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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Kristanti Rahman
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Economics, Econometrics & Finance Other

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Fraud Triangle Mendeteksi Kecurangan Dalam Laporan Keuangan Dana Desa Kristanti Rahman; Rahayu Anggraeni; Dania Febriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11937

Abstract

This study aims to test the Fraud Triangle to detect fraudulent financial reports of village funds with variables Morality (X1), Village Apparatus Competence (X2) and Compensation Suitability (X3) affecting Village Fund Fraud Prevention (Y) in Cilacap Regency. The sample in this study were 16 villages with 3 village officials per village, so that the total number was 48 people with Purposive sampling technique which was used as a research sample. Data analysis techniques with multiple linear regression using SPSS for Windows version 27.00.The results of this study indicate that Morality has no effect on Preventing Village Fund Fraud in Cilacap Regency. The competence of the Village Apparatus affects the Prevention of Village Fund Fraud in Cilacap Regency. Compensation Suitability affects the Prevention of Village Fund Fraud in Cilacap Regency.
The effect of financial behavior and income on investment decisions during the covid 19 pandemic with financial literacy as an intervening variable Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10418

Abstract

This study aims to analyze the effect of financial behavior and income on invesment decisions during the Covid 19 pandemic with financial literacy as an intervening variable. The population and sample in this study were the people of Cilacap Regency, and tehe number of respondents was 100 people. Methods of data collection using a questionnaire. The data analysis technique uses multiple regression and for testing the intervening variables using the  Sobel  est.  The results of this study indicate that financial behavior affects financial literacy, income affects financial literacy, financial behavior affects investment decisions, income affects investment decisions, financial literacy affects investment decisions, financial literacy mediates  the  relationship between financial behavior on investment decisions, and financial literacy mediates the relationship between financial behavior and decisions 
Determinan fraud prevention dengan akuntabilitas sebagai variabel mediating Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, dan kesesuaian kompensasi dengan akuntabilitas sebagai variabel mediating terhadap fraud dalam pengelolaan dana keuangan desa. Penelitian ini dilakukan dengan cara menyebarkan kuisioner, jumlah populasi 269 desa, sampel penelitian 90 di Kabupaten Cilacap. Berdasarkan hasil penelitian diperoleh bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest dan akuntabilitas tidak berpengaruh terhadap fraud, moralitas dan kesesuaian kompensasi berpengaruh terhadap fraud, kompetensi aparatur berpengaruh terhadap akuntabilitas dapat memediasi pengaruh kompetensi aparatur  terhadap fraud.
Co-Authors Dania Febriana Rahayu Anggraeni Tri Nurindahyanti Yulian