{"id":"https://openalex.org/W4319983883","doi":"https://doi.org/10.32795/hak.v1i1.787","title":"PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA.","display_name":"PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA.","publication_year":2020,"publication_date":"2020-07-13","ids":{"openalex":"https://openalex.org/W4319983883","doi":"https://doi.org/10.32795/hak.v1i1.787"},"language":"en","primary_location":{"id":"doi:10.32795/hak.v1i1.787","doi":"https://doi.org/10.32795/hak.v1i1.787","is_oa":true,"landing_page_url":"https://doi.org/10.32795/hak.v1i1.787","pdf_url":"https://ejournal.unhi.ac.id/index.php/HAK/article/download/787/567","source":{"id":"https://openalex.org/S4387287171","display_name":"Hita Akuntansi dan Keuangan","issn_l":"2798-8961","issn":["2798-8961"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664122","host_organization_name":"Hindu Indonesia University","host_organization_lineage":["https://openalex.org/P4404664122"],"host_organization_lineage_names":["Hindu Indonesia University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hita Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unhi.ac.id/index.php/HAK/article/download/787/567","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016705320","display_name":"Ni Kadek Rai Eldayanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210164349","display_name":"Universitas Hindu Indonesia","ror":"https://ror.org/05djmm265","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210164349"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Kadek Rai Eldayanti","raw_affiliation_strings":["Universitas Hindu Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hindu Indonesia","institution_ids":["https://openalex.org/I4210164349"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090859706","display_name":"Sang Ayu Putu Arie Indraswarawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210164349","display_name":"Universitas Hindu Indonesia","ror":"https://ror.org/05djmm265","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210164349"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sang Ayu Putu Arie Indraswarawati","raw_affiliation_strings":["Universitas Hindu Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hindu Indonesia","institution_ids":["https://openalex.org/I4210164349"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085998608","display_name":"Ni Wayan Yuniasih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210164349","display_name":"Universitas Hindu Indonesia","ror":"https://ror.org/05djmm265","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210164349"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Wayan Yuniasih","raw_affiliation_strings":["Universitas Hindu Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hindu Indonesia","institution_ids":["https://openalex.org/I4210164349"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210164349"],"apc_list":null,"apc_paid":null,"fwci":4.0895,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.9462985,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":97},"biblio":{"volume":"1","issue":"1","first_page":"465","last_page":"494"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9990000128746033,"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":0.9990000128746033,"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":0.00039999998989515007,"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":0.00019999999494757503,"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/fraud-prevention","display_name":"fraud prevention","score":0.9629999995231628},{"id":"https://openalex.org/keywords/village-financial-management","display_name":"village financial management","score":0.7699999809265137},{"id":"https://openalex.org/keywords/village-officials-competence","display_name":"village officials' competence","score":0.8700000047683716},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.9879999756813049},{"id":"https://openalex.org/keywords/integrity","display_name":"integrity","score":0.9779999852180481},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/village-governance","display_name":"village governance","score":0.9089999794960022}],"concepts":[{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.5828590393066406},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.4787401556968689},{"id":"https://openalex.org/C2780312720","wikidata":"https://www.wikidata.org/wiki/Q5689100","display_name":"Head (geology)","level":2,"score":0.4235427975654602},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40194112062454224},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3355301022529602},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22382044792175293},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12121054530143738},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11588838696479797},{"id":"https://openalex.org/C114793014","wikidata":"https://www.wikidata.org/wiki/Q52109","display_name":"Geomorphology","level":1,"score":0.0},{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.0},{"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:10.32795/hak.v1i1.787","doi":"https://doi.org/10.32795/hak.v1i1.787","is_oa":true,"landing_page_url":"https://doi.org/10.32795/hak.v1i1.787","pdf_url":"https://ejournal.unhi.ac.id/index.php/HAK/article/download/787/567","source":{"id":"https://openalex.org/S4387287171","display_name":"Hita Akuntansi dan Keuangan","issn_l":"2798-8961","issn":["2798-8961"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664122","host_organization_name":"Hindu Indonesia University","host_organization_lineage":["https://openalex.org/P4404664122"],"host_organization_lineage_names":["Hindu Indonesia University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hita Akuntansi dan Keuangan","raw_type":"journal-article"},{"id":"pmh:oai:ejournal.unhi.ac.id:article/787","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unhi.ac.id/index.php/index/article/view/787","pdf_url":null,"source":{"id":"https://openalex.org/S4387287171","display_name":"Hita Akuntansi dan Keuangan","issn_l":"2798-8961","issn":["2798-8961"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664122","host_organization_name":"Hindu Indonesia University","host_organization_lineage":["https://openalex.org/P4404664122"],"host_organization_lineage_names":["Hindu Indonesia University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.32795/hak.v1i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.32795/hak.v1i1.787","doi":"https://doi.org/10.32795/hak.v1i1.787","is_oa":true,"landing_page_url":"https://doi.org/10.32795/hak.v1i1.787","pdf_url":"https://ejournal.unhi.ac.id/index.php/HAK/article/download/787/567","source":{"id":"https://openalex.org/S4387287171","display_name":"Hita Akuntansi dan Keuangan","issn_l":"2798-8961","issn":["2798-8961"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664122","host_organization_name":"Hindu Indonesia University","host_organization_lineage":["https://openalex.org/P4404664122"],"host_organization_lineage_names":["Hindu Indonesia University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hita Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"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":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4319983883.pdf","grobid_xml":"https://content.openalex.org/works/W4319983883.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4408089009","https://openalex.org/W7216865655","https://openalex.org/W3182562427","https://openalex.org/W7220417306","https://openalex.org/W4287553154","https://openalex.org/W4410997065","https://openalex.org/W4409882212","https://openalex.org/W3034007221","https://openalex.org/W2914587746","https://openalex.org/W4323566451"],"abstract_inverted_index":{"Fraudl":[0],"preventionl":[1,31],"in":[2,8,34,40,42,48,55,57,141,147,149],"managingl":[3],"villagel":[4,10,20,38,53,116,145],"finances":[5,146],"is":[6],"importantl":[7],"implementingl":[9],"governance.":[11],"Thisl":[12],"study":[13,50,112],"aims":[14],"to":[15],"determine":[16],"thel":[17,30,35,43,58,73,100,108,113,142,150],"effect":[18,136],"ofl":[19,32,37,60,72,79,82,86,89,92,98,110,115,144],"apparatus":[21],"competence,":[22],"internall":[23,118],"control":[24,119],"systems,":[25,120],"integrity,":[26],"andl":[27,94,121,134],"accountability":[28,130],"on":[29,137],"fraudl":[33,127,139],"management":[36,143],"finance":[39],"villages":[41,56,148],"shrinkingl":[44,151],"sub-districts.":[45],"Thel":[46,96],"populationl":[47],"thisl":[49,111],"were":[51,64],"all":[52],"officials":[54],"sub-district":[59],"Shrink":[61],"sub-district,":[62],"respondentsl":[63],"used":[65],"as":[66,68],"many":[67],"72":[69],"people":[70],"consistingl":[71],"Villagel":[74,76],"Head,":[75],"Secretary,":[77],"Head":[78,81,85,88,91],"Government,":[80],"Public":[83],"Welfare,":[84],"Service,":[87],"Finance,":[90],"General":[93],"Planning.":[95],"method":[97],"determiningl":[99],"sample":[101],"usingl":[102],"a":[103,132],"purposive":[104],"samplingl":[105],"technique.":[106],"From":[107],"results":[109],"competence":[114],"officials,":[117],"integrity":[122],"did":[123],"not":[124],"significantly":[125],"influence":[126],"prevention.":[128],"While":[129],"has":[131],"negative":[133],"significantl":[135],"preventingl":[138],"(fraudl)":[140],"sub-district.":[152]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2023-02-11T00:00:00"}
