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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis ANDHARUPA EKONOMIS : Journal of Economics and Business Economac: Jurnal Ilmiah Ilmu Ekonomi Jambura Accounting Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Menara Ilmu Jurnal Ilmiah Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Studi Akuntansi, Keuangan, dan Manajemen Journal of Community Service Menara Pengabdian Jurnal Informatika Ekonomi Bisnis Financial Management Studies Jurnal Nuansa Karya Akuntansi Jurnal Penelitian Pendidikan Indonesia Manaruko: Jurnal Pengabdian Masyarakat
Fitra, Halkadri
Universitas Nageri Padang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinants of Village Financial Fraud: The Mediating Role of Accountability Practices Halkadri Fitra; Rino Dwi Putra; Dewi Pebriyani; Diva Putri Meisya
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6597

Abstract

Purpose: This study aims to examine the determinants of village financial fraud by integrating individual, organizational, and governance perspectives, with a particular focus on the mediating role of accountability. Methodology: This study employed a quantitative explanatory approach to examine the causal relationships. Data were collected through structured questionnaires distributed to village government officials, with a population of 440 respondents and a purposive sample of 210. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the variables. Results: The findings show that internal control systems, competence, and the morality of officials significantly reduce fraud in village financial management, while performance pressure has no significant effect. In addition, internal control systems, performance pressure, competence, and the morality of officials significantly influence accountability. Accountability practices were also found to mediate the effects of internal control systems, competence, and the morality of officials on fraud reduction, but did not mediate the effect of performance pressure on fraud reduction. Conclusions: This study concludes that fraud prevention in village governance requires not only strong control systems and competent human resources but also the effective institutionalization of accountability practices as a governance mechanism. Limitations: This study is limited by its cross-sectional design and reliance on self-reported data, which may affect causal interpretation and introduce potential response bias in the results. Contributions: This study contributes to the literature by proposing an integrative multilevel model that positions accountability as a mediating mechanism, thereby providing a more comprehensive understanding of fraud prevention in the public sector, particularly in the context of village governance.
Pengaruh Kompetensi, Motivasi, dan Kompensasi terhadap Kinerja Aparatur Pemerintah Desa dalam Pemgelolaan Keuangan di Kabupaten Pelalawan Rendy Andryan; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3460

Abstract

This study aims to obtain empirical evidence regarding the influence of competence, motivation, and compensation on the performance of village government officials in financial management in Pelalawan Regency. A total of 184 respondents from 104 villages participated in this quantitative survey using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that competence, motivation, and compensation significantly influence the performance of village government officials. These findings support the stewardship theory framework and provide practical insights for improving financial management at the village level. This study is limited to village officials in the mainland area of Pelalawan District with an IDM category of “advanced,” so it does not represent all village conditions. Additionally, only three variables were examined. Further research is recommended to cover a broader area, include additional variables, and use qualitative methods such as interviews for more in-depth results.
Pengaruh Opini Audit, Tindak Lanjut Hasil Audit, dan Desentralisasi Fiskal terhadap Tingkat Korupsi Pemerintah Provinsi di Indonesia Finna Khairatun Hisanun Muhardi; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3552

Abstract

This study aims to examine the influence of audit opinions, audit follow-up, and fiscal decentralization on the level of corruption in provincial governments in Indonesia from 2020 to 2023. This is a quantitative study using a causal associative method. The population in this study is all provinces in Indonesia from 2020 to 2023. The sampling technique in this study used purposive sampling. The total sample size is 132 samples. The data used in this study are secondary data obtained from the official websites of the Corruption Eradication Commission, the Financial Audit Agency, and the Central Bureau of Statistics. The analysis was conducted using multiple regression analysis. Based on the results of the analysis, it was found that audit opinions have a significant negative effect on the level of corruption. Meanwhile, follow-up on audit results have a significant positive effect on the level of corruption, and fiscal decentralization does not have a significant effect on the level of corruption.
Pengaruh Penghindaran Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024 Mustika Randhy Saputri; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3917

Abstract

This study examines the effect of corporate tax avoidance and capital structure on corporate value, with corporate governance serving as a moderating variable, in energy companies listed on the Indonesia Stock Exchange (IDX). All companies in the energy industry that are listed on IDX are part of research population. Using purposive sampling, 19 companies were selected based on their consistent publication of annual reports and absence of financial losses during the 2019–2024 period, resulting in 92 observations. IBM SPSS Statistics 27’s moderation regression analysis was used to examine the data. According to the results, corporate tax avoidance has no significant impact, while capital structure has a significant negative effect on corporate value. Furthermore, the relationship between corporate tax avoidance and corporate value is not moderated by corporate governance, but it does moderate the relationship between capital structure and corporate value. This study adds to the literature of empirical research already available on the factors that influence business value in developing nations, specifically in the energy industry of Indonesia. Practically, the findings provide guidance for corporate managers and policymakers in the energy sector to maintain an optimal debt to asset ratio, strengthen board independence, and ensure transparency in tax management. These measures are crucial for sustaining firm value, enhancing investor confidence, and promoting responsible financial governance in Indonesia’s energy industry.
Co-Authors Agustin, Henri Ahmad Rahbani Sulaiman S Al Arasy, Habib Alpon Satrianto Amelia Cahyati, Suci Amelia Prasetya Aminarti, Aminarti Andi Mesta, Hendri Ardi, Giffary Aulia Rahman, Faishal Ayola, Pebiana Aziza Ananta Putri Callista Nabilah, Shafira Charoline Cheisviyanny Daulay, Putri Abellia Dewi Pebriyani Dewi Pebriyani Dewi Pebriyani Dian Indah Hayati Dina Patrisia Dini Faisal Diva Putri Meisya Diva Putri Meisya Doni saputra Dwi Zulfi, Fara Efrizal Syofyan Efrizal Syofyan Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Erni Masdupi Ery Mulyani Faisal, Dini Farhan, Ananda Faridzan, Muhammad Nadhif Febri Mukhlis Febrianti, Luli Fefri Indra Arza Fefri Indra Arza Fefri Indra Arza Ferdiansya, Ferdiansya Finna Khairatun Hisanun Muhardi Firlana Firlana Grizmaldy, Fastri Prisma Gustina, Puspita Halmawati Halmawati Halmawati, Halmawati Hanifa Yosmawardani - Helmy, Herlina Hendri Andi Mesta Henri Agustin Henri Agustin Herlina Helmy Husna, Imalatul Husnil Khatimah Intan Nurbaiti Fawziah Lara Al Ashry Lara Al-Ashry Luli Febrianti Marta, Joan Maulana Ihsan, Maulana Miftahul Khair Muhammad Nadhif Faridzan Mustika Randhy Saputri Nayang Helmayunita Nelonda, Selli Novya Zulva Riani NURUL ANNISA Nurzi Sebrina Nurzi Sebrina Pathoroni, Hefri Patrisia, Dina Pebriyani, Dewi Putra, Rino Dwi R. Sapto Hendri Boedi Soesatyo Rendy Andryan Rino Dwi Putra Rosyeni Rasyid Rubi, Samila Salma Taqwa Salma Taqwa Sapta Jonesti, Abi Sarma, Gimeilia Sintia Rama Dani Sri Mulyani Suci Oktavia, Suci Suci Ramadhani Suhandai, Imel Syofyan, Erfrizal Syofyan, Hamad Tiara Shasabillah Geofanny Tri Kurniawati Tri Kurniawati, Tri Triani, Mike Tsani, Raihan Ulal Zilfarid, Maf Venny Irmi Vita Fitria Sari Wahyuni, Nina Wenni Futria Mori Yola Fionita Yovani, Yovani Yuza Sari, Astri Zahra, Hanifah Zahro ilmi Efendi Zasabila, Dilla