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All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Akuntansi dan Pajak Al Ishlah Jurnal Pendidikan Jurnal Pemberdayaan Masyarakat Madani (JPMM) International Journal of Supply Chain Management International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Studi Akuntansi, Keuangan, dan Manajemen Asia Pacific Journal of Management and Education Indonesian Journal of Islamic Economics and Finance Paradoks : Jurnal Ilmu Ekonomi Jurnal Pemberdayaan Nusantara Jurnal Wawasan Promosi Kesehatan Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia IIJSE Jurnal Kesehatan dan Kesehatan Gigi Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia Holistik Analisis Nexus Escalate : Economics and Business Journal ENDLESS : International Journal of Future Studies Journal of Scientific Interdisciplinary Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Gizi Ilmiah Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Atestasi : Jurnal Ilmiah Akuntansi Accounting Student Series on Emerging Trends
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Fraud Analysis in Village Fund Management from the Perspective of Fraud Hexagon Theory in Buton Regency Nur Azkia; Ishak Awaluddin; Tuti Darmawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10397

Abstract

This research sets out to have a proper look at how the Fraud Hexagon elements shape dodgy practices in village fund management. A quantitative, explanatory approach is used, with first-hand data gathered through questionnaires handed out to selected village officials in Buton Regency via purposive sampling. The predictors cover pressure, opportunity, rationalisation, competence, arrogance, and collusion, while the outcome of interest is fraud involving village funds. The numbers were then crunched using multiple linear regression. The results show that all elements of the Fraud Hexagon have a positive and significant effect on fraud in village fund management. This finding confirms that fraud is influenced by a combination of structural, behavioral, and social relational factors within village organizations. This study strengthens the application of the Fraud Hexagon theory in the public sector and provides practical implications for strengthening internal control and village financial governance.
The Influence of Performance-Based Budgeting on Budget Absorption with Employee Commitment as a Moderating Variable at LPP RRI Kendari Dewi Febriyanti; Intihanah Intihanah; Tuti Dharmawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10067

Abstract

This study aims to analyze the effect of performance-based budget planning on budget absorption, with employee commitment as a moderating variable, at the Public Broadcasting Institution of Radio Republik Indonesia (LPP RRI) Kendari. The research problem originates from the persistent deviation between the Fund Disbursement Plan (Page III of the DIPA) and actual budget realization, indicating that planning quality has not yet fully supported timely, well-targeted, and result-oriented budget implementation. The study employs a quantitative approach with a causal design. Primary data were collected through a five-point Likert-scale questionnaire administered to 35 employees directly involved in the planning, implementation, management, and reporting of the budget. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results show that performance-based budget planning has a positive and significant effect on budget absorption, with an original sample coefficient of 0.656, a t-statistic of 5.605, and a p-value of 0.000. Employee commitment also has a positive and significant effect on budget absorption, with a coefficient of 0.370, a t-statistic of 3.452, and a p-value of 0.001. Furthermore, employee commitment is shown to strengthen the effect of performance-based budget planning on budget absorption, with an interaction coefficient of 0.236, a t-statistic of 2.369, and a p-value of 0.018. The structural model explains 71.6% of the variation in budget absorption (R² = 0.716; adjusted R² = 0.688), while the remaining 28.4% is explained by factors outside the model, such as human resource competence, the internal control system, or organizational culture. These findings confirm that optimizing public-sector budget absorption cannot rely solely on the quality of planning documents, but also requires the commitment of employees as the primary implementers of programs and activities.
Evaluation the implementation of the regional government accounting information system Tuti Dharmawati; Hasbudin Hasbudin; Muhammad Jufrianci Dewa
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 7 No. 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211227

Abstract

This study aims to determine the implementation of the regional government accounting information system. This paper is a descriptive analysis with a qualitative approach. In data collection, interview and documentation techniques were employed. The results of this study indicate that the Accounting Information System (AIS) applied by the Kendari City has not been implemented optimally. It is proven that has not carried out its financial report input independently using the SIMDA Finance application. Instead, the authorized officer still went to the Kendari BPKAD office.
Co-Authors Abbas, Nasution Adhanti Eka Fitriyani Agung Wibawa Mahatva Yodha Ahmad Jurnaidi Wahidin Aisya, Nur Aksa, Putriana Aldino Pasha Alima Fitriyani Andi Baso Makkawaru Andi Basru Wawo Andi Muhammad Fuad Ramadhan Andini, Sarah andrew shandy utama, andrew shandy Angriani Fusvita Ani Umar Anto, La Ode Anto, La Ode Aprih Santoso Arfa Fachrulla Arifuddin Arifuddin Arifuddin Mas'ud Arum Ardianingsih Ashfan, Mahadharu Ashifaati Aspar, Zulkifli Asri Ady Bakri Asrip Putera Avid Leonardo Sari Ayu Puspita Rini Azwan Hepriansyah Bagus Setya Rintyarna Bahar Bahar, Bahar Bastanta Prawira Tarigan Burhanuddin Burhanuddin Burhanuddin Cakranegara, Pandu Adi Demmalewa, Jenny Qlifianti Desiderius Bela Dhesa Desih Welliam Dewi Febriyanti Dhesa, Desiderius Bela Diah Indriastuti Djaini, Aditya Eliyanti Agus Mokodompit Ellyani Abadi Emilia Nurdin Emillia Nurdin Emillia Nurdin Endah Prawesti Ningrum Endro Sukotjo Erwin Hadi Santoso Faria Ruhana FIkran Fikran Firda Yanti Fitria Desy Fitriah Fitriah Fitriaman Fitriyani Gjosphink Putra Umar Sakka Gjospink Putra Umar Sakka Hadisantoso, Erwin Hasbuddin, Hasbuddin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasnidar Hasnidar Hoerudin, Cecep Wahyu Husin Husin Husin Husin Husin Husin, Husin Ika Maya Sari INA MIHANDA SARI Inten Sri Mulyani Intihanah Intihanah Intihanah Intihanah, Intihanah Intihanah, Intihanah Irsyad Kamal Irwandi Ishak Awaluddin Ishak Awaluddin Jenny Qlifianti Demmalewa Jeoun Jung Juni Gultom Juni Gultom Kemal Idris Balaka Komang Cindy Diah Pramesti Kraichat Tantrakarnapa La Ode Anto La Ode Muhammad Arfan Samrin Lestari, Kurnia Cahya Mahdi Mahdi Mayndarto, Eko Cahyo Merita Ayu Indrianti Merry Erfiani Miftahorrozi Miftahorrozi Mokodompit, Eliyanti Agus Muhammad Aqshel Revinzky Muhammad Jufrianci Dewa Muhammad Sultanul Aulya Muhammad Syaiful Saehu Muhardiana Wa Ode Mulyati Akib Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muthalib, Dzulfikri Azis Mutia Pamikatsih Nasrullah Dali Nasrullah Dali Nicholas Renaldo niken, Niken Yulistika Nitri Mirosea Nofia Safitri Nur Asni Nur Asni Nur Azkia Nur Irawati Nurdin, Emillia Nurul Chomariah Agustin Nurul Fahmi Nurul Syarfat Pandu Adi Cakranegara Prayoga Ridha Faizal Putera, Asrip Rahmi Syafitri Ramadhan Tosepu Rauly Ramadhani Usman Riska Latifa Alauddin Nur Rizky Maharani Rustam Safaruddin Safaruddin Safaruddin Sari, Ika Maya Satira Yusuf Satira Yusuf Satira Yusuf4 Setiawan, Muhammad Azdar Si Made Ngurah Purnaman Sintiya Tirta Sitti Arni Sitti Namira Hasanuddin Sri Aprilianti Idris Sri Ardita Vitara Sartono Farihu Suhairin, Suhairin Sukotjo, Endro Sulfian Sulvariany Tamburaka Sulvariany Tamburaka Sulvariyani Tamburaka Surianti Surianti Surianti Surianti, Surianti Susanti Susanti Taufan Sufatriansa Awal Trinala Mis Astuti Trisilia, Putri Harum Sari Ulvy Restiana Parintak Vinarti, Wa Ode Juni Wa Ode Aprisilia Z.A Wa Ode Muhardiana Wa Ode Mustari i.A Wa Ode Nurul Sakinah Aulia Wa Ode Umi Kalsum Nurhalimah Wa Ode, Muhardiana Wawo, Andi Basru Wijayanti, Lumastari Ajeng Wulandari Pryangan Yusran, Indha Novitasari Yusriyah Atikah Gobel Yusuf, Satira