{"id":"https://openalex.org/W4385369668","doi":"https://doi.org/10.29407/jae.v6i2.15008","title":"PENGARUH KOMPETENSI APARATUR, SYSTEM PENGENDALIAN INTERN DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DANA DESA","display_name":"PENGARUH KOMPETENSI APARATUR, SYSTEM PENGENDALIAN INTERN DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DANA DESA","publication_year":2021,"publication_date":"2021-07-03","ids":{"openalex":"https://openalex.org/W4385369668","doi":"https://doi.org/10.29407/jae.v6i2.15008"},"language":"en","primary_location":{"id":"doi:10.29407/jae.v6i2.15008","doi":"https://doi.org/10.29407/jae.v6i2.15008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29407/jae.v6i2.15008","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/15008/2109","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/15008/2109","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113981710","display_name":"Marwah Yusuf","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275099","display_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","ror":"https://ror.org/02zf7dx27","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275099"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Marwah Yusuf","raw_affiliation_strings":["stiem Bongaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"stiem Bongaya","institution_ids":["https://openalex.org/I4405275099"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046798121","display_name":"Irmawati Ibrahim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]},{"id":"https://openalex.org/I4210141298","display_name":"Universitas Indonesia Timur","ror":"https://ror.org/04brc3a25","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210141298"]},{"id":"https://openalex.org/I4405275099","display_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","ror":"https://ror.org/02zf7dx27","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275099"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Irmawati Ibrahim","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (STIEM Bongaya","Universitas Indonesia Timur","Universitas Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (STIEM Bongaya","institution_ids":["https://openalex.org/I4405275099"]},{"raw_affiliation_string":"Universitas Indonesia Timur","institution_ids":["https://openalex.org/I4210141298"]},{"raw_affiliation_string":"Universitas Indonesia","institution_ids":["https://openalex.org/I29617571"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092777736","display_name":"Yusdhaniar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yusdhaniar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5092777737","display_name":"Fulia Indah Waty","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]},{"id":"https://openalex.org/I4405275099","display_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","ror":"https://ror.org/02zf7dx27","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275099"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fulia Indah Waty","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (STIEM Bongaya","Universitas Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (STIEM Bongaya","institution_ids":["https://openalex.org/I4405275099"]},{"raw_affiliation_string":"Universitas Indonesia","institution_ids":["https://openalex.org/I29617571"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.5783,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.9817885,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"6","issue":"2","first_page":"1","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0012000000569969416,"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":0.0007999999797903001,"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":0.9950000047683716},{"id":"https://openalex.org/keywords/village-government","display_name":"village government","score":0.5619999766349792},{"id":"https://openalex.org/keywords/public-sector-fraud","display_name":"public sector fraud","score":0.5239999890327454},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.7940000295639038},{"id":"https://openalex.org/keywords/personal-morality","display_name":"individual morality","score":0.7889999747276306},{"id":"https://openalex.org/keywords/public-servant-competence","display_name":"public servant competence","score":0.5640000104904175},{"id":"https://openalex.org/keywords/local-government-accountability","display_name":"local government accountability","score":0.47200000286102295}],"concepts":[{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.679572582244873},{"id":"https://openalex.org/C200113983","wikidata":"https://www.wikidata.org/wiki/Q48324","display_name":"Morality","level":2,"score":0.5850027799606323},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4911148250102997},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.44503581523895264},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.43551674485206604},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32470008730888367},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.27562108635902405},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.27487820386886597},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.26175951957702637},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.23162713646888733},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.21245452761650085},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17538505792617798},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08575937151908875},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0765853226184845}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29407/jae.v6i2.15008","doi":"https://doi.org/10.29407/jae.v6i2.15008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29407/jae.v6i2.15008","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/15008/2109","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.29407/jae.v6i2.15008","doi":"https://doi.org/10.29407/jae.v6i2.15008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29407/jae.v6i2.15008","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/15008/2109","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.9595999717712402}],"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/W4385369668.pdf","grobid_xml":"https://content.openalex.org/works/W4385369668.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W133047632","https://openalex.org/W606225030","https://openalex.org/W948503410","https://openalex.org/W3193827438"],"related_works":["https://openalex.org/W4406001986","https://openalex.org/W4402687583","https://openalex.org/W4410997065","https://openalex.org/W3034007221","https://openalex.org/W7215921291","https://openalex.org/W4221090533","https://openalex.org/W3179597740","https://openalex.org/W4319983597","https://openalex.org/W7160084412","https://openalex.org/W7216483554"],"abstract_inverted_index":{"Abstract":[0],"This":[1,34,89],"research":[2,35,39],"was":[3,87,91],"conducted":[4],"to":[5,50,60],"find":[6],"out":[7,102],"the":[8,26,30,65,82,128,135,139],"Effect":[9],"of":[10,21,64,84,110,130],"Apparatus":[11,115],"Competence,":[12,116],"Internal":[13,117],"Control":[14,118],"System":[15,119],"and":[16,75,120,149],"Individual":[17,121],"Morality":[18,122],"on":[19,127],"Prevention":[20],"Village":[22,27,131,136],"Fund":[23,132],"Fraud":[24],"in":[25,29,46,134,138],"Government":[28],"Middle":[31,140],"Adonara":[32,141],"district.":[33],"is":[36,100],"a":[37,41,94,124],"survey":[38],"using":[40,93,103],"questionnaire.":[42],"The":[43,53,108],"population":[44],"taken":[45,55,92],"this":[47,57,111],"study":[48,58,112],"amounted":[49,59],"35":[51,72],"people.":[52],"sample":[54,90],"for":[56],"65":[61,66],"respondents,":[62],"but":[63],"questionnaires":[67,85],"that":[68,81,114],"were":[69,73,77],"distributed":[70],"only":[71],"returned":[74,79],"30":[76],"not":[78],"so":[80],"number":[83],"processed":[86],"35.":[88],"saturated":[95],"sampling":[96],"method.":[97],"Hypothesis":[98],"testing":[99],"carried":[101],"multiple":[104],"lenear":[105],"regression":[106],"techniques.":[107],"results":[109],"state":[113],"have":[123],"significant":[125],"effect":[126],"prevention":[129],"Frauds":[133],"government":[137],"District.":[142],"Keywords:":[143],"apparatus":[144],"competence,":[145],"internal":[146],"control":[147],"system,":[148],"individual":[150],"morality":[151]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":8}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2023-07-29T00:00:00"}