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All Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Creative Power and Ambition (JCPA)
Ni Komang Urip Krisna Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
The Influence of Fraud Hexagon Theory on Fraud in Fund Management at LPDs: A Case Study of LPDs in Tabanan Regency Ni Komang Urip Krisna Dewi; Ni Putu Erviani Astari; Anak Agung Ayu Intan Wulandari; Irene Ipal Parinding
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1208

Abstract

This study aims to analyze the influence of Fraud Hexagon Theory and governance weaknesses on fraud in fund management at LPDs in Tabanan Regency. The research uses a quantitative approach with a case study design involving 32 LPDs and 120 respondents consisting of managers, treasurers, and supervisory staff. Data were collected through structured questionnaires using a Likert scale and supported by financial reports and audit documents. The data analysis technique employed multiple linear regression analysis along with classical assumption tests to ensure model validity. The results show that all dimensions of the Fraud Hexagon Theory—pressure, opportunity, rationalization, capability, arrogance, and collusion—have a significant influence on fraud occurrence, with opportunity and collusion being the most dominant factors. In addition, governance weaknesses such as poor internal control systems, weak segregation of duties, limited transparency, and inadequate external supervision significantly increase fraud risk in LPD fund management. Overall, the study concludes that fraud in LPDs is driven by both behavioral and structural factors, indicating that effective fraud prevention requires strengthening governance systems and controlling multidimensional fraud risks simultaneously.
Co-Authors Anak Agung Ayu Intan Wulandari I Ketut Parnata I Made Agus Putrayasa I Made Bagiada I Nyoman Darmayasa Irene Ipal Parinding Ketut Nurhayanti Ni Luh Putri Setyastrini Ni Nyoman Harini Puspita Ni Putu Erviani Astari Putu Adi Suprapto