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All Journal Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar
Cahyani, Desi Indra
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Economics, Econometrics & Finance Other

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PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH KECURANGAN DI PEMERINTAH DESA Djasuli, Mohamad; Cahyani, Desi Indra; Nahidoh, Nidaul Syofiyun; Ismiyanti, Ismiyanti; Irawati, Awwaliya Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2ra72e14

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sistem Pengendalian Internal (SPI) dalam mencegah kecurangan pada pengelolaan Dana Desa dengan menggunakan pendekatan critical literature review terhadap berbagai penelitian terkini. Data diperoleh dari artikel nasional dan internasional tahun 2020–2025 yang memfokuskan kajian pada variabel SPI, moralitas individu, sensitivitas moral, kecerdasan spiritual, audit internal, serta sistem whistleblowing. Hasil sintesis menunjukkan bahwa SPI secara konsisten berpengaruh positif dan signifikan dalam menekan peluang terjadinya fraud, namun efektivitasnya sangat dipengaruhi oleh faktor non-teknis, terutama moralitas aparatur dan kecerdasan spiritual yang terbukti memperkuat hubungan antara SPI dan pencegahan fraud. Selain itu, mekanisme deteksi seperti audit internal dan sistem whistleblowing memberikan kontribusi substansial sebagai lapisan pengawasan tambahan. Temuan ini menegaskan bahwa upaya pencegahan kecurangan di pemerintah desa memerlukan model pertahanan berlapis yang mengintegrasikan kontrol struktural, integritas etis, dan mekanisme deteksi yang memadai.
TRANSFORMASI DIGITAL DALAM PENYUSUNAN RKA-SKPD: STUDI SLR Cahyani, Desi Indra; Syamsuddin; Djasuli, Mohammad; RA Nindy Nur Innika P; Putri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46053

Abstract

Digital transformation in the public sector has evolved from just an administrative tool to a strategic instrument in adaptive and data-based regional financial management. However, the study of digital transformation in the preparation of the Regional Apparatus Work Unit Work Plan and Budget (RKA-SKPD) still tends to be partial and focuses on technical aspects, without integrating the overall strategic, organizational, and resource readiness dimensions. This research aims to fill this gap through the Systematic Literature Review (SLR) approach. This study analyzes the scientific literature for the period 2018–2026 related to digital transformation, e-budgeting, and regional financial information systems. The results show that digital transformation not only improves efficiency, transparency, and accountability, but also drives a paradigm shift in the budgeting process, from an administrative approach to a data-based and analytics-based approach. In addition, the successful implementation of digital transformation is greatly influenced by the synergy between technology, human resource capacity, and strong institutional commitment. The findings of this study show that most previous studies have not examined the relationship between these three aspects integratively in the context of the preparation of RKA-SKPD. Therefore, this research offers a contribution in the form of a conceptual framework that places digital transformation as an ecosystem that connects technology, governance, and organizational culture. The implications of this research are expected to be a strategic basis for local governments in optimizing budgeting digitalization in a sustainable manner.
Co-Authors Djasuli, Mohammad Irawati, Awwaliya Putri Ismiyanti, Ismiyanti Mohamad Djasuli, Mohamad Nahidoh, Nidaul Syofiyun Putri RA Nindy Nur Innika P Syamsuddin