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All Journal Daya Saing : Jurnal Ilmu Manajemen Al-Kharaj: Journal of Islamic Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Bahrul, Bahrul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI : ANALYSIS OF FACTORS IMPACTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KUANTAN SINGINGI DISTRICT Bahrul, Bahrul; Desmiyawati, Desmiyawati; Nurulita, Suci
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.486-497

Abstract

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports. As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.
Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration Bahrul, Bahrul; Fitriana, Fitriana; Santoso, Rachmat Agus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4451

Abstract

This study aims to analyze and map the main research streams, research development, and further research directions in fraud prevention studies systematically. Using bibliometric analysis to analyze fraud prevention articles in the Scopus database based on preliminary data from 1985-2022 where there are 772 documents processed through VOSviewer software version 1.6.19. The study concluded that fraud prevention is a topic of international interest. Article by Rezaee. (2005), and an article in the Managerial Auditing Journal. Certain keywords, such as whistleblowing system, culture, management integrity, reputation, and blockchain technology provide a potential focus for future research.
PERAN PENGAWASAN INSPEKTORAT TERHADAP AKUNTABILITAS KEUANGAN MELALUI MEDIASI TATA KELOLA PEMERINTAH DAERAH DI KABUPATEN ROKAN HILIR Bahrul, Bahrul; Onasis, Dini; Anita, Rizqa
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2384

Abstract

Penelitian ini bertujuan untuk menganalisis peran pengawasan Inspektorat terhadap akuntabilitas keuangan melalui mediasi tata kelola pemerintahan daerah di Kabupaten Rokan Hilir. Akuntabilitas keuangan publik menjadi fokus utama dalam upaya menciptakan pemerintahan yang transparan dan bertanggung jawab, sementara pengawasan internal oleh Inspektorat memiliki peranan strategis dalam memastikan implementasi pengelolaan keuangan yang sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada aparatur pemerintah daerah yang terkait. Metode analisis data dilakukan dengan pendekatan Structural Equation Modeling (SEM) untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa pengawasan Inspektorat berpengaruh signifikan terhadap tata kelola pemerintahan daerah, dan tata kelola yang baik berperan sebagai mediasi yang memperkuat hubungan antara pengawasan Inspektorat dan akuntabilitas keuangan. Temuan ini menegaskan pentingnya peningkatan fungsi pengawasan internal dan penerapan prinsip tata kelola yang baik untuk mewujudkan pengelolaan keuangan daerah yang akuntabel.
Co-Authors Desmiyawati Desmiyawati, Desmiyawati Dini Onasis Fitriana Fitriana Nurulita, Suci Rizqa Anita Santoso, Rachmat Agus