Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Nur Asia
Universitas Hasanuddin, Indonesia
Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DIGITAL TERHADAP PENCEGAHAN FRAUD ACCOUNTING PADA PEMERINTAH DESA MASOSO Irwan Pratama; Nur Asia; Mediaty; Rahmawati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.37039

Abstract

This study aims to analyze the influence of implementing a Digital Accounting Information System (AIS) on the prevention of accounting fraud in Masoso Village Government. The significant increase in village funds over the years poses a higher risk of financial manipulation and fraudulent accounting practices. To address these risks, the use of digital Accounting Information Systems is expected to enhance transparency, accuracy, auditability, and accountability of village financial management. This study employs a quantitative approach using 45 respondents involved in the administrative and financial management processes of Masoso Village. Data were collected via a validated Likert-scale questionnaire and analyzed using validity testing, reliability testing, normality testing, simple linear regression, t-test, and coefficient of determination (R²). The findings show that the digital AIS has a significant effect on fraud prevention, indicated by the t-value of 6.821 and significance level of 0.000. Additionally, the R² value of 0.595 implies that 59.5% of fraud prevention efforts are influenced by the implementation of digital AIS. The study concludes that increasing the quality of digital accounting system implementation can effectively reduce opportunities for fraud, strengthen internal control, and improve accountability in village financial governance
Co-Authors Irwan Pratama Mediaty Rahmawati