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All Journal ProBank: Jurnal Ekonomi dan Perbankan EKSPANSI Bantenese Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Buana Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Management Science Research Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science
Afriady, Arif
D4 Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Journal : EKSPANSI

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ANALYSIS OF SIPD IMPLEMENTATION AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY (BPKAD) OF CIMAHI CITY BASED ON HOME AFFAIRS MINISTERIAL REGULATION NO. 70 OF 2019 Utami, Melydian Nur; Afriady, Arif
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6617

Abstract

This study aims to find out how the implementation of SIPD in BPKAD Cimahi City in 2024 is seen from the information system components in the form of software, hardware, procedures, databases, communication networks, and users that have an impact on the realization of transparency and accountability. This study uses a qualitative method with the type of case study research, types and sources of data obtained from SIPD users as the main informant at BPKAD Cimahi City, the data collection techniques used are interviews, observations, and documentation, data validity tests are carried out by triangulation techniques and source triangulation, and data analysis consists of data reduction, data presentation, conclusions drawn, and research recommendations with the help of the NVivo 12 Pro application. The results of the study were obtained that the implementation of SIPD at BPKAD Cimahi City in 2024 has met several components of the information system such as the availability of hardware, communication networks, the suitability of implementation with procedures, and the availability of recovery functions in the database. However, it still needs to be developed on software components and user understanding. Nevertheless, it still realizes increased transparency and accountability.
TENDENCY OF FRAUDULENT BEHAVIOR IN REGIONAL FINANCIAL AND ASSET MANAGEMENT (STUDY AT THE REGIONAL FINANCE AND ASSETS AGENCY OF WEST BANDUNG REGENCY) Nur’aeni, Feni; Afriady, Arif
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5615

Abstract

This study aims to determine the effect of fraud hexagon theory on the tendency of fraudulent behavior in regional financial and asset management in West Bandung Regency. This study used quantitative methods with 40 samples from the employees of the Regional Finance and Asset Agency of West Bandung Regency. The data used was primary data with questionnaire techniques using a likert scale. The hypothesis was tested using multiple linear regression analysis method that is carried out by the SPSS software version 23. The results showed that Stimulus (Financial Pressure), Capability (Competence), and Collusion had a significant positive effect on the tendency of fraud in regional financial and asset management. Conversely, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) have a significant negative effect on the tendency of fraudulent management of regional finances and assets. The variables of (Financial Pressure), Capability (Competence), Collusion, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) simultaneously affect the tendency of fraud in regional financial and asset management.
Co-Authors Abdillah Firdaus Aida Rahmah Zakiah Amaldia Sonnya Budiarto Anjasmoro Bangun Pangestu Annisa Fitriani Annisa Nur Rahmah Aprilliawati, Yeti Arry Irawan Arry Irawan, Arry Arwan Gunawan Christina Indriani Citra Andriani Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Erlinda Astri Hapsari Gilang Hafitri, Rifa Hendi Rohendi, Hendi Imanina Burhany , Dian Irfan Alfiansyah Irfan Alfiansyah Ishak, Jouzar Farouq Iwan Setiawan Iza Safitri Dewi Kharomah, Astrid Dwi Niar Ma'arif, Muhammad Iqbal Men, Chen Qiu Mochamad Umar Mai Mulyandani, Vina citra Mumtaza Affrida Naini Rizka Amalia Novianty, Ira Nur’aeni, Feni Pratiwi, Leni Nur Putri Hani Ashari Putri, Lisa Marisa Rahma Nazila Muhammad Rina Nurmalina Sembiring, Etti Ernita Siti Sopiah Sudjana Sulistia Suwondo Supriatna, Iyeh susanto santo Suwondo, Sulistia Tika Sundari Trisyanto Surya, Rendra Usmani, Usmani Utami, Melydian Nur