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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Oktavie Fresiliasari
Universitas Semarang
Economics, Econometrics & Finance Social Sciences

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI APARATUR PEMERINTAH DESA TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING Oktavie Fresiliasari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7503

Abstract

This study aims to determine the effect of the government's internal control system variables and the competency of village government officials on fraud prevention with accountability as an intervening variable. This research is a survey research. Questionnaires were distributed to respondents using a mail survey. The research object was the Village Government in Aimas District, Sorong Regency, with a research population of 231 respondents, with a total sample of 120. Respondents' answers were processed as many as 108. The sample used purposive sampling method. The collected data were analyzed using the Partial Least Square (PLS) method with the WarpPLS software version 7.0. The results of the study show that the government's internal control system has a significant positive effect on accountability and fraud prevention. While competence has no effect on accountability, competence has a significant positive effect on fraud prevention. The results of the mediation test confirmed that accountability is an intervening variable related to the effect of the government's internal control system on fraud prevention, whereas accountability is not an intervening variable related to the influence of competence on fraud prevention.
Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) untuk Penyusunan APB Desa di Desa Karangsono Oktavie Fresiliasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6962

Abstract

This study aims to find out the application of the Village Financial System Application (SISKEUDES) is very important to improve the preparation of the Village APB financial statements. This implementation makes a significant contribution to the realization of transparent and accountable management of village fund allocation, resulting in good governance. The research was conducted in Karangsono Village, Mranggen District, Demak Regency. The method used is a qualitative method, especially using a case study approach with in-depth interviews and direct observation. Participants in this study were selected through purposive sampling techniques based on certain criteria, in this case the participants taken from the village apparatus were the Village Head, Head of Finance and Head of Planning. Furthermore, the conclusion of the research results shows that the readiness of the Karangsono Village Government in implementing the Siskeudes application is good. The benefits in the preparation of the Village APB through the Siskeudes application are very helpful in accelerating financial reporting. The Siskeudes application also helps in real time monitoring, automatic calculation and reporting very easily. So that with the Siskeudes application, the performance of the village apparatus is getting better and the results are very significant. It's just that from the implementation of Siskeudes, there are still obstacles from human resources that lack of training and age factors. But over time, Siskeudes operators can adjust the development of the Siskeudes application itself.
PENYUSUNAN NERACA AWAL AWAL PEMERINTAH DESA DI DESA TEGOWANU KULON KABUPATEN GROBOGAN Oktavie Fresiliasari; Yohanes Suhardjo
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15758334

Abstract

In order to prepare the initial balance sheet, the village government must attach a report on village-owned assets to the LRAPBDesa. This report of village-owned assets is similar to a balance sheet. The purpose of this PKM activity means that the Tegowanu Kulon Village Government, Tegowanu Sub-district, Grobogan Regency will prepare the Tegowanu Kulon Village Government Balance Sheet for the first time. So that the preparation of the initial balance sheet can be carried out smoothly and fulfils the provisions of the applicable laws and regulations. To determine the success of the training activities for the preparation of the initial Village Government Balance Sheet for the Tegowanu Kulon Village Government apparatus, Tegowanu Subdistrict, Grobogan Regency, an evaluation was carried out, namely using a pre-test and post-test for training participants. The training is called successful if the post test score is higher than the pre test score with a minimum score of 80. The results of the discussion in this PKM activity are the presentation of material regarding the preparation of the Initial Village Government Balance Sheet, participants are given an understanding of the village asset inventory, historical cost-based recognition method, fair value-based valuation method, form and accounts of the Village Government Balance Sheet. The presentation also explained the practice of accounting for village assets. The presentation of the material confirmed that the practice of village financial reporting applies the accrual basis. During the activity, participants followed the activity until it was completed. Participants also actively asked questions related to the material presented by the resource person.
PENGGUNAAN ANALISIS RASIO DALAM RANGKA PENILAIAN KINERJA KEUANGAN KOPERASI DESA MERAH PUTIH (KDMP) BENTANGAN KECAMATAN WONOSARI KABUPATEN KLATEN Oktavie Fresiliasari; Yohanes Suhardjo
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008413

Abstract

The President of the Republic of Indonesia for the 2024-2029 period, Prabowo Subianto, announced the launch of 80,000 village cooperatives under the name of the Merah Putih Village/Sub-district Cooperative. The KDMP Bentangan, Wonosari District, Klaten Regency, is a KDMP established by the Bentangan village community, Wonosari District, Klaten Regency, as an embodiment of Presidential Instruction Number 9 of 2025 concerning the Acceleration of the Establishment of Village/Sub-district Cooperatives. In carrying out its activities, the financial aspects of cooperatives can be analyzed through financial reports. Cooperative financial reports present the cooperative's financial performance in a structured manner that is useful for making decisions by cooperative managers. Cooperative financial performance can be measured using ratio analysis. The financial ratios that can be used to measure cooperative financial performance are the liquidity ratio, profitability ratio, and solvency ratio. In order to improve the understanding of KDMP Bentangan Management and Employees regarding the use of ratio analysis for assessing cooperative financial performance, a Community Service Activity was carried out, namely Training on the Use of Ratio Analysis for Financial Performance Assessment at KDMP Bentangan, Wonosari District, Klaten Regency on Saturday, October 25, 2025, which was attended by KDMP Bentangan management and employees. The training activity was carried out by presenting material regarding ratio analysis methods, cooperative financial performance and the implementation of ratio analysis to assess cooperative financial performance. After the presentation of the material, it was continued with a question and answer session between the resource person and participants. During the activity, participants followed the activity until it was finished and actively asked questions related to the material presented by the resource person.
Co-Authors Yohanes Suhardjo Yohanes Suhardjo