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All Journal AKMENIKA MULTIPLE: Journal of Global and Multidisciplinary
Lusmino Basia
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa Adyaksana, Rahandhika Ivan; Lusmino Basia; Putri Wahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5912

Abstract

The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).
The Effect of Human Development Index Components and Poverty on Economic Growth in Yogyakarta: Pengaruh Komponen Indeks Pembangunan Manusia (IPM) Dan Kemiskinan Terhadap Pertumbuhan Ekonomi di Yogyakarta Khoirul Anwar; Rifki Khoirudin; Lusmino Basia
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 3 (2023)
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Economic growth is the most important component of Indonesia's national development because economic growth can be said to be a component that plays an important role in providing an assessment of economic performance. This research aims to determine the influence of the components of the human development index and poverty on the economic growth of the districts/cities of D.I Yogyakarta. This research uses secondary data sourced from the official website of the Central Statistics Agency. The data used is panel data, namely a combination of time series and cross section data. The appropriate model is the Random Effect Model. The variables used in this research are average years of schooling, life expectancy, per capita expenditure, number of poor people and minimum wage. The results of this research are that the life expectancy variable has a positive and significant effect on economic growth, per capita expenditure has a positive and significant effect on economic growth, while the average length of schooling has no effect on economic growth, the number of poor people has no effect on economic growth and the minimum wage has no effect. on the economic growth of the districts/cities of D.I Yogyakarta. Each independent variable significantly influences the dependent variable simultaneously
Co-Authors Adyaksana, Rahandhika Ivan KHOIRUL ANWAR Putri Wahyuni Rifki Khoirudin