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All Journal Proceeding International Conference on Information Technology and Business Akuntansi'45 International Journal of Economics (IJEC) Jurnal Kabar Masyarakat ADM : Jurnal Abdi Dosen dan Mahasiswa J-CEKI
Meita Sekar Sari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Akuntansi'45

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Pengaruh Sistem Pengendalian Internal dan Good Government Governance terhadap Pencegahan Fraud Pengelolaan Dana Desa : (Studi pada Pemerintahan Desa Pakuan Ratu Kab.Way Kanan) Anesya Freni Livia; Nursalma Nursalma; Meita Sekar Sari
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2418

Abstract

This research aim to analyze the influence of internal control system and good government governance toward village funds fraud prevention management in pakuan ratu sub-district way kanan regency. In this research, the researcher used quantitative method by using primary data which is questionnaire. The population that the researcher used was all of the village government officials in 3 districts in pakuan ratu sub-district, way kanan regency. the sample that the researcher used is saturated sampling technique and there were 57 village government officials. the technique to analyze the data by using validity test, reliability test, double linier regression and classic assumption test with SPSS 23 version. The result of this research shows that internal control system makes significantly good effect toward village funds fraud prevention and good government governance.
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa : (Studi Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan) Yusranda Saputra; Meita Sekar Sari; Darwin Warisi
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2420

Abstract

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Co-Authors Anesya Freni Livia Darwin Warisi Defi septiani, Defi septiani Desmon Desmon Dewi Silvia Dewi Silvia Dian Herlambang Endang Budiati Frisa Andini Hanif Maureen Marsenne Nursalma Nursalma Nursalma Suhendar Suhendar, Suhendar Umar Bakti Yulistina Yusranda Saputra