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All Journal JEKAMI: Journal of Accounting MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Nurmi
Muhammadiyah University of Makassar
Economics, Econometrics & Finance

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Tenrigangkae Village Funding Analysis Kab. Maros in Encouraging Local Infrastructure and Economic Development Tantri Dwi Astria; Sarmila; Muttiarni; Sephia Nanda Wulansari; Nurmi; Esti Qama; Muh Rifkiadi Nasir
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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Abstract

Village funding plays a crucial role in supporting infrastructure and local economic development at the regional level. Through effective fund allocation, villages can increase access to basic services such as education and health, as well as improve infrastructure that supports residents' daily lives. This study uses a qualitative approach to explain how village funding contributes to encouraging infrastructure development and the local economy. Data were analyzed through content analysis and life history methods to identify emerging themes and patterns. The research results show that the development of village information systems provides significant benefits, including increased access to information, government transparency, efficiency of public services, active community participation, improved quality of life, better management of natural resources, support for local economic growth, as well as increased security and welfare of society as a whole. Thus, village funding and infrastructure development are key in improving the welfare of rural communities and reducing development gaps in the region.
Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud Nurul Qalbi Insaniah; Nurmi; Wahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i3.1592

Abstract

Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
Co-Authors Esti Qama Muh Rifkiadi Nasir Muttiarni Nurul Qalbi Insaniah Sarmila Sephia Nanda Wulansari Tantri Dwi Astria Wahyuni