This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.
One of the intelligences that modern humans must possess is financial intelligence, which is intelligence in managing personal financial assets. The results of the 2019 national survey showed that the financial literacy rate of the population aged 15-17 years was 16% which indicates a low level and is more financially vulnerable in the sense of being able to spend money on pleasure than to save or invest to add assets. Thus, one way to respond to finances is how individuals can control their personal finances. Personal financial management training for students is carried out by the method of lectures, discussions, and exercises to identify needs and calculate the monthly expenses of students. To ensure that participants can understand the learning outcomes, at the end of this learning a posttest is carried out in the form of providing a simple survey to test the level of knowledge, attitudes, and behaviors of managing personal finances of students. The conclusion that can be made in the Student Personal Financial Management Training is to ensure that this training can provide an increase in understanding or level of financial literacy to the younger generation in planning for the future and their finances properly.
The purpose of this study is to reveal the level of compliance with compulsory education and health spending in 34 provinces in Indonesia. The method of analysis uses descriptive quantitative decision-making process through testing the assessment criteria. Consideration of the application of the method in the context of the effectiveness of the assessment of results, disclosure of facts with research objectives. The main finding of the study is that 34 provinces in Indonesia have not simultaneously complied with the laws and regulations regarding the allocation of 20 percent of compulsory education spending and 10 percent of health. It is realized that this research is limited in only one period of the fiscal year, besides that it only focuses on health and education. So it is hoped that further research can measure mandatory spending on infrastructure and villages nationally with time series data, the most important thing is whether mandatory spending compliance provides leverage on human development performance in Indonesia.
This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.
The training discusses WarpPLS 5.0, which can be used on the structural model of reflective orformative indicators models. WarpPLS 5.0 It also provides variable moderation and mediationtesting (even three segments) more simply. In addition, it also provides a relationship analysisbetween latent variables that are not linear.The training focuses on the application (applied philosophy) of the WarpPLS method & theoperating skills of Software WarpPLS-5.0, as well as avoiding complicated and complexdiscussions of mathematics and statistics.Meanwhile, Mendeley training, which aims at the management of citation and literature in studentscientific work, can increase students ' understanding of their operation in supporting the quality ofcitation and reference of student's scientific work.
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