Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Hasim, Sumiyati S. Hi.
Unknown Affiliation
Decision Sciences, Operations Research & Management

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

Found 1 Documents
Search

 1 
Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Individu dan Budaya Etis Organisasi Terhadap Kecurangan Pelaporan Keuangan Dana Desa di Kabupaten Halmahera Selatan Hasim, Sumiyati S. Hi.; Ohorella, Rizki Wahyu Utami; Zamzam, Irfan; Nurdin, Nurdin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2600

Abstract

The purpose of this study is to analyze the influence of Internal Control, Compensation Appropriateness, Individual Morality, and Organizational Ethical Culture on Financial Reporting Fraud of Village Funds in South Halmahera Regency. The sample in this study was obtained from 185 respondents who were village officials in East Bacan Tengah Subdistrict and South Bacan Subdistrict, South Halmahera Regency. This study used multiple linear regression analysis with the SmartPLS 4.1.1.1 analysis tool. The results of the study found that Compensation Appropriateness had an effect on Fraudulent Financial Reporting of Village Funds. Meanwhile, Internal Control, Individual Morality, and Organizational Ethical Culture had no effect on Fraudulent Financial Reporting of Village Funds.
Co-Authors Nurdin Nurdin Ohorella, Rizki Wahyu Utami Zamzam, Irfan