{"id":"https://openalex.org/W3208469568","doi":"https://doi.org/10.33061/jasti.v15i3.3686","title":"PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)","display_name":"PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)","publication_year":2020,"publication_date":"2020-05-19","ids":{"openalex":"https://openalex.org/W3208469568","doi":"https://doi.org/10.33061/jasti.v15i3.3686","mag":"3208469568"},"language":"en","primary_location":{"id":"doi:10.33061/jasti.v15i3.3686","doi":"https://doi.org/10.33061/jasti.v15i3.3686","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v15i3.3686","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/3686/3061","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/3686/3061","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033178963","display_name":"Zulaikah Dwi Utami","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210110019","display_name":"Universitas Slamet Riyadi","ror":"https://ror.org/01t79g318","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210110019"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Zulaikah Dwi Utami","raw_affiliation_strings":[") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta","Tahun 2014","oleh Cressey tahun 1953 yaitu adanya","tentang Pengelolaan Keuangan Desa menyebutkan bahwa alokasi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta","institution_ids":["https://openalex.org/I4210110019"]},{"raw_affiliation_string":"Tahun 2014","institution_ids":[]},{"raw_affiliation_string":"oleh Cressey tahun 1953 yaitu adanya","institution_ids":[]},{"raw_affiliation_string":"tentang Pengelolaan Keuangan Desa menyebutkan bahwa alokasi","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044801605","display_name":"Aris Eddy Sarwono","orcid":"https://orcid.org/0000-0002-8383-2229","observed_orcids":["https://orcid.org/0000-0002-8383-2229"]},"institutions":[{"id":"https://openalex.org/I4210110019","display_name":"Universitas Slamet Riyadi","ror":"https://ror.org/01t79g318","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210110019"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aris Eddy Sarwono","raw_affiliation_strings":[") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta","Tahun 2014","oleh Cressey tahun 1953 yaitu adanya","tentang Pengelolaan Keuangan Desa menyebutkan bahwa alokasi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta","institution_ids":["https://openalex.org/I4210110019"]},{"raw_affiliation_string":"Tahun 2014","institution_ids":[]},{"raw_affiliation_string":"oleh Cressey tahun 1953 yaitu adanya","institution_ids":[]},{"raw_affiliation_string":"tentang Pengelolaan Keuangan Desa menyebutkan bahwa alokasi","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047857641","display_name":"Dewi Saptantinah Puji Astuti","orcid":"https://orcid.org/0000-0002-7514-0302","observed_orcids":["https://orcid.org/0000-0002-7514-0302"]},"institutions":[{"id":"https://openalex.org/I4210110019","display_name":"Universitas Slamet Riyadi","ror":"https://ror.org/01t79g318","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210110019"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dewi Saptantinah Puji Astuti","raw_affiliation_strings":[") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":") Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta","institution_ids":["https://openalex.org/I4210110019"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5033178963"],"corresponding_institution_ids":["https://openalex.org/I4210110019"],"apc_list":null,"apc_paid":null,"fwci":1.7807,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.89105323,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"15","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9984999895095825,"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":0.9984999895095825,"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":0.000699999975040555,"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":0.0005000000237487257,"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/village-financial-statements","display_name":"village financial statements","score":0.9449999928474426},{"id":"https://openalex.org/keywords/control-environment","display_name":"control environment","score":0.902999997138977},{"id":"https://openalex.org/keywords/village-fund-allocation","display_name":"village fund allocation","score":0.871999979019165},{"id":"https://openalex.org/keywords/village-government","display_name":"village government","score":0.6200000047683716},{"id":"https://openalex.org/keywords/indragiri-hulu","display_name":"Indragiri Hulu","score":0.9390000104904175}],"concepts":[{"id":"https://openalex.org/C200113983","wikidata":"https://www.wikidata.org/wiki/Q48324","display_name":"Morality","level":2,"score":0.5328916311264038},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47603821754455566},{"id":"https://openalex.org/C52130261","wikidata":"https://www.wikidata.org/wiki/Q39825","display_name":"Census","level":3,"score":0.41912710666656494},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3410205841064453},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3336675465106964},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3295174837112427},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.20066902041435242},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16700071096420288},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1657370626926422},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14476251602172852},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.10214540362358093},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33061/jasti.v15i3.3686","doi":"https://doi.org/10.33061/jasti.v15i3.3686","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v15i3.3686","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/3686/3061","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"},{"id":"doi:10.33061/jasti.v15i3.3687","doi":"https://doi.org/10.33061/jasti.v15i3.3687","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v15i3.3687","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/3687/3062","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33061/jasti.v15i3.3686","doi":"https://doi.org/10.33061/jasti.v15i3.3686","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v15i3.3686","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/3686/3061","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3208469568.pdf","grobid_xml":"https://content.openalex.org/works/W3208469568.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W1747782079","https://openalex.org/W2607268094"],"related_works":["https://openalex.org/W2923764843","https://openalex.org/W7219733121","https://openalex.org/W4403653072","https://openalex.org/W4382657294","https://openalex.org/W4304585315","https://openalex.org/W6995644034","https://openalex.org/W4388021296","https://openalex.org/W4394012829","https://openalex.org/W7215981954","https://openalex.org/W4404792768"],"abstract_inverted_index":{"This":[0],"study":[1,43],"aims":[2],"to":[3],"analyze":[4],"the":[5,8,12,16,19,22,27,59,71,81,86,92,97,102,109],"direction":[6],"of":[7,18,24,29,41,58,72,88,104,111],"village":[9,30,46,73,89,105,120],"financial":[10,74],"statements,":[11],"control":[13,93],"environment":[14,94],"and":[15,108],"morality":[17,110],"device":[20],"against":[21],"potential":[23,82,98,116],"fraud":[25,84,100,117],"in":[26,48,85,101,118],"management":[28,87,103],"fund":[31,90,106,121],"allocation.":[32,122],"The":[33,39,67],"sampling":[34],"technique":[35],"uses":[36],"census":[37],"techniques.":[38],"sample":[40],"this":[42],"is":[44,62],"62":[45],"devices":[47,114],"Sungai":[49],"Golang":[50],"village.":[51],"Data":[52],"collection":[53],"using":[54],"a":[55,77],"questionnaire.":[56],"Analysis":[57],"data":[60],"used":[61],"multiple":[63],"linear":[64],"regression":[65],"analysis.":[66],"results":[68],"showed":[69],"that":[70],"statements":[75],"had":[76],"negative":[78],"effect":[79],"on":[80],"for":[83,99],"allocations,":[91],"negatively":[95,112],"affected":[96,113],"allocations":[107],"with":[115],"managing":[119]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-11-08T00:00:00"}