JURNAL RISET AKUNTANSI & KEUANGAN

Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507

 
Jurnal Riset Akuntansi & Keuangan Vol. 4, No.3, 2016, pp: 78 - 88 e-ISSN : 2541061X
p-ISSN : 23381507

 
 Judul Pengendalian Intern Dan Pemberian Kredit Usaha: Analisis Peranan dan
Efektifitas Sistem

Nama Penulis Ari Riswanto, Sri Rahayu Ningsih,Dewi Daryati

Jurnal, Vol, No, RISET AKUNTANSI DAN KEUANGAN, 4 (3), 2020, 1169-1176
Tahun, Hal
Tanggal Review 13 Mei 2023
Permasalahan Dalam era globalisasi yang semakin tajam perusahaan mengubah strategi
pemasarannya, dengan meletakan kepuasan konsumen sebagai prioritas utama
dalam mengarahkan kegiatan bisnis. Perusahaan-perusahaan yang mampu
menghasilkan produk atau jasa yang bermutu tinggi dengan
harga yang rendah untuk dapat bertahan dipasar. Selain itu, perkembangan
ekonomi yang telah memasuki era pasar bebas dan Indonesia merupakan
Negara yang dituntut mampu menghadapi kemajuan-kemajuan baik ilmu
pengetahuan maupun teknologi. Di era pasar bebas, memungkinkan setiap
Negara untuk melakukan penjualan kenegara lain dan melakukan hubungan
yang erat dengan berbagai Negara.

Tujuan Untuk mengetahui sejauh mana kontrol peran intenal yang dilakukan
oleh perusahaan dalam memberikan pinjaman usaha kepada calon
Penelitian
nasabah secara efektif dan sesuai dengan sistem yang telah ditentukan.

Populasi,
Populasi: 33 Pegawai “BPR Sukabumi
Sampel, Teknik
Sampel: 33 Pegawai “BPR Sukabumi dengan teknik sampling yaitu
Sampling
deskriptif
Variabel Variabel dependen: Akuntan Indonesia dalam Standar Profesional
Akuntan Publik
Variabel independen: Konsekuensi dari perkembangan tersebut maka
pengertian internal control ke arah yang lebih luas lagi.
Hipotesis H1: Sistem pengendalian intern meliputi struktur organisasi, metode dan
ukuran yang dikoordinasikan
H2: Aksesibilitas mempengaruhi signifikan akuntabilitas
 H3: Pengawasan kualitas sifat –sifat, kebiasaan, kepribadian, gaya hidup
dan keadaan keluarga

Teknik Analisis Teknik analisis data yang digunakan adalah analisis regresi linier
Data berganda
Hasil Analisis Hasil analisis menunjukkan tujuannya adalah untuk menemukan mendasari
motif perilaku manusia tersebut. Melalui penelitian tersebut kita dapat
menganalisis berbagai faktor yang memotivasi orang untuk berperilaku dalam
cara tertentu atau yang membuat orang-orang seperti atau tidak suka hal
tertentu. Ini dapat dinyatakan, bagaimanapun, bahwa untuk menerapkan
penelitian kualitas baik

Keterbatasan dan Saran penelitian:

Saran Penelitian Dengan bisa Menambahkan jumlah sampel objek penelitian yang lain
agar didapatkan hasil yang lebih baik.
 PROCEEDING
Call for Paper – 2nd International Seminar on Accounting Society
“The Impact of Artificial Intelligence on Accounting for Society 5.0”

THE IMPACT OF INTERNAL CONTROL AND GOOD

CORPORATE GOVERNANCE ON FRAUD PREVENTION
Irma Paramita Sofia
Universitas Pembangunan Jaya
Email: irma_paramita@yahoo.com

Abstract
This research aim to examine: (1) The Influence of Internal Control on Fraud Prevention (2) The
Influence of Good Corporate Governance on Fraud Prevention. This study uses a quantitative
approach and analysis method which used in this research is multiple regression method. The
population of this research are banking companies in the Jakarta and Tangerang Selatan regions.
The result of this study showed that the internal control have no effect on fraud prevention, good
corporate governance have a positive effect on fraud prevention. In addition, the internal control
and good corporate governance simultaneously influence the fraud prevention.

Keywords: Internal Control, Good Corporate Governance, Fraud Prevention

1. INTRODUCTION demands for the application of good governance in

Fraud (fraud) is an act intentionally done by
one or more people to use resources from an
organization improperly (acts against the law) and
wrong in presenting facts (hiding facts) to gain
personal gain (Noviani & Sambharakresna, 2014).
The consequences that must be borne by a
company from fraud cases are company collapse,
large investment losses, and can cause significant
litigation costs. Various modes of fraud and weak
control systems in an organization or company
cause fraud can not be stopped or eradicated until
now. The occurrence of white collar crime in
various countries which has increased has
prompted various parties to take various
preventive measures and increasingly increase
Table 1. ACFE and EY Survey Results (2016)
both the private and public sectors.
According to Ernst & Young (2014), as
many as 59 countries involved in the survey
conducted by E&Y agreed that the incidence of
fraud did not decrease compared to previous years.
In fact, new ways to commit fraud always emerge
from regulators that the public considers
inappropriate. (Association of Certified Fraud
Examiners [ACFE]) 2016, states the estimated loss
of fraud to the company is 5 percent of its revenue
which could result in a global fraud loss of around
$6,3 billion. Based on survey data conducted by
the Indonesian Association of Certified Fraud
Examiners (ACFE), in collaboration with Ernst &
Young in 2016, shows that:

Type of Industry Percentage

Government 58.8%
Finance and Banking
Industry 15.9%

Health Industry 9.3%

Manufacturing Industry 3.5%
Education Industry 3.1%
Transportation Industry 2.7%
Others 1,3%

From the survey results it can be seen that
the financial and banking industry is the second
most disadvantaged industry with a percentage of
15.9%. In banking operations, there are several
activities that can be identified prone to fraud. In
funding activities, usually in conducting financial
transactions the bank and the customer enter into
an agreement between the bank and the customer.
In the implementation of this agreement, it can
trigger an act of fraud committed by both parties.
Based on information obtained by
researchers from Okezone.com in January 2016
that in 2015, employees of PT Bank Permata Tbk
as relation managers embezzled money of Rp 29
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Call for Paper – 2nd International Seminar on Accounting Society
“The Impact of Artificial Intelligence on Accounting for Society 5.0”
billion, the fund was funded by 17 customers with
fictitious deposits while in 2016 also occurred The
same thing was done by a person of PT Bank
Tabungan Negara (Persero) Tbk where the loss of
money amounting to Rp 420 million belonged to
customers due to skimming.
Fraud in the banking sector can eliminate
the public's trust as a customer which can harm the
sustainability of the bank's operational activities.
In order to prevent fraud in banks, Bank Indonesia
issued circular No. 13/28 / DPNP to all
commercial banks regarding the Implementation
of Anti-Fraud Strategy for commercial banks. To
strengthen the internal control system, banks are
required to have an effective anti-fraud strategy. In
developing and implementing an effective anti-
fraud strategy, banks must pay attention to matters
such as (1) internal and external environmental
conditions, (2) complexity of business activities,
(3) potential, type, and risk of fraud, and (4)
adequacy of resources power needed.
In the case of fraud risk control, the role of
internal control is needed to oversee the
occurrence of fraud (fraud). Internal control
functions as evaluating all applicable systems and
procedures whether those procedures have been
implemented properly and correctly through
observation, observation and inspection through
the implementation of tasks in each division of the
company.
In addition to preventing fraud, the
Financial Services Authority (OJK) stated in the
Financial Services Authority Circular Letter No.13
/ SEOJK.03 / 2017 regarding the Implementation
of Governance for Commercial Banks that the
application of Good Corporate Governance (GCG)
is very necessary to improve bank performance
protect the interests of the stakeholders, and
improve the laws and regulations.
Implementation of Governance in the
banking industry must be based on five basic
principles of Good Governance, namely
accountability which is the clarity of the
implementation function and accountability of the
Bank's organs so that management is effective,
responsibility which is the conformity of bank
management with related laws and regulations,
independence which is a professional bank
management without influence and pressure from
any party, and fairness which is fairness in
fulfilling the rights of stakeholders arising based
on agreements and laws and regulations.
The implementation of GCG is part of the
bank's control measures in dealing with
widespread fraud problems. The bank's
252
PROCEEDING
management can control by implementing GCG
and conduct overall supervision so that it can
improve bank performance, protect the interests of
stakeholders and meet the applicable laws and
regulations in general banking industry.
Research Question
This research is focused on the study of
internal control and the application of good
corporate governance in the banking industry.
From the explanation above, there are three
questions as follows:
1. Does the application of internal control affect
fraud prevention?
2. Does the effect of implementing good corporate
governance influence fraud prevention?
3. Does the application of internal control and
good corporate governance can jointly influence
fraud prevention?
This research is expected to produce several
benefits including the following:
1. For Banking Companies, this research is
expected to contribute to the thought of internal
control, the application of good corporate
governance and its influence on fraud
prevention.
2. This research is expected to be useful and be an
additional literature for other parties conducting
research on the application of internal control
and the application of good corporate
governance to fraud prevention.
2. LITERATURE REVIEW
Agency Theory
According to the Institute of Chartered
Accountants in England & Wales (2005) Agency
theory is a theory of economic accountability,
which helps explain audit developments. Agency
relationships arise when one or more actors (eg
owners) involve others as their agents (or stewards)
to perform services on their behalf. This service
performance results in the delegation of some
decision making authority to the agent. Delegation
of responsibility by principals and the resulting
division of labor is very helpful in promoting an
efficient and productive economy.Fraud
The Association of Certified Fraud
Examiners (ACFE) (2006) in Rukmawati (2011),
defines fraud as intentional unlawful acts
committed for a specific purpose, carried out by
people from within or outside the organization to
gain personal or group benefits. directly or
indirectly harming other parties. Fraud can be
defined as a deliberate action taken to deceive
others into obtaining benefits where the recipient is
declared not given legal power to own or have the
PROCEEDING
Call for Paper – 2nd International Seminar on Accounting Society
“The Impact of Artificial Intelligence on Accounting for Society 5.0”
right to own (Deepa et al, 2017). Fraud involves
recording transactions without the essence or
omission of recording transactions or documents,
intentional errors in applying accounting policies
and deliberately mistakenly recording entity
disclosures (Olatunji, 2009).
Internal control
According to government regulation No.
60/2008 concerning the Internal Control System is
an activity carried out continuously by the
leadership and all employees to provide adequate
confidence in the achievement of organizational
goals through effective and efficient activities so as
to detect and minimize the occurrence of actions
that can harm the country. Meanwhile, according to
the AICPA (American Institute of Certified Public
Accountants) in Bambang Hartadi (2000: 3) the
internal control system includes the organizational
structure, all the coordinated methods and
conditions adopted by the company to protect
assets, examine accuracy, and to what extent the
data trustworthy accounting, improve business
efficiency and encourage compliance with
established company policies.
Good Corporate Governance
According to the Forum for Corporate
Governance in Indonesia (FCGI), Good
Governance is a set of rules that establish the
relationship between shareholders, management,
creditors, the government, employees and other
internal and external stakeholders with respect to
their rights and obligations, or can be said as a
system that directs and controls a company (Sari et
al, 2015). Bank Indonesia explained that Good
Corporate Governance is bank governance through
the application of several principles, namely:
a. Transparency, which is the principle that
upholds openness in disclosing all material
Internal
H1
Control (X1)
H2
GCG (X2)
H3
Figure 1. Conseptual Framework
From the framework of research thought
above, it shows that this research is to find out how
the influence of internal control and GCG on fraud
prevention.
information that is adequate, timely and
accurate as well as company openness in
decision making.
b. Accountability, which is a principle that
requires a clear function or separation of duties
and the implementation of the responsibilities
of each section in the company so that the
company can be managed properly.
c. Responsibility (Responsibility), namely the
principle that requires that the management of
the company in accordance with and compliant
with the principles of a healthy corporation and
in accordance with applicable laws and
regulations.
d. Independency, which is a principle that
requires professional management of the
company without conflict of interest or
pressure from any party.
e. Fairness, which is a principle that demands the
fair and equal fulfilment of shareholder rights
in accordance with agreed agreements and in
accordance with applicable laws and
regulations.
Hypothesis
Referring to the research objective, which is
to examine the effect of internal control and good
corporate governance on fraud prevention, the
research hypotheses proposed are as follows:
H1 = Internal control influences fraud prevention.
H2 = Good Corporate Governance affects fraud
prevention.
H3 = Internal control and good corporate
governance together affect the prevention of fraud.
Conseptual Framework
The conseptual framework of this research is
as follow:
Fraud
Prevention (Y)
3. DATA AND RESEARCH TECHNIQUE
ANALISYS
Population and Samples
The population of this research are banking
companies in the Jakarta and Tangerang Selatan
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 PROCEEDING
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“The Impact of Artificial Intelligence on Accounting for Society 5.0”
regions. The sampling method used was purposive Α : Constant
sampling, which is sampling based on the X1 : Internal Control
following criteria: X2 : Good Corporate Governance
1. Employees working in the banking sector. β1 : Regression coefficient of internal control
2. Employees who have a relationship with variable
recording, financial reporting and evaluation β2 : Regression coefficient of Good Corporate
and supervision so that there is a big enough Governance variables
opportunity to commit fraud. e : Standard Error
Data Analysis Method
On this occasion the authors used the method
of multiple linear regression analysis. This model 4. RESULTS AND DISCUSSION
was chosen because this study was designed to t Statistical Test (partial test)
examine the effect of independent variables on the According to Ghozali (2016) a t test was
dependent variable. The multiple linear regression performed to compare the variance explained by
equation model used is as follows: regression to the residue and the results tell whether
Y = α + β1X1 + β2X2 +(X2*X1) e the relationship is partially of statistical
Information: significance or not.
Y : Fraud Prevention
Table 3. t-Test Result

Std.
Model B Error t Sig.
1 (Constant) 17,297 5,043 3,430 ,001
PI ,067 ,088 ,759 ,452
GCG ,339 ,099 3,439 ,001

Based on table 3, the resulting internal
control regression coefficient is 0.067, it can be said
that every 1 (one) increase in internal control will
increase fraud prevention by 0.067. Hypothesis
testing results have a t count of 0.759 smaller than
t table (0.759 <1.681) and obtained a significance
of 0.452 greater than the significance level of 0.05
(0.452> 0.05) then the test shows that H1 is not
accepted which means that internal control has no
effect on fraud prevention Bank employees.
In table 3, a good corporate governance
regression coefficient is generated for 0.339, it can
be said that every 1 (one) increase in motivation
will increase fraud prevention by 0.339. Hypothesis
testing results have a t-count of 3,439 is greater than
t table (3,439> 1,681) and obtained a significance
Table 4. F Test Result
Model Sum of Squares
1 Regression 28,794
Residual 102,006
Total 130,800
of 0.001 smaller than the significance level of 0.05
(0.001 <0.05), the test shows that H2 is accepted,
which means good corporate governance has a
significant effect on fraud prevention.
Statistical Test F (simultaneous test)
F test (simultaneous) aims to determine
whether there is a simultaneous influence of
independent variables on the dependent variable.
according to Ghozali (2016: 99), where to
determine the F value of the table, α used is 0.05
with the degree of freedom for numerator = k - 1 =
3 - 1 = 2 and denominator = n - k = 45 - 3 = 42, so
the F table value of 3.22 is obtained.
df Mean Square F Sig.
2 14,397 5,928 ,005b
42 2,429
44

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PROCEEDING
Call for Paper – 2nd International Seminar on Accounting Society
“The Impact of Artificial Intelligence on Accounting for Society 5.0”
The table above shows that the Anova
or F test results were 5,928 with a probability
of 0.005 <0.05. Thus, H3 is accepted. In
addition, based on the F table value of 3.22,
then F arithmetic> F table (5.928> 3.22), it
can be concluded that the regression model
of internal control variables and good
corporate governance together
(simultaneously) affect the prevention of
bank employee fraud.
Table 5. Determinant Test Result
Model R R Square Square Estimate
1 ,469a
Based on the table above, the value of
R Square is 0.220. This shows that 22% of
fraud prevention conducted by bank
employees can be explained by internal
control variables and good corporate
governance, the remaining 78% fraud
prevention of bank employees is influenced
by other factors outside this research such as
internal audit and job satisfaction.
Based on table 5 can also indicate
whether the predictor of the dependent
variable is correct. According to Sarwono
(2017), if the value of Std. The error of the
Estimate is smaller than the Std value.
Deviation, then the predictor for the
dependent variable is correct.
5. CONCLUSION
This study aims to examine the effect
of Internal Control and Good Corporate
Governance on Fraud Prevention.
Respondents in this study were 45
employees in the banking sector in Jakarta
and South Tangerang. Based on the data
analysis and discussion described, the
overall conclusions from this study can be
obtained as follows:
1. This study shows that internal control has
no effect on fraud prevention. This is due
to the fact that internal control has not
been able to encourage fraud prevention
activities, this happens because the
majority of respondents in this study have
a working period of less than five years
so it is suspected that the majority of
Determination Coefficient Test
The determinant coefficient test is
used to measure how far the model's ability
to explain the variation of the dependent
variable. A small adjusted R2 value means
that the ability of the independent variables
to explain the variation of the dependent
variable is very limited (Ghozali, 2016). The
following table presents the results of the
determination coefficient test using the IBM
SPSS Statistics 20 program.
Std.
Adjusted Error of
R the
,220 ,183 1,558
respondents do not understand the
internal controls even though they work.
2. This study shows that good corporate
governance has a significant effect on
fraud prevention. This is due to good
corporate governance bank employees
can encourage fraud prevention activities.
The encouragement can come from
various parties, both superiors and
colleagues, that can create good corporate
governance within the respondent
environment that can encourage fraud
prevention activities.
3. This research shows that internal control
and good corporate governance together
(simultaneously) affect the prevention of
fraud. This reflects that by increasing
good corporate governance and
increasing the effectiveness of internal
control, it can increase fraud prevention.
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Perilaku Keuangan Dalam
257
Judul THE IMPACT OF INTERNAL CONTROL AND GOOD
CORPORATE GOVERNANCE ON FRAUD PREVENTION
Nama Penulis Irma Paramita Sofia
Jurnal, Vol, No, International Seminar on Accounting Society,157, 2017, 105-127
Tahun, Hal
Tanggal Review 14 Mei 2023
Permasalahan Suatu perbuatan yang dengan Sengaja dilakukan oleh satu orang atau
lebih untuk menggunakan Sumber daya dari suatu organisasi secara tidak
benar (perbuatan Melawan hukum) dan salah dalam menyajikan fakta
(menyembunyikan fakta) untuk mendapatkan keuntungan pribadi
Konsekuensi yang harus Ditanggung perusahaan dari kasus fraud adalah
bangkrutnya Perusahaan, kerugian investasi yang besar, dan dapat
Menimbulkan biaya litigasi yang signifikan.

Tujuan Untuk menguji:

penelitian (1) Pengaruh pengendalian internal terhadap pencegahan fraud

(2) pengaruh good corporate governance terhadap pencegahan fraud.

Daerah.
Populasi, Populasi: perusahaan perbankan di wilayah Jakarta dan Tangerang
Selatan daerah.
Sampel, Teknik
Sampling
Sampel: 1. Pegawai yang bekerja di bidang perbankan.
2. Pegawai yang memiliki hubungan dengan pencatatan,
pelaporan keuangan serta evaluasi dan pengawasan sehingga terdapat
peluang yang cukup besar untuk melakukan kecurangan.. Teknik
sampling yang digunakan yaitu purposive sampling,
.
Variabel Variabel dependen: for Corporate Governance in Indonesia (FCGI),
Tata Kelola yang Baik adalah seperangkat aturan yang mengatur
hubungan antara pemegang saham, manajemen, kreditur, pemerintah,
karyawan, dan pemangku kepentingan
Hipotesis H1: Pengendalian internal berpengaruh terhadap pencegahan kecurangan

H2: Good Corporate Governance berpengaruh terhadap pencegahan

fraud.

H3: Pengendalian internal dan tata kelola perusahaan yang baik secara
bersama-sama berpengaruh terhadap pencegahan kecurangan.

Teknik Analisis Penelitian ini menggunakan metode analisis regresi linier berganda.
Model ini dipilih karena penelitian ini dirancang untuk menguji pengaruh
Data
variabel independen terhadap variabel dependen.

Hasil Analisis Hasil analisis menunjukkan Dengan :

1. Penerapan sistem pengendalian intern pemerintah berpengaruh
terhadap pencegahan kecurangan

2. Pelaksanaan sistem pengendalian intern pemerintah tidak dapat

mempengaruhi adanya good governance.

Keterbatasan dan Keterbatasan:

1. Penelitian ini hanya meneliti pada Bank Permata tbk , sehingga
Saran Penelitian
hasilnya tidak dapat digeneralisasikan untuk semua perbankan
syariah seperti Unit Usaha Syariah (UUS) dan Badan
Pembiayaan Rakyat Syariah (BPRS).

2. Pemilihan indikator yang diduga dapat memberikan pengaruh

terhadap fraud hanya mengambil dua variabel dari Islamic
Corporate Governance yaitu pelaksanaan tugas dan tanggung
jawab DPS dan Pelaksanaan tugas dan tanggung jawab direksi.
Hal ini memungkinkan adanya indikator lain yang memiliki
pengaruh lebih besar dibanding kedua indikator tersebut..

Saran:
1. Bagi peneliti selanjutnya dapat melakukan penelitian tidak hanya
pada Bank Syariah pada umunya disarankan untuk memperluas
dengan menambahkan jenis lembaga keuangan syariah lainnya,
seperti Unit Usaha Syariah, Badan Pembiayaan Rakyar Syariah
dan Asuransi Syariah.

2. Untuk lembaga keuangan syariah lainnya sebaiknya dapat

meningkatkan sistem pengendalian internal dan dapat
menerapkan strategi anti fraud yang efektif untuk mencegah dan
mendeteksi indikasi terjadinya fraud terutama internal fraud.
JURNAL AKUNTANSI KONTEMPORER (JAKO) – VOL 14 NO 3 – SEPTEMBER 2022 – Halaman 162-172

WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM

OR FINANCIAL REPORT ACCESSIBILITY?

Dekeng Setyo Budiarto *

Isnaini Nur Zulaika
Universitas PGRI Yogyakarta, Jl. PGRI I No 117, Bantul, Indonesia
*dekengsb@upy.ac.id

ARTICLE INFO ABSTRACT

Article history:
Received February 05, 2022
Revised September 13, 2022
Accepted September 20, 2022
Key words:
Internal Control System; Financial
Report Accessibility; Accountabil-
ity; Financial Management; Fraud
Prevention
Research Purposes. This study aims to examine whether the internal control
system and the accessibility of financial reports affect the accountability of village
financial management. In addition, this study also analyzes the effect of village
financial management accountability on fraud prevention.
Research Method. Data were obtained by distributing 152 questionnaires directly
(offline) to 38 villages in Sleman Regency. The data is processed using Structural
Equation Model (SEM) with Smart-PLS.
Research Result and Findings. The results showed that the internal control sys-
tem and the accessibility of financial reports affected the accountability of village
financial management. In addition, village financial management accountability
affects fraud prevention. The research implies that the village government can im-
prove supervision and transparency so that the community believes that village
funds are appropriately.

DOI:
https://doi.org/10.33508/jako.v14i3.3731
ABSTRAK
Tujuan Penelitian. Penelitian ini bertujuan untuk menguji apakah sistem pen-
gendalian internal dan aksesibilitas laporan keuangan berpengaruh terhadap
akuntabilitas pengelolaan keuangan desa. Selain itu, penelitian ini juga mengkaji
pengaruh akuntabilitas pengelolaan keuangan desa terhadap pencegahan
kecurangan.
Metode Penelitian. Data diperoleh dengan menyebarkan 152 kuesioner secara
langsung (offline) pada 38 desa yang berada di Kabupaten Sleman. Data diolah
menggunakan Structural Equation Model (SEM) dengan SmartPLS.
Hasil dan Temuan Penelitian. Hasil penelitian menunjukan bahwa sistem pen-
gendalian internal dan aksesibilitas laporan keuangan berpengaruh terhadap
akuntabilitas pengelolaan keuangan desa. Selain itu, akuntabilitas pengelolaan
keuangan desa mempengaruhi pencegahan kecurangan. Implikasi hasil penelelitian
adalah agar pemerintah desa dapat meningkatkan pengawasan dan tansparansi
agar masyarakat percaya bahwa dana desa digunakan dengan benar.

INTRODUCTION combination of the central government's financial

In the current reform era, the government
must provide changes to an accountable
government structure to provide community
services (Ichalina & Handayani, 2019). Law
Number 6 of 2014 concerning Villages is an initial
form of change in accountability and governance in
implementing broad, complete, and accountable
village autonomy to the community (Artini &
Putra, 2020). The purpose of autonomy is for
villages to explore the potential to carry out
equitable development with priority-scale activity
programs based on village meetings (Bhakti et al.,
2015; Indraswari & Rahayu, 2021; Laksmi & Sujana,
2019). The allocation of village funds provided by
the government is at least 10% which comes from a
balance (APBN) and regional (APBD) funds, which
are described in detail in the Village Revenue and
Expenditure Budget (APBDes). The village funds
are used to fund the implementation of village
government, village development, community
development, and empowerment (Kementrian
Dalam Negeri, 2018; Aprilia & Yuniasih, 2021).
Each village receives an allocation of village funds
for one fiscal year with different amounts according
to the population, poverty rate, village area, and
village level of difficulty (Badan Pengawasan
Keuangan dan Pembangunan, 2015; Aprilia &
Yuniasih, 2021; Laksmi & Sujana, 2019). The
amount of village funds has increased fraud
committed by village officials, so this research is
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 WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?
still interesting (Yulianah, 2015). Indonesian
Corruption Watch stated that from 2015 to 2017,
there were 154 cases with a total state loss of 47.56
billion. In Semester 1 of 2021, there were 62 cases of
corruption in village funds, followed by district
and city governments, with 60 and 17 cases,
respectively (Primayogha, 2018).
The provision of large amounts of village
funds from the central government has a high risk
of fraud in managing village finances (Hariawan et
al., 2020; Artini & Putra, 2020). Fraudulent actions
can cause many losses, such as the destruction of
organizational reputation, state financial losses,
damage to employee morality, and hampering
development and welfare (Hernanda et al., 2020).
Therefore, good governance, monitoring, and
evaluation are needed to use village funds to
reduce the risk of fraud (Yesinia et al., 2018).
Village financial management must use the
principle of accountability from the planning
process to reporting so that village officials can
prevent fraud in the direction of village funds
(Pasaribu, 2021).
The realization of village financial
management accountability can be done by
implementing control over overall activities. All
activities must comply with the internal control
system (SPI) guidelines as a control standard in
implementing village funds and presenting
financial reports (Kristini et al., 2020; Arfiansyah,
2020). The internal control system also plays a role
in creating good village financial management
because it can provide confidence that every action
will encourage the achievement of organizational
goals (Yesinia et al., 2018). A sound internal control
system in the village government will be able to
detect mistakes made by the village apparatus
because every activity will be easier to monitor and
more transparent (Triyono, Achyani, &
Arfiansyah, 2019; Putra & Putra, 2018).
In addition, to realize accountability, the
public must be given convenience in obtaining
financial statement information because easy access
indicates good governance (Puspa & Prasetyo,
2020). The public can access information through
electronic media and websites to realize financial
reporting accountability (Pasaribu, 2021).
Information easily accessible by the community is a
form of accountability for village officials in
increasing transparency. The easier it is for the
district to obtain information about the use of
village funds, the accountability of village
management will be better because the ease of
access will ensure that the community believes in
Oleh: BUDIARTO, dan ZULAIKA
the government's financial performance (Ichalina &
Handayani, 2019).
This research is a development of previous re-
search by Pasaribu (2021) which examines the effect
of accessibility of financial reports and internal con-
trol systems on regional financial management ac-
countability. The difference between this research
and the previous one is the location of the research.
Previous research only used one research object,
while this study expands the object, namely all vil-
lages in Sleman Regency, because the wider re-
search object will provide complete information
(Sekaran & Bougie, 2013). The second difference is
that this study adds a fraud prevention variable
because this variable is related to good governance
(Babulu, 2020). The third difference, this study uses
structural analysis because this model can describe
the relationship between variables in a complex
and simultaneously (Ginting, 2009). This study will
answer empirical questions based on previous re-
search studies, namely, whether internal control
and accessibility affect the accountability of village
fund management. In addition, this study will also
examine whether the responsibility of village fund
management affects the prevention of fraud.
THEORETICAL FRAMEWORK AND
HYPOTHESES DEVELOPMENT
Theoretical Framework
Institutional Theory
The institutional theory explains that one of
the causes for organizations' creation is pressure
from the social environment (Carruthers, 1995). The
institutional theory was initially a theory with a
study in sociology. Still, in research development,
institutional ideas are widely used in economics,
politics, and organizations (Darono, 2012). This
theory is then widely used as a basis for decision-
making in public sector organizations. Elements of
the institutional theory are institutions,
organizations, and actors (employees), where
institutions provide rules that organizations must
apply in carrying out each of their activities. In
addition, institutions also influence individuals'
behavior and way of thinking in the organization.
However on the other hand, actors can also
influence institutions by creating or transforming
old institutions into new ones. Alternatively
indirectly, the institution controls the actors in the
organization to act by existing regulations (Scott,
2008).
According to Ashworth, Boyne, & Delbridge
(2009), the underlying reason for organizational
changes is the goal of someone who only wants to
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JURNAL AKUNTANSI KONTEMPORER (JAKO) – VOL 14 NO 3 – SEPTEMBER 2022 – Halaman 162-172
get legitimacy (recognition), not improve
performance. In measuring the performance of
public sector organizations, it is necessary to look
carefully because the demands for transparency are
increasingly evident in the management of
government organizations. Organizational changes
must be accompanied by improved performance
and accountability in delivering financial
information (Ahyaruddin & Akbar, 2016). Other
research explains that institutional theory can
encourage organizations to apply regulations to
carry out activities in the hope that the organization
has a good work environment (Nadila et al., 2021).
This theory explains that institutions must limit
employees' decisions because all activities must be
accounted for in performance and financial reports.
With the demands for accountability and
transparency, the level of fraud in the organization
can be reduced (Ashworth et al., 2009; Antika et al.,
2020).
Hypotheses Development
Relationship between Internal Control System and Vil-
lage Financial Management Accountability
The internal control system is used in all gov-
ernment environments, both central and regional
(Yesinia et al., 2018). One of the objectives of im-
plementing an internal control system is to provide
adequate assurance about the reliability of the fi-
nancial statements presented and disclosed to users
of information (Rae et al., 2017). The village gov-
ernment must have reasonable internal control to
disclose relevant and accurate accounting infor-
mation so that it can be understood and used by
users, including the community (Laksmi & Sujana,
2019). Reasonable internal control will ensure ac-
countability, so the community believes in what the
village government is doing. With an internal con-
trol system, all activities carried out will follow
established guidelines so that the village govern-
ment can maintain all assets, and ultimately ac-
countability for village fund management will in-
crease (Artini & Putra, 2020).
The results of previous studies explain that the
internal control system affects the accountability of
village fund allocation management (Azizah et al.,
2015; Kawatu & Kewo, 2019; Antika et al., 2020).
The internal control system must contain reconcilia-
tion procedures between budgeted financial trans-
action data and the realized budget to improve
village fund accountability. Implementation of a
sound internal control system in village govern-
ment will increase accountability in village finan-
cial management (Joseph et al., 2015). The hypothe-
sis is: H1: The internal control system affects the
accountability of village financial management.
The Relationship between Accessibility of Financial
Reports and Village Financial Management
Accountability
Practical accessibility depends on easy public
access to the reports presented and information
that can be read and understood (Antika et al.,
2020). Currently, granting access can be done
through various media and forums that pay direct
attention to government accountability to the
public. The village government can fulfill the
element of accountability by providing information
on village funds under accessibility criteria, namely
openness, convenience, and accessibility (Puspa &
Prasetyo, 2020). Therefore, financial reports that are
complete and easy to obtain by the community will
improve the accountability of the village
government.
Accountability can be interpreted as an
obligation for the government to report and
disclose all activities responsible to the community
(Mahsun, 2006). One crucial factor in increasing
accountability is the ease with which the
community can access information on village
funds. The results of previous studies explain that
the accessibility of financial reports affects village
financial management accountability (Antika et al.,
2020; Ichlas et al., 2017; Purwaningrum et al., 2018).
By providing access to health facilities for users of
financial statements, the public (audit bodies,
investors, and the public) can monitor the
government's policies on using finance and assets
(Fauziyah & Handayani, 2017). Based on these
arguments, the hypothesis is:
H2: Accessibility of financial reports affects village
financial management accountability.
Relationship between Village Financial Management
Accountability and Fraud Prevention
Accountability for managing village funds is
necessary because the society can assess and
evaluate all activities by comparing targets with
their realization (Antika et al., 2020). Village
governments can improve village financial
management accountability by providing
information on all activities following accounting
standards (Artini & Putra, 2020). The village
government can improve performance quality by
implementing good accountability in village
financial management to reduce fraud and increase
public trust (Ichalina & Handayani, 2019). In
carrying out activities and exercising authority
related to the community, the community, the
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 WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?
government must be accountable (Sari et al.,
principles of transparency and accountability in
being responsible for all their activities, especially
information related to financial reports (Asmawati
& Basuki, 2019). The results of previous studies
explain that accountability affects fraud prevention
(Saputra et al., 2019; Babulu, 2020; Adhivinna &
Agustin, 2021). The better the responsibility, the
fraud in village financial management can be
prevented (Eldayanti et al., 2020). Based on these
arguments, the hypothesis is:
H3: Accountability of village financial
management affects the prevention of fraud.
Conceptual Model
As a public sector government, the village
government must be reliable and trusted to carry
Internal Control Sys-
tem
Village Financial
Management Ac-
countability
Accessibility of Finan-
cial Reports
Figure 1. Research Model
RESEARCH METHOD
Data Collection
This study uses primary data by distributing
questionnaires to respondents. The study was
conducted in Sleman Regency because there was an
increase in village fund receipts from 2018-2021,
respectively 81.187.698.000 IDR, 99.035.176.000
IDR, 105.030.876.000 IDR, and 110.556.360.000 IDR
(Kementerian Keuangan, 2021; Pemerintah
Kabupaten Sleman, 2020). Based on the report on
the supervision results in the third quarter of 2019
by the Financial and Development Supervisory
Agency (BPKP) of the Special Region of
Yogyakarta, there was one case in the management
of village funds in Banyurejo Village, Sleman
Regency. The problem of misappropriation
occurred between 2015 and 2016. This problem first
emerged from BPKP's findings that it was aware of
irregularities in managing village funds in
Banyurejo Village (Badan Pengawasan Keuangan
dan Pembangunan, 2019). Based on Sleman
Regency Government Inspectorate at the time of
the investigation, the estimated state loss was
around 633 million IDR (Kejaksaan Negeri Sleman,
2019). The problem is the management of village
Oleh: BUDIARTO, dan ZULAIKA
2019). Village officials must apply the
out its duties and functions in public services
(Triyono et al., 2019). This trust can be demonstrat-
ed by accountability for village financial manage-
ment. The village government is required to pre-
sent and disclose information (accessible) needed
by stakeholders in an accountable manner without
any manipulation. The internal control system can
encourage the creation of accountability in financial
management (Putra & Putra, 2018). All activities
carried out by village officials in managing village
funds must be explained transparently and ac-
countable to the community so that fraud can be
reduced (Arifiyanto & Kurrohman, 2014). Based on
the findings of several previous researchers, a re-
search model was developed, as shown in Figure 1.
Prevention of Fraud
funds without the treasurer's bookkeeping and
disbursement of funds without going through the
applicable procedures (Badan Pengawasan
Keuangan dan Pembangunan, 2019)
The population in this study were village
government employees in Sleman Regency, totaling
86 villages. The sample in this study was village
officials related to village financial management
(village head/lurah, village secretary/carik, village
treasurer, and section/kaur). This study uses
purposive sampling according to predetermined
criteria. The criteria used are as follows:
1. Villages that received Village Funds (DD) in
the last 3 (three) years, namely in 2018-2020,
always experienced an increase (Pemerintah
Kabupaten Sleman, 2020).
2. Villages that distribute financial assistance for
the management of Village-Owned Enterprises
(BUMDes) (Badan Usaha Milik Desa, 2018) .
3. Village apparatus related to village financial
management (village head, secretary,
treasurer, and chief).
The researchers distributed 152 questionnaires to
38 villages in Sleman Regency based on these crite-
ria.
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JURNAL AKUNTANSI KONTEMPORER (JAKO) – VOL 14 NO 3 – SEPTEMBER 2022 – Halaman 162-172

RESULTS AND DISCUSSION
The respondents' characteristics in Table 2
show that most of the village government
employees have a bachelor's degree (66.4%).
However, several non-graduate employees have
attended training in preparing village fund
financial reports. Most employees worked <5 years
(58.4%) and were dominated by male employees.
These characteristics are interesting to be studied in
more depth, especially regarding accountability
and fraud prevention.

Table 1. Measurement of variable

Variable
Internal Control System (X1 )
(Rae et al., 2017)
Accessibility of Financial Re-
ports (X2 )
(Jatmiko & Setiawan, 2020)
Village Financial Management
Accountability (Y)
(Fauziyah & Handayani, 2017)
Prevention of Fraud (Z)
(Sariwati & Sumadi, 2021)
Indicators Measurement
1. Control environment Likert scale with 8 question.
2. Risk assessment
3. Control activities
4. Information and Communication
5. Monitoring
1. Openness Likert scale with 5 question.
2. Ease
3. Accessible
1. Honesty and legal accountability Likert scale with 9 question.
2. Process accountability
3. Program accountability
4. Policy accountability
1. Establishing an anti-fraud policy Likert scale with 6 question.
2. Procedure
3. Control technique
4. Sensitivity to fraud

Table 2. Respondent Demographics

Male 85
Gender
Female 40
Village head 29
Village secretary 30
Occupation
Village Treasurer 31
Village Section 35
Bachelor 83
Education
Others 42
< 5 Years 73
Years of Work > 10 Years 31
≤ 10 Years 21
Business 36
Educational Background Law 9
Others 80

After analyzing the characteristics of the
respondents (Table 2), the next step is to test the
hypothesis using Smart-PLS. PLS analysis uses two
approaches: the measurement model and the
structural model (Hair et al., 2010). The
measurement model uses a validity test, namely
convergent validity with an AVE value (Table 3)
and discriminant validity with an outer loading
value (Table 4) and cross-loading (Table 5). In
addition to the validity test, the measurement
model uses a reliability test with Cronbach's alpha
values and composite reliability (Table 3).
The convergent validity test in this study used
the AVE value with the AVE value limit > 0.5; the
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 WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?
Oleh: BUDIARTO, dan ZULAIKA

indicators used are valid (Table 3). The discrimi- nant validity test uses the outer loading value of
<0.7 (Table 4). The next validity test is the cross- valid. Reliability testing shows that all constructs
loading value (Table 5). The value of the cross- are reliable with Cronbach alpha and composite
loading target variable, which is greater than the reliability > 0.7.
other variables, means that the indicators used are
Table 3. Construct Reliability and Validity
Cronbach's Alpha Rho_A Composite Reliability AVE
Internal Control System (X1) 0.946 0.949 0.955 0.728
Accessibility (X2) 0.895 0.900 0.923 0.706
Accountability (Y) 0.946 0.949 0.954 0.701
Fraud Prevention (Z) 0.867 0.876 0.899 0.599

Table 4. Outer Loading Value

Internal control system (X1) Accessibility (X2) Accountability (Y) Fraud Prevention (Z)
X11: 0.896 X21: 0.839 Y1: 0.934 Z1: 0.733
X12: 0.901 X22: 0.903 Y2: 0.757 Z2: 0.797
X13: 0.842 X23: 0.839 Y3: 0.821 Z3: 0.808
X14: 0.875 X24: 0.833 Y4: 0.901 Z4: 0.847
X15: 0.784 X25: 0.782 Y5: 0.812 Z5: 0.709
X16: 0.907 - Y6: 0.860 Z6: 0.741
X17: 0.769 - Y7: 0.847 -
X18: 0.839 - Y8: 0.796 -
- Y9: 0.791 -

Table 5. Cross Loading

Indicator Internal control system (X1) Accessibility(X2) Accountability (Y) Fraud Prevention (Z)
X11 0.896 0.350 0.358 0.351
X12 0.901 0.308 0.390 0.420
X13 0.842 0.362 0.352 0.314
X14 0.875 0.346 0.399 0.327
X15 0.784 0.371 0.391 0.393
X16 0.907 0.340 0.415 0.437
X17 0.769 0.266 0.349 0.182
X18 0.839 0.343 0.464 0.469
X21 0.341 0.839 0.404 0.305
X22 0.326 0.903 0.422 0.327
X23 0.254 0.839 0.342 0.279
X24 0.379 0.833 0.409 0.244
X25 0.349 0.782 0.362 0.288
Y1 0.456 0.431 0.934 0.321
Y2 0.261 0.348 0.757 0.372
Y3 0.378 0.399 0.821 0.372
Y4 0.425 0.362 0.901 0.421
Y5 0.407 0.365 0.812 0.346
Y6 0.375 0.427 0.860 0.263
Y7 0.438 0.417 0.847 0.406
Y8 0.396 0.368 0.796 0.258
Y9 0.308 0.370 0.791 0.333
Z1 0.361 0.323 0.223 0.733
Z2 0.353 0.283 0.380 0.797
Z3 0.370 0.316 0.262 0.808
Z4 0.363 0.270 0.354 0.847
Z5 0.270 0.216 0.338 0.709
Z6 0.301 0.216 0.309 0.741

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Table 6. R Square
R Square Adj. R Square
Accountability of Village Financial Management 0.307 0.295
Fraud Prevention 0.171 0.164

Table 7. VIF Testing

Accountability of Village Financial Management Fraud Prevention
X1 → Y 1.184 -
X2 → Y 1.184 -
Y→Z - 1.000

Table 8. Hypotheses testing

Beta Mean SD T Statistic P Values
X1 → Y 0.330 0.332 0.112 2.946 0.003**
X2 → Y 0.333 0.343 0.082 4.062 0.000**
Y→Z 0.413 0.425 0.077 5.375 0.000**
** Sig < 1%

Table 6 shows the structural model testing us-
ing the R Square coefficient for the accountability
variable for village financial management and
fraud prevention. The results of the structural
model test show that the small R Square value is in
the fraud prevention equation (0.171) and the vil-
lage financial management accountability equation
(0.307). These results provide an opportunity for
further research to examine various variables relat-
ed to fraud prevention, such as village apparatus
competence (Eldayanti et al., 2020), organizational
culture (Aprilia & Yuniasih, 2021), morality
(Laksmi & Sujana, 2019), and whistleblowing
(Hariawan et al., 2020). In addition, the results of
the R square in this study are still low but still rele-
vant for social science (Moksony, 1999). The follow-
ing structural test uses VIF (Variance Inflation Fac-
tor) with a limit of < 3 (Table 7).
The results of hypothesis testing using the
bootstrapping technique are presented in Table 8
with a significance level (p-value) <0.05. The results
showed that all hypotheses were accepted. Table 8
explains that internal control affects village finan-
cial management accountability. This result is in
line with the findings, which state that the govern-
ment's internal control system aims to make finan-
cial management accountable and transparent to
central and local governments so the wider com-
munity can account for that village's financial man-
agement (Puspa & Prasetyo, 2020). Implementing
the internal control system strengthens the institu-
tional theory that the organization will carry out
activities efficiently and effectively. The organiza-
tion's internal control system will increase the reli-
ability of financial information and facilitate organ
izational goals (Azizah et al., 2015). The village
government has implemented an excellent internal
control system; for example, there has been a sepa-
ration of duties between the village head and the
village treasurer. Segregation of responsibilities
will create reasonable control because activities are
not easy to manipulate. The village government has
also implemented Government Number 60 of 2008
concerning the Internal Control System by super-
vising the use of village funds. The authorization
process is carried out as a form of accountability so
that activities are by budget and realization. There-
fore, the better the internal control system in the
administration of government organizations, the
better the responsibility of village fund manage-
ment (Artini & Putra, 2020).
The results of testing the second hypothesis
prove that the accessibility of financial statements
affects the accountability of village financial man-
agement. Government financial reports can provide
helpful information for making economic, political,
social, and financial performance decisions. Gov-
ernment financial reports are also beneficial for
assessing efficiency and effectiveness in serving the
community, so the information must be easily ac-
cessible (Ichalina & Handayani, 2019). This study's
results align with an institutional theory that ex-
plains that organizations will try to be better by
realizing accountability to gain legitimacy by the
community. The village government strives to real-
ize good governance by providing the broadest
possible access to the community so that all infor-
mation is helpful. The village government has pro-
vided socialization related to village fund account-
ability reports and provided opportunities for the

168
 WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?
community to provide input on the use of village
funds. The village government carries out socializa-
tion through the Musrenbangdes so that the com-
munity can assess whether village development
activities are under their needs so that the village
government can achieve accountability objectives.
Finally, the results of the third hypothesis
prove that village financial management accounta-
bility affects fraud prevention. Responsibility in
village financial management enables village gov-
ernments to carry out adequate planning, process-
es, and accountability to provide reliable financial
reports (Adhivinna & Agustin, 2021). Village offi-
cials can increase accountability to reduce the po-
tential for fraud by improving their capacity and
always complying with the central and local gov-
ernments regulations. Village officials must be open
and responsive to financial governance so that
fraud does not occur (Sari et al., 2019). The inter-
views with several village officials prove that the
village government tries to comply with all appli-
cable regulations to avoid legal problems that may
occur in the future. All village fund activities have
gone through the correct mechanism, from plan-
ning to evaluation involving the community, so
they participate in monitoring whether implemen-
tation is to community needs. Therefore, the ac-
countability of village fund management will be
better, and the community's involvement can re-
duce fraud.
CONCLUSIONS
This study shows a significant influence of the
internal control system and the accessibility of fi-
nancial reports on the accountability of village fi-
nancial management. In addition, village financial
management accountability affects fraud preven-
tion. The results of this study also answer the ques-
tion that accessibility is more important than the
internal control system. This means that ease of
access will ensure that the management of village
funds is optimal; with the openness of information,
the village government will try to comply with all
regulations so that problems do not occur in the
future. The results of this study have implications
for the village government to increase the
knowledge of village officials about internal control
and transparency so that village fund budget man-
agement is getting better and reducing fraud.
This study has two limitations: First, the re-
searcher only uses a questionnaire so that the an-
swers obtained can change according to the re-
spondent's circumstances (Sari et al., 2019). Second,
the number of samples in this study is still limited
Oleh: BUDIARTO, dan ZULAIKA
because it is only in 1 Regency. Suggestions for
further research can expand the research object and
combine it with the interview method. Future re-
search can also test the mediation effect by adding
the hypothesis of a direct relationship between in-
ternal control and accessibility to fraud prevention.
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Judul WHICH ONE IS MORE IMPORTANT: INTERNAL
CONTROL SYSTEM OR FINANCIAL REPORT
ACCESSIBILITY
Nama Penulis Dekeng Setyo Budiarto,Isnaini Nur Zulaika
Jurnal, Vol, No, JURNAL AKUNTANSI KONTEMPORER (JAKO) – VOL 14 NO 3 –
SEPTEMBER 2022 – hlm 162-172
Tahun, Hal
Tanggal Review 14 Mei 2023
Permasalahan Di era reformasi saat ini, pemerintah harus
memberikan perubahan struktur pemerintahan yang
akuntabel untuk memberikan pelayanan masyarakat. Undang-Undang
Nomor 6 Tahun 2014 tentang Desa merupakan bentuk awal
perubahan akuntabilitas dan penyelenggaraan pemerintahan dalam
penyelenggaraan otonomi desa yang luas, utuh, dan akuntabel kepada
masyarakat Otonomi bertujuan agar desa menggali potensi untuk
melakukan pemerataan pembangunan dengan program kegiatan skala
prioritas berdasarkan musyawarah desa Alokasi dana desa yang
disediakan pemerintah paling sedikit 10% yang berasal dari gabungan
dana perimbangan keuangan pemerintah pusat (APBN) dan dana daerah
(APBD), yang dijabarkan secara rinci dalam Anggaran Pendapatan dan
Belanja Desa (APBDes).

Tujuan Untuk mengkaji menguji apakah sistem pengendalian internal dan

penelitian aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas
pengelolaan desa. Selain itu, penelitian ini juga mengkaji pengaruh
akuntabilitas pengelolaan keuangan desa terhadap pencegahan
kecurangan..
Populasi, Populasi: pegawai pemerintah desa di Kabupaten Sleman yang
berjumlah 86 desa
Sampel, Teknik
Sampel: perangkat desa yang terkait dengan pengelolaan
Sampling keuangan desa(kepala desa/lurah, sekretaris desa/carik,
desa bendahara, dan seksi/kaur)
Variabel Variabel dependen: Akuntabilitas
Variabel independen: Audit Internal dan Pengendalian Internal
Hipotesis H1: :Sistem pengendalian intern berpengaruh terhadap akuntabilitas
pengelolaan keuangan desa

H2: Aksesibilitas laporan keuangan mempengaruhi akuntabilitas

pengelolaan keuangan desa.

H3: Akuntabilitas Dari Desa Keuangan manajemen mempengaruhi

pencegahan penipuan.

Teknik Analisis Teknik analisis data yang digunakan adalah menggunakan data primer
dengan menyebarkan kuesioner kepada responden..
Data
Hasil Analisis Hasil analisis menunjukkan bahwa:
 1. sebagian besar pegawai pemerintah desa adalah sarjana (66,4%).
Namun, beberapa pegawai yang belum lulus telah mengikuti
pelatihan penyiapan dana desa laporan keuangan

2. Sebagian besar pegawai bekerja <5 tahun (58,4%) dan

didominasi oleh pegawai laki-laki. Karakteristik tersebut menarik
untuk dikaji lebih dalam, terutama mengenai akuntabilitas dan
pencegahan kecurangan..

Keterbatasan dan Keterbatasan:

1. peneliti hanya menggunakan kuesioner sehingga jawaban yang
Saran Penelitian
diperoleh dapat berubah sesuai keadaan responden

2. jumlah sampel dalam penelitian ini masih terbatas karena

hanya ada di 1 Kabupaten.
Saran:
1. dapat memperluas objek penelitian dan menggabungkannya
dengan metode wawancara

2. juga dapat menguji efek mediasi dengan menambahkan hipotesis

hubungan langsung antara pengendalian internal dan aksesibilitas
terhadap pencegahan kecurangan..