Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
Rochmatul Isnaeni
Department of Accounting Universitas PGRI Yogyakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Internal Control System and Spirituality on Fraud Prevention in Village Fund Management Dekeng Setyo Budiarto; Rochmatul Isnaeni
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13943

Abstract

This study examines whether the internal control system, spirituality, and community participation prevent fraud in managing village funds.This study uses a survey method by distributing questionnaires offline. The objects used are 17 villages that receive village funds in Nusawungu District, Cilacap Regency. The number of respondents in the study was 85 village officials. Hypothesis testing using a structural equation model.The results showed that the internal control system and spirituality affected fraud prevention. Furthermore, fraud prevention involves the success of village fund management. However, community participation does not affect fraud prevention.This study was limited to one area with small number of sample, so the results may not be generalizable.Several previous research findings tested the internal control system, spirituality and community participation on the successful management of village funds partially. This research builds on previous findings with the structural method.
Co-Authors Budiarto, Dekeng Setyo