{"id":"https://openalex.org/W7204570655","doi":"https://doi.org/10.54259/akua.v5i3.7383","title":"Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa: Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat","display_name":"Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa: Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat","publication_year":2026,"publication_date":"2026-07-15","ids":{"openalex":"https://openalex.org/W7204570655","doi":"https://doi.org/10.54259/akua.v5i3.7383"},"language":"en","primary_location":{"id":"doi:10.54259/akua.v5i3.7383","doi":"https://doi.org/10.54259/akua.v5i3.7383","is_oa":true,"landing_page_url":"https://doi.org/10.54259/akua.v5i3.7383","pdf_url":"https://journal.yp3a.org/index.php/akua/article/download/7383/2369","source":{"id":"https://openalex.org/S4386622136","display_name":"AKUA Jurnal Akuntansi dan Keuangan","issn_l":"2809-851X","issn":["2809-851X","2810-0735"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.yp3a.org/index.php/akua/article/download/7383/2369","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119693491","display_name":"Valerianus Bria","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210144738","display_name":"Universitas Sangga Buana YPKP","ror":"https://ror.org/053g25f89","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144738"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Valerianus Bria","raw_affiliation_strings":["Universitas Sangga Buana YPKP Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sangga Buana YPKP Bandung","institution_ids":["https://openalex.org/I4210144738"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107334772","display_name":"Fitriana Fitriana","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210144738","display_name":"Universitas Sangga Buana YPKP","ror":"https://ror.org/053g25f89","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144738"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fitriana Fitriana","raw_affiliation_strings":["Universitas Sangga Buana YPKP Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sangga Buana YPKP Bandung","institution_ids":["https://openalex.org/I4210144738"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091367616","display_name":"Zaenal Aripin","orcid":"https://orcid.org/0000-0002-8527-9631","observed_orcids":["https://orcid.org/0000-0002-8527-9631"]},"institutions":[{"id":"https://openalex.org/I4210144738","display_name":"Universitas Sangga Buana YPKP","ror":"https://ror.org/053g25f89","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144738"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Zaenal Aripin","raw_affiliation_strings":["Universitas Sangga Buana YPKP Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sangga Buana YPKP Bandung","institution_ids":["https://openalex.org/I4210144738"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210144738"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"3","first_page":"629","last_page":"636"},"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":0.00019999999494757503,"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-fund-management","display_name":"village fund management","score":0.9459999799728394},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9760000109672546},{"id":"https://openalex.org/keywords/financial-reporting-compliance","display_name":"financial reporting compliance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/information-technology-use","display_name":"information technology use","score":0.9900000095367432},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":1.0},{"id":"https://openalex.org/keywords/village-governance","display_name":"village governance","score":0.7379999756813049},{"id":"https://openalex.org/keywords/public-sector-fraud","display_name":"public sector fraud","score":0.7319999933242798},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.7089999914169312},{"id":"https://openalex.org/keywords/transparency-and-accountability","display_name":"transparency and accountability","score":0.6480000019073486},{"id":"https://openalex.org/keywords/asset-misappropriation","display_name":"asset misappropriation","score":0.6919999718666077},{"id":"https://openalex.org/keywords/village-head","display_name":"village head","score":0.4129999876022339}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7480000257492065},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.6345000267028809},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.613099992275238},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5968999862670898},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41600000858306885},{"id":"https://openalex.org/C2776517139","wikidata":"https://www.wikidata.org/wiki/Q873442","display_name":"Asset management","level":2,"score":0.36070001125335693},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.35839998722076416},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35359999537467957},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.35010001063346863},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.3456999957561493},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3449000120162964},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.33709999918937683},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.31310001015663147},{"id":"https://openalex.org/C2780257099","wikidata":"https://www.wikidata.org/wiki/Q65089289","display_name":"Risk Control","level":3,"score":0.2630999982357025},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25949999690055847},{"id":"https://openalex.org/C189188589","wikidata":"https://www.wikidata.org/wiki/Q14864997","display_name":"Investment management","level":3,"score":0.2565999925136566},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.2531999945640564},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.2531000077724457}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54259/akua.v5i3.7383","doi":"https://doi.org/10.54259/akua.v5i3.7383","is_oa":true,"landing_page_url":"https://doi.org/10.54259/akua.v5i3.7383","pdf_url":"https://journal.yp3a.org/index.php/akua/article/download/7383/2369","source":{"id":"https://openalex.org/S4386622136","display_name":"AKUA Jurnal Akuntansi dan Keuangan","issn_l":"2809-851X","issn":["2809-851X","2810-0735"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54259/akua.v5i3.7383","doi":"https://doi.org/10.54259/akua.v5i3.7383","is_oa":true,"landing_page_url":"https://doi.org/10.54259/akua.v5i3.7383","pdf_url":"https://journal.yp3a.org/index.php/akua/article/download/7383/2369","source":{"id":"https://openalex.org/S4386622136","display_name":"AKUA Jurnal Akuntansi dan Keuangan","issn_l":"2809-851X","issn":["2809-851X","2810-0735"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9595999717712402}],"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/W7204570655.pdf","grobid_xml":"https://content.openalex.org/works/W7204570655.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1791587663","https://openalex.org/W2890892752","https://openalex.org/W4205088137","https://openalex.org/W4205199230","https://openalex.org/W4220745525","https://openalex.org/W4401624433"],"related_works":["https://openalex.org/W7130689669","https://openalex.org/W4414517336","https://openalex.org/W7215133413","https://openalex.org/W7144219011","https://openalex.org/W7216543286","https://openalex.org/W3212979159","https://openalex.org/W4406114096","https://openalex.org/W7117617387","https://openalex.org/W7215932141","https://openalex.org/W4401624433"],"abstract_inverted_index":{"Village":[0,56],"fund":[1],"management":[2],"in":[3,55,63,103,159,180],"Indonesia":[4],"still":[5],"faces":[6],"serious":[7],"challenges":[8],"due":[9],"to":[10,38,173,191],"high":[11],"levels":[12],"of":[13,42,80,84,176,199],"fraud,":[14],"including":[15],"corruption,":[16],"fraudulent":[17],"statement,":[18],"and":[19,33,49,71,87,114,153,184,195],"asset":[20],"misappropriation.":[21],"This":[22,35,169],"situation":[23],"requires":[24],"more":[25],"effective":[26,162],"prevention":[27,164,178],"systems":[28],"based":[29,98],"on":[30,52,99],"transparency,":[31],"accountability,":[32],"digitalization.":[34],"study":[36,170],"aims":[37],"examine":[39],"the":[40,133,174,181,197],"influence":[41],"Financial":[43,111],"Reporting":[44,112],"Compliance,":[45],"Information":[46,115],"Technology":[47,116],"Utilization,":[48],"Internal":[50,123,139],"Control":[51,124,140],"Fraud":[53,120],"Prevention":[54],"Fund":[57],"Management.":[58],"The":[59,107],"research":[60],"was":[61],"conducted":[62],"Malaka":[64],"Barat":[65],"District":[66],"using":[67],"a":[68,128,144],"quantitative":[69],"approach":[70],"Structural":[72],"Equation":[73],"Modeling\u2013Partial":[74],"Least":[75],"Squares":[76],"(SEM-PLS).":[77],"A":[78],"total":[79],"96":[81],"respondents,":[82],"consisting":[83],"village":[85,88,105,167,189],"heads":[86],"officials":[89],"from":[90],"12":[91],"villages,":[92],"were":[93],"selected":[94],"through":[95],"purposive":[96],"sampling,":[97],"their":[100],"active":[101],"involvement":[102],"managing":[104],"funds.":[106],"findings":[108],"reveal":[109],"that":[110,138,150],"Compliance":[113],"Utilization":[117],"significantly":[118],"affect":[119],"Prevention,":[121],"while":[122],"does":[125],"not":[126],"show":[127],"statistically":[129],"significant":[130],"effect.":[131],"Nevertheless,":[132],"effect":[134],"size":[135],"(f\u00b2)":[136],"indicates":[137],"contributes":[141,171],"moderately":[142],"at":[143],"structural":[145],"level.":[146],"These":[147],"results":[148],"suggest":[149],"reporting":[151,193],"practices":[152],"digitalization":[154],"serve":[155],"as":[156],"key":[157],"drivers":[158],"building":[160],"an":[161],"fraud":[163,177],"system":[165],"within":[166],"governance.":[168],"theoretically":[172],"development":[175],"models":[179],"public":[182],"sector":[183],"offers":[185],"practical":[186],"recommendations":[187],"for":[188],"governments":[190],"strengthen":[192],"mechanisms":[194],"optimize":[196],"use":[198],"information":[200],"technology.":[201]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-08-29T00:00:00"}