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Soedirman Accounting, Auditing and Public Sector Journal
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 29622336     DOI : https://doi.org/10.32424/1.saap
Core Subject : Economy,
Economics, Econometrics & Finance
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, Auditing, and the public sector that significantly contribute to the development of accounting practices and the accounting profession in Indonesia and the world. Consistent with its purpose, SAAP provides insights into the field of accounting, auditing, and the public sector for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting profession. SAAP accepts either quantitative or qualitative research manuscripts, written in either Indonesian or English. SAAP accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 51 Documents
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THE EFFECT OF VILLAGE OFFICIALS’ DIGITAL LITERACY AND SOCIAL MEDIA TRANSPARENCY ON DIGITAL FRAUD PREVENTION IN VILLAGE FUND GOVERNANCE Bambang Arianto; Gema Ika Sari
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.20917

Abstract

This study aims to examine the effect of village officials’ digital literacy and social media transparency on digital fraud prevention in village fund governance. In the context of village government, digital fraud may arise from the misuse of information systems, manipulation of financial data, lack of budget information disclosure, and weak technology-based supervision. Village officials’ digital literacy is an important factor that enables village officials to use digital technology appropriately in the process of village financial governance. In addition, social media transparency also serves as a means of public information disclosure that can strengthen community oversight of village fund management. This study employs a quantitative approach using a survey method involving 43 respondents who are related to village financial governance. The research data were analyzed using multiple linear regression or Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationships among variables as well as the validity and reliability of the research instruments. The findings reveal that village officials’ digital literacy and social media transparency each have a significant effect on digital fraud prevention in village fund governance. Furthermore, village officials’ digital literacy and social media transparency have a positive effect on digital fraud prevention in village fund governance.

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