMPOK USAHA PADA BUMDESA LANGGAM SAKO MENUJU SUSTAINABLE COMPETITIVE ADVANTAGE Alwie, Alvi Furwanti; Azlina, Nur; Iznillah, Muhammad Luthfi; Taufik, Taufeni; Maulana, Gilang Eka; Ramadhan, Gian Riovi
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1841

Abstract

Entrepreneurship Clinic for Finance and Marketing was conducted as an effort to empower business groups within BUMDesa Langgam Sako to achieve sustainable competitive advantage. In an era of increasing competition, it is essential for rural enterprises to strengthen their production capacity, management, and marketing strategies to maintain business sustainability. Therefore, this training was designed to provide participants with relevant knowledge and skills. The objective of this activity was to enhance the capacity and competitiveness of BUMDesa Langgam Sako's business groups through comprehensive training in production, management, and marketing. The training was held from August 4th to 9th, 2024, at BUMDesa Langgam Sako, Teluk Latak Village, Bengkalis Regency. The training consisted of workshops and interactive classroom sessions. Participants were provided with relevant materials and opportunities to practice the skills they learned. This activity was attended by 30 participants from BUMDesa Langgam Sako’s business units, who showed significant improvement in their understanding of production techniques, business management, and online marketing. Monitoring and evaluation revealed that this training successfully strengthened managerial foundations, improved production standards, and expanded the digital marketing reach of the participants. Participants were also provided with training modules to ensure ongoing understanding. This training was effective in enhancing the capacity of BUMDesa’s enterprises and is expected to provide sustainable impacts on the growth and competitiveness of these business units in the future.
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Al Azhar A Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amri, Taqiyuddin Andi Dahliaty Azahra, Mutiara Azwir Nasir Bahri, Fathul Damariswara, Rian Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Edi Erwan Eka Maulana, Gilang Emrinaldi Nur DP Endang Sri Mujiwati Evi Sribudiani Fathul Bahri Fawaida, Ulya Firdaus Firdaus Halida Sophia Hamzah, Hajrah Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Henni Noviasari Hua, Me Humairoh, Fitri HUSNI SHABRI Idrianto, Odi Ilma, Arini Ilma Imam Fakhruddin Indira, Nur Ira Amelia Iznillah, M. Luthfi James Hellyward Jauhariah, Siti Julita Julita Kamaliah Kamaliah, Kamaliah Listiawati, Irda Luthfi iznillah, Muhammad Luthfi, Muhammad Maulana, Gilang Eka Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Mardhiansyah Mukhlisin Mukhlisin Muslim, Ego Nafis, Cholil Nainggolan, Misco Valensi Naza, Ahrun Noratika, Noratika Nurhasanatang, Siti Nurul Ardiani Nurulita, Suci Putra, Arfend Adi Putra, Rizki Agus Putri, Siti Nurrahayu Qizam, Ibnu Rahmani, Sofiah Rahmawati, Lusi Ramadhan, Gian Riovi Ramaiyanti, Sinta Ratnawati , Vince Rheny Afriana Hanif Rijal, Abdul Rini, Disti Marta Rino Riyaldi Riovi Ramadhan, Gian Rita Anugerah Rofika Rofika Rofika, Rofika Rosman, Romzie Safitri, Meilina saputri, sri mulya Sari, Embun Widya Siregar, Siti Saidah Siregar, Zhakia Nathasha Surohman, Irzan Susilatri Susilatri, Susilatri Susilawati, Susilawati Syafri Ahmad, Syafri Syahida, Aztyara Taufeni Taufik Titania Tjandrawati Nugroho Triwahyuni, Mustika Tsalitsa, Annuriana Yananta Sari, Debyta Yesi Mutia Basri Yulia, Fanny Yundari, Yundari Yunni, Yunni Zulfikar Hasan