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Contact Name
Dharmawaty S. Makur
Contact Email
dharmawaty@umgo.ac.id
Phone
+6285240393757
Journal Mail Official
dharmawaty@umgo.ac.id
Editorial Address
Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
Location
Kab. gorontalo,
Gorontalo
INDONESIA
JSAP : Journal Syariah and Accounting Public
ISSN : -     EISSN : 26223538     DOI : doi.org/10.31314/JSAP
Core Subject : Economy,
JSAP : Journal Syariah and Accounting Public dengan Nomor ISSN 2622-3538 (online) merupakan Jurnal Program Studi Akuntansi universitas muhammadiyah gorontalo. JSAP: Jurnal Syariah dan akuntansi public ini berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi. JSAP: Journal Syariah and Accounting Public Terbit pada Bulan Juli dan Desember setiap tahunnya.
Articles 1 Documents
Search results for , issue "Vol 3, No 2: DESEMBER 2020" : 1 Documents clear
PENGARUH PERILAKU PERANGKAT DESA TERHADAP KECENDERUNGAN FRAUD DANA DESA (Studi Kasus Pada Desa Di Kecamatan Pulubala) Lukfiah I. Radjak; Muhamad Taufik R Nani
JSAP : Journal Syariah and Accounting Public Vol 3, No 2: DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.73-81.2020

Abstract

This research is aimed at finding the influence of the behavior of village apparatus on the tendency of village fund fraud in the Pulubala Subdistrict. The object of this research is the villages in the Pulubala Subdistrict. The sampling technique used in this study is the saturated sampling technique. The research data is the primary data obtained by distributing questionnaires to 77 respondents. The results of this study indicate that the behavior of village apparatus has a negative but significant effect on the tendency of village fund fraud with a significance level at 0.000. It shows that the better the behavior of the village apparatus, the lower the tendency for village fund fraud. The implication of the results of this study is the need to apply an ethical culture within the village government organizations by providing understanding to village apparatus that fraud is an unethical and immoral act that can not only harm oneself because it can lead to criminal corruption cases with the threat of imprisonment and tarnished reputation, but it can also cause wider harm, namely the losses to the state and society.

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