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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Eksistansi Jurnal ASET (Akuntansi Riset) Halu Oleo Law Review JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akademi Akuntansi (JAA) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Innovative: Journal Of Social Science Research Journal Sultra Research of Law Legal Empowerment: Jurnal Pengabdian Hukum
endah widyastuti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penyuluhan Hukum Pentingnya Legalitas Hak Atas Tanah Sebagai Bukti Kepemilikan Tanah di Desa Wonua Hasima, Rahman; Herman; Heryanti; Jufri Dewa; Asri Sarif; Endah Widyastuti; Ramadan Kiro
Legal Empowerment: Jurnal Pengabdian Hukum Vol 3 No 2 (2025): Legal Empowerment: Jurnal Pengabdian Hukum
Publisher : UPPM STIH Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/legalempowerment.v3i2.289

Abstract

Pengabdian ini bertujuan untuk meningkatkan pengetahuan, pemahaman, dan kesadaran hukum masyarakat tentang pentingnya legalitas hak atas tanah di Desa Wonua, Kecamatan Konda, Kabupaten Konawe Selatan. Melalui ceramah dan diskusi, kegiatan tersebut menemukan pemahaman masyarakat tetap rendah karena persepsi biaya tinggi, prosedur yang kompleks, dan kurangnya kesadaran dalam pendaftaran tanah. Program ini berhasil meningkatkan pemahaman masyarakat dan kesadaran hukum, berkontribusi pada kepastian hukum yang lebih besar dan perlindungan kepemilikan tanah, dengan harapan kolaborasi berkelanjutan untuk memperkuat sistem perlindungan hukum.
PERAN PENDAPATAN DESA UNTUK BELANJA DESA DI KABUPATEN LAHAT Rita Martini; Zulkifli Zulkifli; Sukmini Hartati; Endah Widyastuti
Ekonomi & Bisnis Vol 19 No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3442

Abstract

Penelitian ini mengkaji  pengaruh pendapatan desa terhadap belanja desa bidang pembangunan. Data bersumber dari Laporan Realisasi APBDes di Kabupaten Lahat dari Dinas Pemberdayaan Masyarakat dan Desa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Penelitian menghasilkan  PADes, DD, ADD dan BHPR secara simultan berpengaruh terhadap belanja desa. Secara parsial, DD dan ADD berpengaruh signifikan terhadap belanja desa. Mayoritas desa di Kabupaten Lahat menggunakan dana transfer untuk dialokasikan ke dalam belanja desa. PADes tidak memungkinkan untuk dialokasikan ke dalam belanja desa karena jumlahnya yang kecil. Tumpang tindihnya peraturan pusat dan daerah, juga mengakibatkan BHPR sulit untuk dialokasikan untuk belanja desa.
Accounting Fraud Propensity: Impact of Internal Control Systems, Accounting Rule, Morality, Compensation Angelita, Maya; Satriawan, Indra; Martini, Rita; Zaliah, Zaliah; Widyastuti, Endah; Nalviantry, Marina; Aprilia, Nabila
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.87920

Abstract

This study aims to evaluate the partial and concurrent effects of the role of internal control systems, accounting rule compliance, morality, and proper compensation on the risk of accounting fraud. Data analysis was conducted using a Structural Equation Modeling approach with Partial Least Squares (SEM-PLS) assisted by SmartPLS 4. Utilising data gathered from questionnaires given to 128 respondents in 32 Regional Apparatus Organization (RAOs), a quantitative method with an associative-descriptive approach was used. he results show that the internal control system has a negative and significant impact, highlighting its role in preventing fraud. Similarly, compliance with accounting regulations also has a negative and significant effect, showing that regulatory adherence supports the integrity of financial reporting. In contrast, individual morality has a positive and significant impact, suggesting that strong personal ethics alone may not prevent fraudulent behaviour. Meanwhile, compensation suitability has a negative and significant effect, indicating that fair and appropriate compensation can help reduce fraud. Together, these four variables explain 47.1% of the variation in accounting fraud tendencies. In practice, fraud prevention requires a coordinated strategy that integrates improved systems, legal compliance, individual morality, and fair compensation rather than relying solely on a single factor such as control or ethics. The novelty lies in the use of Partial Least Squares Structural Equation Modelling (PLS-SEM), a method rarely applied in prior studies, especially within Regional Government Agencies in Pagar Alam City, where research on accounting fraud tendencies remains unexplored
Co-Authors Aminuyati Angelita, Maya Aprilia, Nabila Asri Sarif Caswita Caswita Fachry Abda El Rahman faisal, fitriah Handrawan Hartati, Sukmini Heni Pujiastuti Herman Heryanti Indra Satriawan Jabalnur Jabalnur Jufri Dewa Nalviantry, Marina Naufal Lianto Nelly Masnila Rahman Hasima Ramadan Kiro Rini Asnawati Rita Martini RIza Wahyudi Saputra, Idris Sukmini Hartati Tarta, Ahmad Firman Yuliana Sari Yundari, Yundari Zaliah, Zaliah Zuliarti, Wa Ode Zulkifli Zulkifli