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Wawan Sukmana
Universitas Perjuangan Tasikmalaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Perceived Information Technology in The Operational Region of PT Kereta Api Indonesia Yulianeu, Aneu; Sukmana, Wawan; Budiman, H. Asep
Jurnal Aplikasi Manajemen Vol. 14 No. 4 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.276 KB) | DOI: 10.18202/jam23026332.14.4.05

Abstract

To get the benefit of technology of information optimally and produce the result that we hope, furthermore it needs leadership that could stimulate the employers as users of technology reformation to increase the level of acceptance that integrated with educational degree of employers a moderator into the influence of transactional leadership, transformational in using perceived information technology. This research use three standardized questionnaire, Multifactor Leadership Questionnaire, questionnaire of educational degree to the e r foyers and technology acceptance model. This research has been done at PT. KeretaApi Indonesia operational region II Bandung. The number of questionnaire that has been distributed was 65 (sixty five), they were spread at 5 departments at PT. K.A.I operational region II Bandung. The result from analysis of hierarchy regression found out that the educational degree moderate the influence of transactional leadership and transformational towards technology information of perception. The result of this research found that only transformational leadership that has significant influence to the use of technology of perception information.
IDENTIFIKASI FRAUD HEXAGON THEORY DAN PARTISIPASI MASYARAKAT DESA DALAM MEMITIGASI RISIKO FRAUD PENGELOLAAN DANA DESA Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani; Sundari, Yona Rida; Suhaya, Virdha Firdaus; Suganda, Fahmi Fauzan
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.364

Abstract

This study aims to identify the impact of pressure, rationalization, and potential collusion on the risk of fraud in managing village funds, where the main obstacles faced are the lack of community participation and low human resources. Community participation is considered an essential form of transparency and accountability in managing village funds in the hope of preventing fraud. This research is a quantitative study designed in the form of a survey. The research population includes villages in the Cibalong Sub-district area, and the area sampling technique of six villages was used. This research used the Structural Equation Modeling Partial Least Squares (SEM PLS) method. The results showed that the elements in the fraud hexagon model, such as pressure, rationalization, and potential collusion, did not significantly impact the risk of fraud in managing village funds. In addition, the findings also show that community participation does not have a significant effect in reducing the likelihood of fraud in the management of village funds. The implications of this research encourage an improved understanding of village fund management practices to reduce the risk of fraud and increase village community participation.
Co-Authors Ajeng Ayu Utari Aneu Yulianeu Anisa Andiani Budiman, H. Asep Denis Pranata Depy Muhamad Pauzy Gista Rismayani H. Asep Budiman Hermansyah, Iwan Intan Rahayu Irman Firmansyah Laras Pratiwi Mia Febriyanti Nunung Nurjanah Suganda, Fahmi Fauzan Suhaya, Virdha Firdaus Sundari, Yona Rida Yeni Fitriani Somantri Yulianeu, Aneu