This study analyzes the Indonesian Village Fund (VF) Program by mapping each VF-related activity to all 17 SDGs (Sustainable Development Goals), and then determines an SDG-based VF allocation in 2018, 2019, and 2020. This study used data from all villages in Indonesia and is the most comprehensive study in Indonesia to address the knowledge gap between VF allocation and SDGs by analyzing the distribution of the use of the VF. The objectives of this paper are: (1) to provide the extent of VF usage to provide evidence on whether this utilization was aligned with the targeted SDGs, and (2) to provide information regarding village activities funded by the VF that were linked to each SDG. The results from this analysis can be used to encourage the Government to socialize and provide an understanding of SDGs to village leaders. Moreover, since Indonesia has developed Village SDGs, which are based on national SDG targets and localization of global SDGs to adapt to local culture as well as social and environmental conditions, it is recommended that other developing countries could formulate similar strategies to help achieve their national SDG targets and to develop rural areas in a more targeted way by prioritizing the most relevant issues. The study shares lessons learned from Indonesian experience in managing fiscal policy to more than 70,000 autonomous villages through the village fund program in the last five years.
This study aims to determine the influence of pressure, opportunity, and rationalization on academic fraud for accounting vocational high school student. The methodology of this study is survey research applying the Triangle Fraud for academic fraud with a sample of 130 high school vocational students to understand better the reasons for their academic fraud using regression statistical analysis. The method that used in this research is a survey method with a correlation approach. This method was chosen according to the purpose of the study, namely knowing whether or not there is an influence of pressure, opportunity and rationalization on academic fraud. The result of this study showed that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud and that there is a partial influence of pressure on academic fraud.
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