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All Journal Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmiah Edunomika (JIE)
Astohar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA ( STUDI EMPIRIS PADA DESA-DESA DI KECAMATAN MAUKARO, KABUPATEN ENDE ) Geru, Ansi; Astohar
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Penelitian ini  bertujuan untuk  mengetahu akuntabilitas  pengelolaan  dana  desa dipengaruhia oleh kompetensi  aparatur  desa, kepemimpinana kepala desa, partisispasi masyarakat, kejelasan sasaran anggaran, dan pemenfaatan teknologia informasi. Metodologi kuantitatif digunakan dalam  penelitian  ini, dan 120  responden diberikan teknik pengumpulan data berbasis kuesioner. Kriteria pengambilan sampel berikut digunakan  dalam  penelitian  ini: Kepala desa, skretaris desa, BPD, perangkat desa (Kaur, Kasi dan lain-lain) serta masyarakata yang beradaa di kecamatan Maukaro, Kabupaten Ende. Penelitian ini menggunkan software versi 27.00 untuk menganalisis jawaban responden terhadap pilihan pernyataan serta distribusi frekuensi tanggapan responden. Dari hasil uji parsial penelitiana ini dapat  disimpulkan bahwa faktor kepemimpinan kepala desaa dan kompetensia perangkat desa berpengaruh signifikan terhadap akuntabilitas  pengelolaan dana  desa. Sedangkan  akuntabilitas pengelolaan  keuangan desa tidak dipengaruhi  secara  signifikan  oleh faktor keterlibatan masyarakat, kejelasan sasaran anggaran, dan  pemanfaatan teknologi  informasi. Keywords : Akuntabilitas Dana Desa, kompetensi, kepemimpinan, partisipasi, kejelasan sasaran, teknologi informasi          
BEHAVIORAL CAPABILITY, INTERNAL CONTROL WEAKNESSES, AND ASSET MISAPPROPRIATION: THE MODERATING ROLE OF FRAUD CONTROL ENVIRONMENT Zati Fadhila; Mirna Dyah Praptitorini; Anisa Kusumawardani; Astohar; Bureni
Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 2 (2026): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v19i2.15488

Abstract

This study examines the effects of behavioral capability and internal control weaknesses on asset misappropriation, while investigating the moderating role of the Fraud Control Environment. Drawing upon Attribution Theory and the Fraud Diamond Theory, the study argues that individuals with higher behavioral capability and organizations with weaker internal controls are more likely to experience asset misappropriation. Furthermore, a well-established Fraud Control Environment is expected to strengthen the relationships between these determinants and asset misappropriation by shaping employees' behavioral responses toward fraud prevention mechanisms. The research employs a quantitative explanatory approach using primary data collected through questionnaires administered to employees involved in financial management, asset administration, and internal control activities within public sector organizations. The proposed model is analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings are expected to demonstrate that behavioral capability and internal control weaknesses positively influence asset misappropriation. In addition, the Fraud Control Environment is predicted to strengthen both relationships, indicating that fraud prevention policies and organizational control culture significantly influence employees' behavioral tendencies toward asset misuse. These findings contribute to behavioral accounting literature by integrating individual behavioral factors with organizational fraud control mechanisms in explaining asset misappropriation.
Co-Authors Anisa Kusumawardani Bureni Geru, Ansi Mirna Dyah Praptitorini Zati Fadhila