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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Research of Accounting and Governance Research of Economics and Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Taxation and Public Finance
Komala, Lenda
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Research of Accounting and Governance

 1 
Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective Balkis, Rafni; Komala, Lenda
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.249

Abstract

This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.
Unveiling the Drivers of Financial Statement Fraud: The Roles of Financial Targets, Stability, External Pressures, Industry Traits, and Auditor Changes Bahfen, Munirah; Komala, Lenda
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.281

Abstract

This research aims to determine the influence of Financial Targets, Financial Stability, External Pressure, Industry Characteristics, and Change of Auditor on Financial Report Fraud and its Review from an Islamic Perspective (Empirical Study on Food & Beverage Sub-Sector Companies Registered on the Indonesian Stock Exchange in 2018-2021) This research method uses quantitative research using secondary data in the form of Food&Bavarage Company Financial Reports from 2018 to 2021. The analysis used is a hypothesis with multiple linear regression data analysis methods. The results of this research show that the External Pressure variable influences financial report fraud. Meanwhile, the variables of Financial Target, Financial Stability, Industry Nature and Change of Auditor do not affect Financial Report Fraud. Managerial implications suggest that organizations should implement robust internal controls and governance frameworks to mitigate the risk of financial fraud. By closely monitoring financial targets and stability, managing external pressures effectively, understanding industry-specific risks, and ensuring the continuity and integrity of auditor relationships, companies can significantly reduce the likelihood of fraudulent financial reporting.
Co-Authors Annisha Fitriana Any Setianingrum, Any Asaari, Masagus Bahfen, Munirah Balkis, Rafni Fitriana, Annisha Ghazali, Muhammad Hukama, La Diadhan Indriani, Rima Puspita, Dihan Tari Woro Rofii, Muhammad Zain, Efendi Zainal Zawir Simon, Zainal Zawir