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Penelitian Determinan Tindak Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Penukal Utara Kabupaten PALI Agnes Rafiva Nanda Utami; Maria; Indra Satriawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4570

Abstract

This study aims to determine the Determinants of Fraud Prevention in Village Fund Management in North Penukal District, PALI Regency. The population in this study were 13 villages in North Penukal District, Penukal Abab Lematang Ilir Regency. The data collection technique used a questionnaire with respondents Village officials consist of the Village Financial Management Power Holder (PKPKD) is the village head, while the Village Financial Management Implementers (PPKD) are the village secretary, village treasurer, administrative and general head, planning head, government head, welfare head and service head. Based on the results of the study, the competence of village officials, internal control system, whistleblowing system and organizational commitment partially and simultaneously have a positive and significant effect on preventing fraud in village fund management. The Adjusted R Square value is 0.371, which means that the competence of village officials, internal control systems, whistleblowing systems and organizational commitment have an effect of 37.1% on preventing fraud in village fund management.
Faktor-faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah pada Pemerintah Kota Palembang Putri Meidiana Sari; Maria; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5129

Abstract

This reiseiarch aims to analyzei thei influeincei of apparatus compeiteincy, information systeims (SIMDA-BMD) and goveirnancei on thei quality of reigional propeirty manageimeint in thei Paleimbang City Goveirnmeint. This reiseiarch useis primary data from a queistionnairei distributeid to 32 Reigional Apparatus Organizations in thei City of Paleimbang. Thei numbeir of sampleis takein in this reiseiarch was 96 reispondeints. Sampleis weirei takein using purposivei sampling teichniquei. Thei analysis teichniquei useid is multiplei lineiar reigreission using SPSS veirsion 27 softwarei. Thei reisults of this reiseiarch providei partial or simultaneious eivideincei. apparatus compeiteincy, information systeims (SIMDA-BMD), and goveirnancei havei a positivei and significant influeincei. Simultaneiously theisei threiei factors contributeid 68.2%. Keywords: Apparatus Compeiteincei, Information Systeims (SIMDA-BMD), Goveirnancei
Pengaruh Ukuran Pemerintah dan Kapasitas Fiskal Terhadap Diskresi Akrual Nyayu Halima Thusa’dia; Maria; Yevi Dwitayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5246

Abstract

This consider points to experimentally demonstrate what variables influence Gathering Tact of Nearby Government in South Sumatra Territory. The free factors in this think about are Government Measure and Financial Capacity . Whereas the subordinate variable in this ponder is Collection Caution. The test utilized within the ponder was the Money related Report of the Rule / City Territorial Government in South Sumatra Territory in 2018-2022. The information utilized in this consider were gotten from auxiliary information distributed by the Preeminent Review Office and the Central Bureau of Insights. The explanatory apparatus to be utilized is Numerous Straight Relapse examination utilizing the Eviews Adaptation 12 program. The comes about in this ponder show that government measure have a positive impact on collection tact, whereas financial capacity have no impact on collection tact.   
Determinan Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Teluk Gelam Kabupaten Ogan Komering Ilir Maulia Evita; Maria; Yuli Antina Aryani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5689

Abstract

ABSTRACT In arrange to avoid extortion within the administration of town reserves in Teluk Gelam Area, Ogan Komering Ilir Rule, this ponder points to analyze the affect of town device competence, inner control frameworks, organizational culture, and device ethical quality. In 2024, the locale serious to construct fourteen towns. This ponder found that organizational culture, the adequacy of the inner control framework, and the nearness of mostly competent territorial device all contribute to more secure and fraud-free town cash administration. Extortion avoidance in village cash administration isn't impacted by the device profound quality variable when taken as a whole. In arrange to avoid extortion within the administration of town stores, this ponder found that the taking after variables—apparatus competence, inside control frameworks, organizational culture, and device morality—have a decently expansive and advantageous impact of 78.1% when taken collectively. Keywords: Prevention of Fraud in Village Fund Management, Village Apparatus Competence, Internal Control System, Organizational Culture, Apparatus Morality. ABSTRAK Penelitian ini mempunyai tujuan agar mengetahui hubungan antara moralitas, kompetensi, sistem mengendalikan intern, budaya organisasi, dan aparatur desa di Kecamatan Teluk Gelam Kabupaten Ogan Komering Ilir dengan mencegahkan tindak pidana penyelewengan dana desa. Pada tahun 2024, telah dibuatsurvei kepada empat belas kelurahan di kabupaten ini. Berdasarkan hasil penelitian, mencegahkan tindak pidana penyelewengan dana desa dibantu oleh sistem mengendalikan intern yang efektif, aparatur desa yang kompeten, dan budaya organisasi yang sehat. Selain itu, tidak terdapat hubungan antara mencegahkan tindak pidana penyelewengan dana desa dengan variabel moralitas aparatur. Berdasarkan hasil penelitian, pengaruh yang diamati didalam mencegahkan tindak pidana penyelewengan dana desa sekitar 78,1% berasal dari keempat variabel, yaitu kompetensi aparatur desa, sistem mengendalikan intern, budaya organisasi, dan moralitas aparatur. Kata kunci: Pencegahan fraud pengelolaan dana desa, Kompetensi aparatur desa, system pengendalian internal, budaya organisasi, moralitas aparatur.
Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung Dian Rahma Putri; Maria; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5732

Abstract

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
Pengaruh Transparasi dan Akuntabilitas Terhadap Pengelolaan Dana Desa di Kecamatan Sembawa Kabupaten Banyuasin Dita Fetrisia Sonda; Maria; Yuli Antina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5733

Abstract

This research aims to find out how transparent and accountable the management of village funds is in Sembawa District, Banyuasin Regency. The population in the study were village officials in 11 villages in Sembawa District, Banyuasin Regency. Respondents in this research were 55 people using a saturated sampling technique. This type of research is quantitative research with primary data, namely distributing questionnaires to 11 villages in Sembawa District. The analytical method used is the multiple regression analysis method with SPSS 26 software. The results of the research show that transparency and accountability have an influence on village fund management in Sembawa District, Banyuasin Regency.
Co-Authors Agnes Rafiva Nanda Utami Dian Rahma Putri Dita Fetrisia Sonda Indra Satriawan Maulia Evita Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Putri Meidiana Sari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Yevi Dwitayanti Yuli Antina Yuli Antina Aryani