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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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The Influence of Village Financial System Applications on Fraud Prevention with Competence as Moderator in Village Fund Management Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.109

Abstract

This research is based on the intention to provide a wealth of knowledge regarding village fund management and provide a review of the use of the SISKEUDES application and the role of competence in village fund management. The data has been taken from village officials using questionnaires. The analysis method in this study uses path analysis with the help of SEM PLS tools. The results show that there is a direct influence of the SISKEUDES Application on Fraud Prevention in village fund management in Babakan Cikao Village, Purwakarta. Competence is also able to strengthen the influence of the SISKEUDES application on preventing fraud in village fund management. This shows the importance of increasing the competence of village officials to be able to operate the SIKEUDES application. Competence can be in the form of training, routine assistance or formal education needed by village officials
The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management Kusumastuti, Endah Dwi; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.113

Abstract

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.
The Influence of the Government Internal Control System as a Mediator in the Influence of the Village Financial System Application on Fraud Prevention Muhammad, Rahma Nazila; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.115

Abstract

This study aims to analyze the influence of the Village Financial System (SISKEUDES) application in efforts to prevent fraud in village fund management and increase the influence of the Government Internal Control System (SPIP) as a mediation with a study in Kotabaru District, Karawang. This study is one type of quantitative research with path analysis. Data collection was carried out using a questionnaire, then the data was processed using the SMART PLS tool. The samples obtained from this study were intended for the head of financial management, head of planning, village secretary, and staff. The results of this study state that the SISKEUDES Application directly affects fraud prevention. Likewise, SPIP has a high mediation effect on fraud prevention in village management.
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan Gilang Hafitri, Rifa; Novianty, Ira; Gunawan, Arwan; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5003

Abstract

As awareness of sustainability issues grows, there is an increasing demand from governments, investors, and communities for companies to contribute to sustainability. Transparency regarding a company's sustainability performance, as reflected in sustainability reports, is seen as a way to enhance stakeholder confidence and potentially improve financial performance and firm value. The study focuses on companies listed on the SRI-KEHATI stock index between 2017 and 2021. A purposive sampling technique is employed to select the research sample. The researchers analyze secondary data from sustainability reports available on the company's website and financial reports from the Indonesia Stock Exchange. Using path analysis with SPSS 26, the researchers draw several key findings. Firstly, the disclosure of sustainability reports positively influences firm value. Secondly, sustainability report disclosure does not directly affect financial performance. Thirdly, financial performance has a positive impact on firm value. Lastly, financial performance does not mediate the relationship between sustainability report disclosure and firm value.
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