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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi
Rahmawan, Faris
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Economics, Econometrics & Finance Social Sciences

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IMPLIKASI PENCEGAHAN KECURANGAN DANA DESA DENGAN PELAPORAN YANG TRANSPARAN DAN KOMITMEN DALAM BEROGANISASI Rahmawan, Faris; Syaiful Akbar, Fajar
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22418

Abstract

This research aims to understand the implications or influence of transparent reporting and organizational commitment on preventing village fund fraud. The research used a quantitative method with the population in this study consisting of all village officials in Palang District totaling 197 people by taking 72 samples using a purposive sampling technique which requires the duties and main duties of village officials who have a role in village funds. This research uses primary data, namely through a questionnaire by conducting analysis using the SPSS version 26 application with multiple linear regression analysis. The results of the analysis show that transparent reporting has a relationship or influence, while commitment within the organization has no relationship or no influence on preventing village fund fraud.
Analisis Keterkaitan Antara Investasi Modal Dan Profitabilitas Dengan Penyimpanan Kas Perusahaan Akbar, Fajar Syaiful; Camelia, Rizky; Rahmawan, Faris; Imami , Prima Rizki
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3104

Abstract

Perekonomian merupakan faktor penting bagi pembangunan sebuah negara. Namun pada tahun 2020, covid 19 masuk ke Indonesia menyebabkan terganggunya kestabilan ekonomi sehingga berada pada status resesi. Pemerintah bersama seluruh stakeholder melakukan pemulihan ekonomi pada tahun 2021 sehingga perekonomian Indonesia kembali memulih. Meningkatnya perekonomian tidak sejalan dengan penyimpanan kas dimana pada tahun 2022 penyimpanan kas yang dimiliki oleh perusahaan kembali turun bahkan merugi. Penelitian ini memiliki tujuan guna menganalisis investasi modal dan profitabilitas terhadap penyimpanan kas perusahaan. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi penelitian yakni seluruh perusahaan sektor property dan real estate yang tercatat dalam Bursa Efek Indonesia tahun 2020 sampai 2022, yakni sebanyak 92 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan kriteria yang telah ditentukan diperoleh sampel sebanyak 34 perusahaan. Data yang dipakai adalah data sekunder yakni laporan keuangan perusahan yang menjadi sampel. Data dianalisa dengan menggunakan teknik analisis regresi linier berganda dengan bantuan software SPSS 23 untuk menguji hubungan antara variabel independent (investasi modal dan profitabilitas) dengan penyimpanan kas dalam sebuah perusahaan. Hasil penelitian menunjukkan bahwa investasi modal dan profitabilitas memiliki pengaruh positif dan signifikan terhadap penyimpanan kas perusahaan, yang berarti perusahaan cenderung menyimpan lebih banyak kas Ketika melakukan investasi modal dan saat memiliki profitabilitas yang tinggi dalam aktivitas operasionalnya.
IMPLIKASI PENCEGAHAN KECURANGAN DANA DESA DENGAN PELAPORAN YANG TRANSPARAN DAN KOMITMEN DALAM BEROGANISASI Rahmawan, Faris; Syaiful Akbar, Fajar
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22418

Abstract

This research aims to understand the implications or influence of transparent reporting and organizational commitment on preventing village fund fraud. The research used a quantitative method with the population in this study consisting of all village officials in Palang District totaling 197 people by taking 72 samples using a purposive sampling technique which requires the duties and main duties of village officials who have a role in village funds. This research uses primary data, namely through a questionnaire by conducting analysis using the SPSS version 26 application with multiple linear regression analysis. The results of the analysis show that transparent reporting has a relationship or influence, while commitment within the organization has no relationship or no influence on preventing village fund fraud.
Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa Rahmawan, Faris; Syaiful Akbar, Fajar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4723

Abstract

This study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban Regency
Co-Authors Camelia, Rizky Fajar Syaiful Akbar Imami , Prima Rizki