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Ilham Ramadhan Ersyafdi
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juralinus3@gmail.com
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Jl. Silat Baru-25 Komplek Untan RT/RW 003/005 Kelurahan Bansir Laut Kecamatan Pontianak Tenggara, Pontianak, Kalimantan Barat, Indonesia
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INDONESIA
JURALINUS
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : 30266157     EISSN : -     DOI : 10.61754
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal Akuntansi Publik Nusantara (JURALINUS) adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi Sektor Publik dalam berbagai topik penelitian diantaranya akuntansi kebijakan pemerintah, akuntansi pajak pemerintah, akuntansi audit pemerintah, Anggaran, dan topik lain yang belum tercatat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
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Mengungkap Akar Fraud: Peran Internal Control, Ketaatan Akuntansi, Skema Imbalan, Ketimpangan Informasi dan Etika Manajerial Ni Nyoman Ayu Suryandari; Sisilia Kartini
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Abstract

Fraud is an intentional act to obtain personal gain that harms others. This study aims to examine the effect of internal control, accounting compliance, reward schemes, information asymmetry, and managerial ethics on the risk of fraud in Village Credit Institutions (LPD) in Ubud District. The research sample consisted of 96 respondents selected through purposive sampling. Data were obtained through questionnaires and analysed using multiple linear regression. The results show that internal control, accounting compliance, and managerial ethics have a negative effect on fraud risk. This means that the stronger the internal control, accounting compliance, and managerial ethics, the lower the risk of fraud. Conversely, information asymmetry was found to have a positive effect on fraud risk, meaning that the greater the information asymmetry, the higher the risk of fraud. Meanwhile, the reward scheme did not show a significant effect on fraud risk. These findings indicate that fraud prevention in traditional financial organisations such as LPD needs to be supported by strong internal controls, information transparency, and high ethical values based on Tri Kaya Parisudha from its managers.
Real Commitment or Symbolic Legitimacy? Mattessich's Critique of the Deposit-on-Call Scheme Yayuk Ari Priyani; Sri Iswati
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Abstract

This study is based on Mattessich’s philosophy of accounting, using legitimacy theory as the analytical framework to examine the policy of placing state funds in the Deposit-on-Call scheme. The study aims to critically assess whether the policy reflects a real commitment or merely symbolic legitimacy. A qualitative approach with Critical Discourse Analysis (CDA) is employed. The data consist of official news reports and policy documents related to the Minister of Finance’s policy and its public discourse. The analysis is conducted through three stages: linguistic analysis of policy texts, discursive practice analysis to identify rhetorical strategies and legitimacy narratives, and social practice analysis to evaluate the extent to which the policy represents substantive commitment or symbolic legitimacy. The findings indicate that the Deposit-on-Call policy demonstrates a dual character. On one hand, it reflects real commitment through objectives such as reducing bank funding costs, expanding credit capacity, and supporting productive sectors, particularly MSMEs. On the other hand, the policy also carries the risk of symbolic legitimacy if transparency and accountability in fund distribution are not effectively ensured. The legitimacy of the policy is therefore contingent upon the actual realization of credit distribution and the equitable impact on the real sector. If the funds only enhance banking liquidity without generating tangible benefits for the real economy, the policy risks becoming symbolic in nature, consistent with Mattessich’s critique of appearance without substantive societal impact.
Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency Nita Hansita; Novi Kristiani Saputri; Muh. Nur; Yusuf Jaya Saputra; Supriyadi; Reyhan Dzikriansyah Suanrno dzikriansyah
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Abstract

This research aims to determine and analyze the effectiveness and efficiency of village fund budgets in efforts to maintain farm roads. This research uses a qualitative descriptive method with the data used coming from primary data in the form of interviews and secondary data through documentation. The results of this research show that based on the results of the analysis previously presented, it can be concluded that the effectiveness and efficiency of the village fund budget in efforts to improve farming roads in Anugrah Village can be said to be efficient but still less effective. This is because the village budget is still limited by regulations, the obstacle faced is the lack of Village Funds to finance all programs and the climate conditions in Anugrah Village.
Analysis of Village Asset Management Based on Regulation of the Minister of Home Affairs Number 1 of 2016 (A Case Study at Lerepako Village, South Konawe Regency) Azzahra Niikmatul Ilmi; Dewi Suci Muthiara Rachman; Abdul Azis Muthalib; Yusuf Jaya Saputra; Reyhan Dzikriansyah Suanrno
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Abstract

This research aims to identify and analyze the village asset management process based on the Regulation of the Minister of Home Affairs Number 1 of 2016 in Lerepako Village, South Konawe Regency, and the factors causing the village asset management process to not run optimally. This research uses a qualitative descriptive method with data sourced from primary data in the form of interviews and secondary data through documentation. The results of this study indicate that the village asset management process in Lerepako Village, South Konawe Regency, can be considered good but not fully in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. The inhibiting factors for optimizing the village asset management process in Lerepako Village, South Konawe Regency, are due to the still inadequate competence of human resources, lack of communication about the implementation of village asset management regulations, some village assets lacking legal certainty of ownership, the implementers' non-compliance with village asset management regulations, as well as other parties unilaterally claiming land. Additionally, the expertise of activity managers in the village asset administration process and the organizational commitment have not been fully maximized.
Implementation of Village Asset Planning and Maintenance Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016: A Case Study of Kota Bangun Village, Ranomeeto District, South Konawe Regency Arti Afriliani; Muh. Nur; Yusuf Jaya Saputra; Reyhan Dzikriansyah Sunarno
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Abstract

Law Number 6 of 2014 and Minister of Home Affairs Regulation Number 1 of 2016 mandate transparent and participatory village asset management. However, managerial constraints and weak administration often hamper this regulation at the local level. This study aims to analyze the implementation of village asset planning and maintenance in Kota Bangun Village, Ranomeeto District, South Konawe Regency, and its relationship to the principles of Good Government Governance (GGG). Using qualitative descriptive methods with interactive data analysis and triangulation techniques, this research found that asset planning in Kota Bangun Village has been carried out in accordance with regulations through the Village Development Planning Forum (Musrenbangdes) mechanism involving the Village Consultative Body (BPD) and community elements in a bottom-up manner. Conversely, the asset maintenance function has not met the standards of Minister of Home Affairs Regulation Number 1 of 2016 because the village government has not conducted an inventory due to limited human resource capacity and internal administration. The absence of an inventory master book triggers uncertainty about asset volume, obscures ownership status, and hampers maintenance budgeting. Nevertheless, the implementation of the GGG principle shows a positive trend, where budget transparency is able to reduce suspicion and boost public trust. It was concluded that asset planning had met regulatory standards, but the maintenance sector required fundamental improvements related to increasing the administrative capacity of village apparatus human resources.

Page 4 of 4 | Total Record : 35

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