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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Entrepreneurial and Business Diversity
Mediaty
Universitas Hasanuddin, Indonesia
Decision Sciences, Operations Research & Management Other

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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
The Impact of Cognitive Bias on the Quality of Managerial Decision-Making: A Qualitative Meta-Synthesis Mediaty; Asri Usman; Andi Shahrani Awalya; Dedeh Cahyani Toresa
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 1 (2026): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i1.402

Abstract

Purpose:This study aims to analyze the impact of cognitive bias on the quality of managerial decision-making using the perspective of Bounded Rationality Theory. The study focuses on how cognitive limitations, heuristics, and psychological distortions influence managerial judgment in management accounting, budgeting, reporting, risk management, investment, strategy implementation, and technology-assisted decision-making.Methodology:This research applies a qualitative meta-synthesis approach by integrating findings from prior qualitative reviews, systematic literature reviews, and conceptual studies related to cognitive bias and managerial decision-making. The synthesis process involved identifying relevant studies, extracting major findings, grouping recurring themes, and developing an integrated interpretation of the relationship between cognitive bias and decision quality.Findings:The synthesis shows that overconfidence, anchoring, confirmation bias, availability bias, loss aversion, hindsight bias, illusion of control, and herding behavior are dominant forms of cognitive bias in managerial decision-making. These biases reduce decision quality by distorting information interpretation, weakening the objective evaluation of alternatives, and increasing errors in assessing risk, opportunity, and decision consequences.Implication:The study indicates that organizations need to integrate debiasing strategies, choice architecture, collective evaluation, independent review, professional skepticism, and critical supervision of artificial intelligence-based systems to improve the quality of managerial decisions in complex and uncertain environments.
Co-Authors Andi Shahrani Awalya Asri Usman Dedeh Cahyani Toresa Irwan Pratama Nur Asia Rahmawati