{"id":"https://openalex.org/W7216833804","doi":null,"title":"Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Pencegahan Fraud pada BUMDes se- Kecamatan Siak Hulu","display_name":"Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Pencegahan Fraud pada BUMDes se- Kecamatan Siak Hulu","publication_year":2026,"publication_date":"2026-09-17","ids":{"openalex":"https://openalex.org/W7216833804"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.loddosinstitute.org:article/1247","doi":null,"is_oa":true,"landing_page_url":"https://loddosinstitute.org/journal/index.php/jeama/article/view/1247","pdf_url":"https://loddosinstitute.org/journal/index.php/jeama/article/download/1247/526","source":{"id":"https://openalex.org/S5407039409","display_name":"Jurnal Ekonomi Akutansi dan Manajemen Nusantara","issn_l":"2964-3945","issn":["2964-3945"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55338/jeama.v5i2","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://loddosinstitute.org/journal/index.php/jeama/article/download/1247/526","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114224519","display_name":"Roaina Amelia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210142362","display_name":"Universitas Muhammadiyah Riau","ror":"https://ror.org/049q7vv14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210142362"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amelia, Roaina","raw_affiliation_strings":["UNIVERSITAS MUHAMMADIYAH RIAU"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITAS MUHAMMADIYAH RIAU","institution_ids":["https://openalex.org/I4210142362"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087706946","display_name":"Evi Marlina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210142362","display_name":"Universitas Muhammadiyah Riau","ror":"https://ror.org/049q7vv14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210142362"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Marlina, Evi","raw_affiliation_strings":["Universitas Muhammadiyah Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Riau","institution_ids":["https://openalex.org/I4210142362"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086780623","display_name":"Rudi Syaf Putra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210142362","display_name":"Universitas Muhammadiyah Riau","ror":"https://ror.org/049q7vv14","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210142362"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Putra, Rudi Syaf","raw_affiliation_strings":["Universitas Muhammadiyah Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Riau","institution_ids":["https://openalex.org/I4210142362"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210142362"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.7276492,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"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":0.43459999561309814,"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":0.43459999561309814,"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":0.3765000104904175,"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":0.16300000250339508,"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/internal-control-system","display_name":"internal control system","score":0.906000018119812},{"id":"https://openalex.org/keywords/organizational-commitment","display_name":"organizational commitment","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":1.0},{"id":"https://openalex.org/keywords/village-owned-enterprises","display_name":"village-owned enterprises","score":0.9909999966621399},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.3659999966621399},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8899999856948853},{"id":"https://openalex.org/keywords/integrity","display_name":"integrity","score":0.6850000023841858}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7545999884605408},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5303999781608582},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3447999954223633},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.30820000171661377},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2583000063896179},{"id":"https://openalex.org/C2776581183","wikidata":"https://www.wikidata.org/wiki/Q25104725","display_name":"Tissue remodeling","level":3,"score":0.2515000104904175},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2328999936580658},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2281000018119812},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.21629999577999115},{"id":"https://openalex.org/C15952604","wikidata":"https://www.wikidata.org/wiki/Q179012","display_name":"Project management","level":2,"score":0.19509999454021454}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.loddosinstitute.org:article/1247","doi":null,"is_oa":true,"landing_page_url":"https://loddosinstitute.org/journal/index.php/jeama/article/view/1247","pdf_url":"https://loddosinstitute.org/journal/index.php/jeama/article/download/1247/526","source":{"id":"https://openalex.org/S5407039409","display_name":"Jurnal Ekonomi Akutansi dan Manajemen Nusantara","issn_l":"2964-3945","issn":["2964-3945"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55338/jeama.v5i2","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.loddosinstitute.org:article/1247","doi":null,"is_oa":true,"landing_page_url":"https://loddosinstitute.org/journal/index.php/jeama/article/view/1247","pdf_url":"https://loddosinstitute.org/journal/index.php/jeama/article/download/1247/526","source":{"id":"https://openalex.org/S5407039409","display_name":"Jurnal Ekonomi Akutansi dan Manajemen Nusantara","issn_l":"2964-3945","issn":["2964-3945"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55338/jeama.v5i2","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7216833804.pdf","grobid_xml":"https://content.openalex.org/works/W7216833804.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W4223957140","https://openalex.org/W4285816860","https://openalex.org/W4389213943","https://openalex.org/W4401300646","https://openalex.org/W4402652957","https://openalex.org/W7124278383","https://openalex.org/W7213395929","https://openalex.org/W7216543286"],"related_works":["https://openalex.org/W4409407571","https://openalex.org/W7166029154","https://openalex.org/W7223465184","https://openalex.org/W7216868876","https://openalex.org/W7216037239","https://openalex.org/W7217318019","https://openalex.org/W7162290689","https://openalex.org/W4312994553","https://openalex.org/W7216321106","https://openalex.org/W7166492402"],"abstract_inverted_index":{"Abstrak\u2212":[0],"Penelitian":[1,25],"ini":[2,26],"bertujuan":[3],"untuk":[4],"menganalisis":[5],"pengaruh":[6],"sistem":[7,84,109,130],"pengendalian":[8,85,110,131],"internal":[9,86,111,132],"dan":[10,89,99,114,148],"komitmen":[11,115,135],"organisasi":[12,95,116,138],"terhadap":[13,91,101,137],"pencegahan":[14,92,102,123],"fraud":[15,124],"pada":[16,125],"Badan":[17],"Usaha":[18],"Milik":[19],"Desa":[20],"(BUMDes)":[21],"se-Kecamatan":[22,40],"Siak":[23,41],"Hulu.":[24],"menggunakan":[27,69],"pendekatan":[28],"kuantitatif":[29],"dengan":[30,74],"metode":[31],"survei.":[32],"Populasi":[33],"penelitian":[34,53,81],"terdiri":[35],"atas":[36],"66":[37],"pengurus":[38,59,136],"BUMDes":[39,60,144],"Hulu,":[42],"yang":[43,66,112,117,145],"seluruhnya":[44],"dijadikan":[45],"sebagai":[46,61],"sampel":[47],"melalui":[48,55],"teknik":[49],"sampling":[50],"jenuh.":[51],"Data":[52],"diperoleh":[54],"penyebaran":[56],"kuesioner":[57],"kepada":[58],"responden":[62],"penelitian.":[63],"Selanjutnya,":[64],"data":[65],"terkumpul":[67],"dianalisis":[68],"analisis":[70],"regresi":[71],"linear":[72],"berganda":[73],"bantuan":[75],"IBM":[76],"SPSS":[77],"versi":[78],"26.":[79],"Hasil":[80,104],"menunjukkan":[82,106],"bahwa":[83,107],"berpengaruh":[87,97],"positif":[88,98],"signifikan":[90,100],"fraud.":[93,103],"Komitmen":[94],"juga":[96],"tersebut":[105],"penerapan":[108],"efektif":[113],"kuat":[118],"dapat":[119],"mendukung":[120,141],"peningkatan":[121,134],"upaya":[122],"BUMDes.":[126],"Dengan":[127],"demikian,":[128],"penguatan":[129],"serta":[133],"diperlukan":[139],"dalam":[140],"terciptanya":[142],"pengelolaan":[143],"transparan,":[146],"akuntabel,":[147],"berintegritas.":[149]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-03T00:00:00"}
