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All Journal Jurnal Keuangan dan Perbankan PROFIT : Jurnal Administrasi Bisnis Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Perpajakan AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Jurnal Sosial dan Teknologi Jurnal Pengabdian Masyarakat Nusantara Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Comprehensive Science Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development
Apriyanto, Gaguk
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Detecting Potential Fraud in Village Fund Management from the Fraud Hexagon Theory Perspective Apriyanto, Gaguk; Kumar, Abdul Malik
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p307-321

Abstract

Research Background: Village heads and village officials are the most dominant perpetrators of corruption at the village level in Indonesia. The village head's leadership role is crucial in managing village government, including the village budget. Introduction/Main Objectives: This study aims to analyze the influence of the fraud hexagon elements on the potential for fraud in village fund management, with religiosity as a moderating variable. Method: A sample of 200 village officials was analyzed using PLS-SEM through SmartPLS 4.0. Result: The results indicate that the effectiveness of the internal control system and the competence of village officials have a significant positive effect, while organizational culture and political connections have a significant negative effect. Compensation suitability and village officials' morality have no significant effect. Religiosity only moderates the relationship between the effectiveness of the internal control system and fraud, but does not moderate the relationships between compensation suitability, organizational culture, village officials' competence, village officials' morality, and political connections. Conclusion: Based on the research results described relevant agencies are advised to continue strengthening and improving their village fund management oversight systems to minimize the potential for fraud. Village fund managers are expected to demonstrate a strong sense of responsibility in carrying out their duties, as any actions that suggest fraud, even if only suspicion, cannot be justified.
Behavioral Accounting and Control in Village Fund Management in Indonesia Apriyanto, Gaguk; Abdul Azis, Saman; Putri, Thalita Ananda
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p202-215

Abstract

Research Background: This article examines the role of behavioral accounting in improving village fund management control in Indonesia. As public sector organizations face increasing demands for accountability and efficiency, understanding the psychological and behavioral aspects that influence financial decision-making becomes crucial. Behavioral accounting, which integrates insights from psychology and organizational behavior, offers a nuanced perspective on budgeting practices beyond traditional financial metrics. Introduction/Main Objectives: This study highlights the influence of morality, capabilities, and innovative work behavior on village fund management. Methods: Data collection was conducted by distributing questionnaires to village officials directly involved in village finances. The sample size for this study was 178 people, selected using a purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis using IBM SPSS 26. Results: The results indicate that morality, capabilities, and innovative work behavior of village officials have a positive effect on village fund management. Morality, capabilities, and innovative work behavior of village officials will be able to prevent fraud in village funds and improve accountability in village fund management. Conclusion: This research is expected to contribute to the implementation of sound village fund management in the reallocation and refocusing of the State Budget (APBN). Ultimately, this study proposes strategic implications for integrating behavioral insights into public financial management. This article contributes to the discourse on public sector accountability reform by emphasizing the human dimension of budget control.
Co-Authors Abdul Azis, Saman Achmad Firdiansjah Akidah Fitrah Bagus Setyawan Burhan, Mohammad Eloi Diana Nokas Harianto Respati Harmono, Harmono Indyah Herdiyanti Kris Ulfan Kumar, Abdul Malik Maria Dwi Jemunu Marija Marija Maxion Sumtaky Moises Boling, Januario Mukhtaro, Hidayatul Nenik Mey Yetty Norman Sitinjak Palasari, Rr. Suci Parawiyati Parawiyati Pramudya Widodo, Tito Dimas Prasetiyo, Supriyadi Eko Prihat Assih Putri, Thalita Ananda Respati Respati Rizal Tri Arifiyanto Rohmatin, Binti Lailatur Sari Yuniarti Sihwahjoeni Sihwahjoeni Subiantoro, Edi Sugeng Haryanto Sutriswanto Sutriswanto Sutriswanto, Sutriswanto Sutriswanto, Sutriswanto Ulfan, Kris Ulfan, Kris Vinsensius Vinsensius Vinsensius Vinsensius Yetty, Nenik Mey