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All Journal Jurnal Akuntansi Kompetif INSIGHT: Indonesian Journal of Social Studies and Humanities
Nisa, Iien Rohmatun
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Desa Di Kecamatan Malua, Kabupaten Enrekang) Ilham, Surianto; Al-Qadri, Muhammad Syarif; Timpa, Hasmawati; Nisa, Iien Rohmatun; S, Muh. Sukran
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2555

Abstract

This study aims to analyze the impact of internal control systems on fraud prevention in village fund management. The approach implemented in this research is quantitative, employing simple linear regression analysis. Data were obtained through questionnaires distributed to seven villages in Malua District, Enrekang Regency. The research findings reveal that internal control has a significant impact on fraud prevention. These results indicate that implementing an effective internal control system can be a key strategy to minimize the risk of fraud while supporting more transparent and accountable village fund management. This research emphasizes the importance of strengthening internal control mechanisms to protect public resources and increase transparency in village governance.
The Effect of Implementing an Accounting Information System on Financial Performance Wardani, Reski; Nisa, Iien Rohmatun; Wiliana, Rahayu
INSIGHT: Indonesian Journal Social Studies and Humanities Vol 5, No 2 (2025): INSIGHT: Indonesian Journal Social Studies and Humanities
Publisher : INSIGHT: Indonesian Journal Social Studies and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/.v5i2.82807

Abstract

Abstrak. The study purpose was determine effect of the implementation of accounting information systems on financial performance at the Investment and Integrated Services (DPMPTSP) Pinrang District. The object of research is the Office of Investment and Integrated Services (DPMPTSP) Pinrang District. The analytical tool used is multiple linear regression analysis. The data analysis method used in this research to test the hypothesis is the multiple linear regression analysis method using SPSS 25.0 (Statistical Package for Social Science) software. The results showed that the implementation of accounting information systems can improve financial performance. Indicators of the implementation of accounting information systems namely the use of accounting information systems, the quality of information systems, and convenience of information systems have effect simultaneously on financial performance. Based on the calculation results, it was found that the Accounting Information System Implementation variable had an effect on the Financial Performance at the Investment and Integrated Services (DPMPTSP) Pinrang. The implementation of an accounting information system can improve financial performance, this is in accordance with the results of the F Test which shows that the indicators for Accounting Information System Utilization, Accounting Information System Quality, and Information System Ease have a simultaneous effect on Financial Performance. Kata Kunci: Implementation of Accounting Information Systems, Financial Performance
Co-Authors Al-Qadri, Muhammad Syarif Ilham, Surianto S, Muh. Sukran Timpa, Hasmawati Wardani, Reski Wiliana, Rahayu