This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.
These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google meetings. The method of approach that will be taken to complete this program is to use the method of lectures, tutorials, and discussions. This training for teachers was held for 5 days in 5 different SMKs in Pekanbaru City. From this training, it is hoped that SMK teachers will be able to educate financial accounting institutions, especially village financial accountants, using online media, so that they can use this training as a means of ongoing training during the Covid-19 pandemic.
Penelitian ini bertujuan untuk mempelajari tingkat kepuasan masyarakat terhadap pelayanan publik pada Era Covid-19. Penelitian ini merupakan penelitian deskriptif dengan cara melakukan survei kepuasaan masyarakat terhadap pelayanan publik dengan melihat Indeks Kepuasaan Masyarakat (IKM). Tempat penelitian yaitu di Sumatera Barat dengan cara menyebarkan kuesioner kepada masyarakat menggunakan aplikasi google form kepada 110 responden. Data di analisis dengan menggunakan indek kepuasan masyarakat (IKM) yang dihitung dengan menggunakan nilai rata-rata tertimbang masing-masing unsur pelayanan. Dalam penghitungan IKM terhadap 14 unsur pelayanan yang dikaji, setiap unsur pelayanan memiliki penimbang yang sama. Berdasarkan hasil penelitian mengenai Indeks Kepuasan Masyarakat Kantor Pelayanan Publik Provinsi Sumatera Barat pada era Covid 19 sesuai dengan ketentuan kepmenpan Nomor 25 Tahun 2004 per indikator pelayanan berada pada kategori baik, hal ini berdasarkan hasil Nilai Indeks Kepuasan Masyarakat yaitu 66,95 dengan kategori Baik. Kepada para penyelenggara pelayanan publik, untuk kedepannya bisa beradaptasi dengan keterbatasan kegiatan di era Covid-19.
This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.
Penelitian ini bertujuan untuk menguji apakah dukungan manajemen puncak, kompleksitas tugas, pengaruh pemakai, dan pendidikan dan pelatihan pemakai memoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi akuntansi. Pengujian hipotesis dilakukan pada 75 responden yang tersebar pada perusahaan besar di wilayah Provinsi Riau. Untuk menguji empat variabel moderating yaitu dukungan manajemen puncak, kompleksitas tugas, pengaruh pemakai, pendidikan dan pelatihan pemakai terhadap kepuasan pemakai digunakan metode MRA (Moderated Regession Analysis).Hasil penelitian menunjukkan bahwa pengaruh partisipasi pemakai dimoderasi variabel dukungan manajemen puncak, dan pendidikan dan pelatihan pemakai. Artinya variabel dukungan manajemen puncak dan pendidikan & pelatihan pemakai merupakan variabel moderating, sedangkan kompleksitas tugas dan pengaruh pemakai bukan merupakan variabel moderator.
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