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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
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 : Pusat Riset dan Inovasi Nasional

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.
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