{"id":"https://openalex.org/W3001777949","doi":"https://doi.org/10.29313/.v0i0.19805","title":"Pengaruh Pengendalian Internal dan Kecerdasan Spirituali terhadap Fraud Accounting pada Penggunaan Dana Desa","display_name":"Pengaruh Pengendalian Internal dan Kecerdasan Spirituali terhadap Fraud Accounting pada Penggunaan Dana Desa","publication_year":2020,"publication_date":"2020-01-25","ids":{"openalex":"https://openalex.org/W3001777949","doi":"https://doi.org/10.29313/.v0i0.19805","mag":"3001777949"},"language":"id","primary_location":{"id":"mag:3001777949","doi":"https://doi.org/10.29313/.v0i0.19805","is_oa":false,"landing_page_url":"http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19805/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306524572","display_name":"Prosiding Akuntansi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prosiding Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083771349","display_name":"Hemma Rumani Maulida","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210150439","display_name":"Bandung Islamic University","ror":"https://ror.org/04tp6pr14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150439"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hemma Rumani Maulida","raw_affiliation_strings":["Akuntansi, Universitas Islam Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Islam Bandung","institution_ids":["https://openalex.org/I4210150439"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002566482","display_name":"Edi Sukarmanto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210150439","display_name":"Bandung Islamic University","ror":"https://ror.org/04tp6pr14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150439"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Edi Sukarmanto","raw_affiliation_strings":["Akuntansi, Universitas Islam Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Islam Bandung","institution_ids":["https://openalex.org/I4210150439"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108641150","display_name":"Magnaz Lestira Oktaroza","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210150439","display_name":"Bandung Islamic University","ror":"https://ror.org/04tp6pr14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150439"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Magnaz Lestira Oktaroza","raw_affiliation_strings":["Akuntansi, Universitas Islam Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Islam Bandung","institution_ids":["https://openalex.org/I4210150439"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210150439"],"apc_list":null,"apc_paid":null,"fwci":1.1871,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.82374481,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"88","last_page":"93"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9276999831199646,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9276999831199646,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.030799999833106995,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.029600000008940697,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.9670000076293945},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9879999756813049},{"id":"https://openalex.org/keywords/spiritual-intelligence","display_name":"spiritual intelligence","score":0.9139999747276306},{"id":"https://openalex.org/keywords/village-fund","display_name":"village funds","score":0.9589999914169312},{"id":"https://openalex.org/keywords/village-government","display_name":"village government","score":0.8299999833106995},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.8479999899864197}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5780662894248962},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5455895662307739},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4311666488647461},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4163525700569153},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.3964991569519043},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3762470483779907},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13003632426261902},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3001777949","doi":"https://doi.org/10.29313/.v0i0.19805","is_oa":false,"landing_page_url":"http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19805/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306524572","display_name":"Prosiding Akuntansi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prosiding Akuntansi","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8079000115394592,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391686892","https://openalex.org/W4385352726","https://openalex.org/W6995669826","https://openalex.org/W7005101869","https://openalex.org/W4402652957","https://openalex.org/W4408089009","https://openalex.org/W7133357647","https://openalex.org/W4225166003","https://openalex.org/W4402531025","https://openalex.org/W7005032608"],"abstract_inverted_index":{"Abstract.":[0],"The":[1,65,93,116],"use":[2,60,174],"of":[3,12,15,17,38,49,61,67,86,158],"Village":[4,63],"Funds":[5],"has":[6,29],"not":[7,164],"been":[8],"well":[9],"targeted":[10],"because":[11],"a":[13,84,126],"lack":[14],"understanding":[16],"village":[18,91],"govermenat":[19],"management,":[20],"weak":[21],"internal":[22,50,74,120,305],"control,":[23,75],"and":[24,52,78,99,122,128,140,149],"low":[25],"spiritual":[26,53,76,123,224,247,308],"quotient":[27,54,124],"which":[28],"led":[30],"to":[31,45,137,166,173],"an":[32],"increase":[33,155],"in":[34,70,143,146],"fraud":[35,56,79,132,230,250,269,316],"cases,":[36],"one":[37],"ehich":[39],"is":[40,73,97,107,163],"corruption.":[41],"This":[42,81],"study":[43,72,82],"aims":[44],"determine":[46],"the":[47,59,62,147,156],"effect":[48],"control":[51,121],"on":[55,58,131],"accounting":[57,251,270,317],"Funds.":[64],"object":[66],"research":[68,94,172],"used":[69,83,96],"this":[71],"quotient,":[77],"accounting.":[80,133],"sample":[85],"51":[87,277],"respondents":[88],"who":[89],"were":[90],"employees.":[92],"method":[95],"descriptive":[98],"verification":[100],"methods":[101],"with":[102],"quantitative":[103],"approaches.":[104],"Hypothesis":[105],"testing":[106],"done":[108],"by":[109],"using":[110],"multiple":[111],"linear":[112],"regression":[113],"analysis":[114],"methods.":[115],"results":[117],"showed":[118],"that":[119,153,161],"had":[125],"negative":[127],"significant":[129],"influence":[130],"Suggestions":[134,169],"for":[135,170],"agencies":[136],"improve":[138],"integrity":[139],"ethical":[141],"values":[142],"every":[144],"activity":[145],"agency":[148],"always":[150],"provide":[151],"training":[152],"can":[154],"level":[157],"flexibility":[159],"so":[160],"it":[162],"difficult":[165],"solve":[167],"problems.":[168],"future":[171],"other":[175],"variables":[176],"such":[177],"as":[178],"coercive":[179,356],"skills.":[180,357],"Keywords:":[188],"Fraud":[189,363],"Accounting,":[190,364],"Internal":[191,368],"Control,":[192],"Spiritual":[193],"Quotient":[194],".":[196,271,318],"Abstrak.":[203],"Penggunaan":[205],"Dana":[206,255],"Desa":[207],"belum":[208],"tepat":[209],"sasaran":[210],"karena":[211],"kurangnya":[212],"pemahaman":[213],"soal":[214],"manajemen":[215],"pemerintah":[216],"desa,":[217],"lemahnya":[218],"pengendalian":[219,263],"internal,":[220,264],"serta":[221],"rendahnya":[222],"kecerdasan":[223,265,307],"yang":[225,337],"menyebabkan":[226],"meningkatnya":[227],"kasus":[228],"salah":[232],"satunya":[233],"yaitu":[234],"korupsi.":[235],"Tujuan":[236],"dari":[237,300],"peneltian":[238],"ini":[239,261,273,283,302],"untuk":[240],"mengetahui":[241],"pengaruh":[242,310],"pengendaliana":[243],"internali":[244],"dani":[245],"kecerdasani":[246],"terhadap":[248,314],"pada":[253],"penggunaan":[254],"Desa.":[256],"Objek":[257],"penelitian":[258,260,301,348],"dalam":[259,327],"adalah":[262],"spiritual,":[266],"dan":[267,306,312,324,333],"Penelitian":[272,282],"menggunakan":[274,286,294,351],"sampel":[275],"sebanyak":[276],"respondenayang":[278],"merupakan":[279],"pegawai":[280],"desa.":[281],"dilakukan":[284],"dengan":[285,293],"metode":[287,295],"deskriptifidan":[288],"verifikatifidengan":[289],"pendekatan":[290],"kuantitatif.":[291],"Pengujianahipotesisadilakukan":[292],"analisis":[296],"regresi":[297],"berganda.":[298],"Hasil":[299],"menunjukkan":[303],"bahwaipengendalian":[304],"memiliki":[309],"negatif":[311],"signifikan":[313],"Saran":[319,346],"bagiwinstansi":[320],"agar":[321,350],"meningkatkan":[322,339],"integritas":[323],"nilai":[325],"etika":[326],"setiap":[328],"aktivitas":[329],"yangaada":[330],"di":[331],"instansi":[332],"senantiasa":[334],"memberikan":[335],"pelatihan":[336],"dapat":[338],"tingkat":[340],"fleksibilitaswagar":[341],"tidak":[342],"kesulitan":[343],"memecahlan":[344],"masalah.":[345],"bagi":[347],"selanjutnya":[349],"variabel":[352],"lain":[353],"seperti":[354],"Kata":[361],"Kunci:":[362],"Kecerdasan":[365],"Spiritual,":[366],"Pengendalian":[367]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-01-30T00:00:00"}
