Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Education Management and Social Science SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Beby Hilda Agustin
Universitas Islam Kadiri, Kediri, Indonesia
Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Organizational Culture, Whistleblowing System, and Internal Control System for Prevention Fraud Vidya Nuraini; Fauziyah Fauziyah; Beby Hilda Agustin
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4615

Abstract

Fraud prevention in organizations is one of the main focuses in risk management, especially in the era of increasingly complex globalization and digitalization. This research investigated the impact of organizational culture, whistleblowing systems, and internal control systems on fraud prevention at PT Pos Indonesia, Pare Branch in 2025. Employing a quantitative methodology, primary data were collected through questionnaires distributed to employees and subsequently analyzed using SPSS version 25. The findings revealed a significant positive correlation between organizational culture, whistleblowing systems, and internal control systems in mitigating fraud. These three elements exhibit a synergistic relationship, where a conducive organizational culture fosters the effectiveness of both whistleblowing and internal control mechanisms. Conversely, robust internal controls and a functional whistleblowing system reinforce an ethical organizational environment. Effective collaboration between these three elements creates an environment that supports fraud prevention and increases trust, integrity, and morale.
THE INFLUENCE OF KNOWLEDGE, COMPETENCE AND UTILIZATION OF ACCOUNTING SYSTEM ON VILLAGE FINANCIAL MANAGEMENT: Pengaruh pengetahuan, kompetensi, dan pemanfaatan sistem akuntansi terhadap pengelolaan keuangan Desa Ely Kalsum; Ahmad Yani; Beby Hilda Agustin
SOSIOEDUKASI Vol 15 No 3 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i3.9306

Abstract

Previous studies on village financial management have produced inconsistent findings regarding the roles of knowledge, competence, and accounting system utilization, leaving a research gap that requires further empirical examination. This study aims to analyze the influence of knowledge, competence, and utilization of accounting systems on village financial management in Purwoasri District, Kediri Regency, Indonesia. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to village officials involved in financial management across 23 villages, yielding 83 valid responses selected via purposive sampling. The data were analyzed using multiple linear regression with the Statistical Product and Service Solutions (SPSS) software. The results indicate that knowledge and competence have a positive but statistically insignificant effect on village financial management, whereas the utilization of the accounting system has a positive and significant effect (β = 0.611; p < 0.05). Simultaneously, the three variables significantly influence village financial management, explaining 60.2% of its variance (R² = 0.602; F = 39.809; p < 0.05). The key contribution of this study lies in confirming that the utilization of the accounting system, specifically SISKEUDES, is the most dominant determinant of village financial management quality, surpassing individual human resource factors. These findings imply that village governments and local authorities should prioritize the optimization of accounting system implementation, supplemented by targeted technical training for village apparatus, to realize transparent, accountable, and effective village financial governance.
Co-Authors Ahmad Yani Ely Kalsum Fauziyah Fauziyah Vidya Nuraini