Belanja online sudah mengubah cara berbelanja menjadi lebih mudah, tetapi dunia belanja online tidak semuanya baik. Seiring dengan kemudahan yang ditawarkan dalam berbelanja online terdapat pula beberapa masalah yang masih harus dihadapi oleh pelanggan. Berbelanja online sering dimanfaatkan oleh oknum untuk mencari keuntungan dengan cara yang tidak baik sehingga sering terjadi penipuan yang sangat merugikan konsumen. Penyebab utama penipuan dalam belanja online adalah karena kurangnya kehati-hatian konsumen,mudah tergiur dengan harga murah tanpa mengecek kredibilitas toko online. Untuk itu konsumen perlu berhati-hati dalam melakukan transaksi pembelian online. Kegiatan PKM ini menjelaskan tentang kiat aman berbelanja online, berupa pemberian penyuluhan dan pelatihan kepada masyarakat sehingga masyarakat bisa lebih berhati-hati ketika belanja online dan tidak terlalu konsumtif sehingga uang yang ada dapat dialihkan untuk memenuhi kebutuhan yang lain. Pada akhirnya dapat meningkatkan kesejahteraan masyarakat karena dapat membuat keputusan berbelanja yang lebih bijaksana serta menghemat pengeluaran mereka.
Informasi akuntansi merupakan informasi yang diperlukan oleh seorang wirausaha untuk membuat keputusan investasi. Kepribadian wirausaha yang baik akan membuat seseorang ingin terus mengembangkan usaha yang telah dimilikinya, salah satu cara untuk mengembangkan usaha yang telah ada adalah dengan melakukan investasi. Pencatatan transaksi keuangan sangat penting demi keuntungan yang ingin diraih untuk kelangsungan usaha agar usaha tidak berhenti ditengah jalan. Namun saat ini banyak wirausaha yang tidak memiliki pengetahuan akuntansi yang baik sehingga banyak wirausaha yang tidak melakukan pencatatan atas transaksi-transaksi pada usaha mereka sehingga tidak ada informasi keuangan yang dihasilkan untuk membuat keputusan investasi. Penelitian ini bertujuan untuk mengetahui adanya hubungan yang positif dan signifikan antara pengetahuan akuntansi dan kepribadian wirausaha terhadap penggunaan informasi akuntansi dalam pembuatan keputusan investasi. Teknik analisis data yang digunakan adalah teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan akuntansi dan kepribadian wirausaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi dalam pembuatan keputusan investasi.
This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known. This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.