{"id":"https://openalex.org/W3010218972","doi":"https://doi.org/10.24843/eja.2019.v29.i03.p12","title":"Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa","display_name":"Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa","publication_year":2019,"publication_date":"2019-12-25","ids":{"openalex":"https://openalex.org/W3010218972","doi":"https://doi.org/10.24843/eja.2019.v29.i03.p12","mag":"3010218972"},"language":"en","primary_location":{"id":"doi:10.24843/eja.2019.v29.i03.p12","doi":"https://doi.org/10.24843/eja.2019.v29.i03.p12","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2019.v29.i03.p12","pdf_url":"https://ojs.unud.ac.id/index.php/akuntansi/article/download/54138/32834","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unud.ac.id/index.php/akuntansi/article/download/54138/32834","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044986474","display_name":"Ni Ketut Putri Pramesti Dewi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Ketut Putri Pramesti Dewi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027790185","display_name":"Ni Ketut Rasmini","orcid":"https://orcid.org/0000-0003-0643-5577","observed_orcids":["https://orcid.org/0000-0003-0643-5577"]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Ketut Rasmini","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":2.3376,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91680745,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"29","issue":"3","first_page":"1071","last_page":"1071"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9965999722480774,"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":0.9965999722480774,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.002099999925121665,"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"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0008999999845400453,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/human-resource-competencies","display_name":"human resource competence","score":0.8529999852180481},{"id":"https://openalex.org/keywords/locus-of-control","display_name":"locus of control","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":1.0},{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.9269999861717224},{"id":"https://openalex.org/keywords/village-fund","display_name":"village funds","score":0.5669999718666077},{"id":"https://openalex.org/keywords/local-government-financial-management","display_name":"local government financial management","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.8162084817886353},{"id":"https://openalex.org/C170798268","wikidata":"https://www.wikidata.org/wiki/Q534589","display_name":"Locus of control","level":2,"score":0.665981650352478},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49548184871673584},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.493625283241272},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.46528831124305725},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.46083953976631165},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2703858017921448},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.21171319484710693},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1564888060092926},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14904555678367615},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.13686951994895935},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.12181749939918518},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12086477875709534},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24843/eja.2019.v29.i03.p12","doi":"https://doi.org/10.24843/eja.2019.v29.i03.p12","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2019.v29.i03.p12","pdf_url":"https://ojs.unud.ac.id/index.php/akuntansi/article/download/54138/32834","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:9d01143968814f8097935769fce9e045","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/9d01143968814f8097935769fce9e045","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi, Vol 29, Iss 3, Pp 1071-1082 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24843/eja.2019.v29.i03.p12","doi":"https://doi.org/10.24843/eja.2019.v29.i03.p12","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2019.v29.i03.p12","pdf_url":"https://ojs.unud.ac.id/index.php/akuntansi/article/download/54138/32834","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697},{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.5263000130653381}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3010218972.pdf","grobid_xml":"https://content.openalex.org/works/W3010218972.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W2012058038","https://openalex.org/W2066062352","https://openalex.org/W2079340025","https://openalex.org/W2083647746","https://openalex.org/W2182855918","https://openalex.org/W2346534477","https://openalex.org/W2413390754","https://openalex.org/W2550996781","https://openalex.org/W2605972873","https://openalex.org/W2752617332","https://openalex.org/W2783241222","https://openalex.org/W4253566237","https://openalex.org/W6824355035","https://openalex.org/W7027530843"],"related_works":["https://openalex.org/W4414200424","https://openalex.org/W4323566451","https://openalex.org/W7216576353","https://openalex.org/W4401404439","https://openalex.org/W4390442093","https://openalex.org/W4410997065","https://openalex.org/W3010177826","https://openalex.org/W4319983633","https://openalex.org/W2956121983","https://openalex.org/W4400266130"],"abstract_inverted_index":{"This":[0,29,74],"research":[1,30,75],"is":[2,68],"aimed":[3],"to":[4,59,70,91],"acquire":[5],"the":[6,10,24,36,43,50,54,61,72,92,96],"empirical":[7],"evidence":[8],"of":[9,12,18,26,35,53,83],"influence":[11],"human":[13,78],"resource":[14,79],"competencies":[15,80],"and":[16,81],"locus":[17,82],"control":[19],"on":[20],"fraud":[21,93],"prevention":[22,94],"in":[23,40,95],"management":[25,99],"dana":[27],"desa.":[28],"has":[31],"been":[32],"selecting":[33],"all":[34],"27":[37],"desa":[38],"dinas":[39],"denpasar":[41],"as":[42,49],"population.":[44],"108":[45],"respondent":[46],"were":[47],"collected":[48],"sample.":[51],"One":[52],"non-probability":[55],"sampling":[56],"using":[57],"census":[58],"obtained":[60],"data.":[62,73],"Multiple":[63],"linear":[64],"regression":[65],"technique":[66],"analysis":[67],"applied":[69],"analyzing":[71],"shows":[76],"that":[77],"control,":[84],"have":[85],"given":[86],"such":[87],"an":[88],"positive":[89],"impact":[90],"vilaage":[97],"fund":[98],".":[100],"Keywords":[101],":":[102],"Human":[103],"Resource":[104],"Competencies":[105],";":[106],"Locus":[107],"Of":[108],"Control":[109],"Fraud.":[110]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2020-03-13T00:00:00"}
