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All Journal Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar
Nahidoh, Nidaul Syofiyun
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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.
EFEKTIVITAS METODE COLLABORATIVE LEARNING DALAM MEMBEDAH KONSEP RETHINKING GOVERNMENT DI ERA DIGITAL Djasuli, Mohammad; Ismiyanti; Irawati, Awwaliya putri; Nahidoh, Nidaul syofiyun
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.v11i02.45158

Abstract

The complexity of the concept of Rethinking Government in the digital era demands learning methods that are not only theoretical, but also applicable and participatory. This study aims to analyze the effectiveness of the Collaborative Learning method in dissecting the concept of contemporary governance at the higher education level. The method used is qualitative descriptive with a narrative review approach to various current scientific publications on digital pedagogy and public policy. The results of the study show that the implementation of Collaborative Learning significantly increases students' critical understanding of bureaucratic digitalization and public sector innovation. Interaction between students in solving case studies related to e-government triggers higher-order thinking skills. The use of digital collaboration platforms such as Google Classroom and Padlet has proven to be a catalyst in accelerating the distribution of knowledge in an inclusive manner. This study concludes that collaborative methods are effective in transforming abstract concepts of Rethinking Government into practical understandings that are relevant to the needs of industries in the digital era. The success of this method is highly dependent on the role of lecturers as facilitators and the availability of adequate technological infrastructure. Keywords: Collaborative Learning, Rethinking Government, Digital Era, Learning Effectiveness, Educational Innovation
Co-Authors Cahyani, Desi Indra Djasuli, Mohammad Irawati, Awwaliya Putri Ismiyanti Ismiyanti, Ismiyanti Mohamad Djasuli, Mohamad