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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas
Sarinah Joyce M. Rafael
Universitas Nusa Cendana
Economics, Econometrics & Finance

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Front Matter - JAK Vol. 8, No.1 Sarinah Joyce M. Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2356

Abstract

Front Matter
RED FLAGS PENGELOLAAN DANA DESA Sarinah Joyce M. Rafael; I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2368

Abstract

The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. However, it is inseparable from the various problems that arise. The task of detecting fraud is not easy. The Village Consultative Body needs indicators or signs (red flags) that can help in focusing performance when monitoring the implementation of village fund management, which can be seen in the village financial statements. This study aimsto identify the effectiveness of red flags in detecting fraud in village fund management. This research was conducted by survey method through the distribution of questionnaires to the management of village consultative bodies which acted as supervisors in village development. Data were analyzed using descriptive statistics, using a mean test to assess the effectiveness of the red flags indicator. Keywords: village funds, red flags, fraud
PERSEPSI MAHASISWA AKUNTANSI DAN KARYAWAN DI BIDANG AKUNTANSI TENTANG FRAUD Putriyani Fransiska Missa; Sarinah Joyce M. Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2872

Abstract

ABSTRACT This study aims to determine the perceptions of accounting students and employees in the accounting sector about fraud, as well as to see the gap between the perceptions of accounting students and the perceptions of employees in accounting about fraud. This type of research is a quantitative study using descriptive statistical analysis methods and the Mann Whitney U-test. The population in this study were accounting students and employees in the accounting sector in Kupang City. Sampling was done by using quota sampling technique and the data were processed as many as 123 samples, namely 74 accounting students and 49 accounting employees. Data collection in this study was carried out by distributing questionnaires to respondents. The results of this study prove that there are no significant differences in perceptions of accounting students' and employees' perceptions of accounting on the fraud and fraud triangle indicators (pressure, opportunity, and rationalization). However, in the illustration of fraudulent behavior, there is a significant difference between the perceptions of accounting students and employees in the accounting field. Although there are differences between the two groups, on the whole accounting students and employees in the accounting sector perceive fraud well. Keywords: Perceptions of Accounting Students, Perceptions of Employees in Accounting,Fraud, Fraud Triangle.
Co-Authors Arthana, I Komang Putriyani Fransiska Missa