EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 201 (2024) SHS Web Conf., 201 (2024) 01004 References
Open Access
Issue
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
Article Number 01004
Number of page(s) 14
Section Sustainable Accounting and Finance Policy
DOI https://doi.org/10.1051/shsconf/202420101004
Published online 08 November 2024
  1. Ibrahim, E. Mengenal Sejarah Otonomi Daerah Dalam Sistem Pemerintahan Daerah. Ensiklopedia of Journal, 4(3), 90–97 (2022). https://doi.org/10.33559/eoj.v4i3.269 [CrossRef] [Google Scholar]
  2. Pratolo, S., Yaya, R., & Sofyani, H. Akuntansi Keuangan Pemerintah Daerah. Yogyakarta: LP3M. (2016). [Google Scholar]
  3. Sofyani, H., Yaya, R., & Widiastuti, H. The Story of Rising Corruption Post-Village Government Reform A View of Three Theories: Fraud, Managerial Hegemony, and Culture. Journal of Accounting and Investment, 24(1), 101–119 (2022). https://doi.org/10.18196/jai.v24i1.16462 [CrossRef] [Google Scholar]
  4. Islamiyah, F., Sari, A. R., & Made, A. Dana Desa Di Kecamatan Wajak ( Studi Empiris Pada Desa Sukoanyar , Desa Wajak , Desa Sukolilo , Desa Blayu dan Desa Patokpicis). Jurnal Riset Mahasiswa Akuntansi, 8(1), 1–13 (2020). [CrossRef] [Google Scholar]
  5. Yuliastina, M., Hudaya, M., Nor, W., & Ainun, B. New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Journal of Accounting and Investment, 22(1), 1–22 (2021). https://doi.org/10.18196/jai.v22i1.8936 [CrossRef] [Google Scholar]
  6. Pasaribu, E. M., & Wijaya, S. Y. Implementasi Teori Atribusi untuk Menilai Perilaku Kecurangan Akuntansi. Ekonomi dan Bisnis, 41–66 (2017). [CrossRef] [Google Scholar]
  7. Anggrima Wati, N. P. A. M., & Yuniasih, N. W. Pengaruh Tekanan, Keefektifan Sistem Pengendalian Internal, Dan Budaya Etis Manajemen Terhadap Kecurangan (Fraud) Pada Pengelolaan Dana Desa. Hita Akuntansi Dan Keuangan, 2(3), 117–138 (2021). https://doi.org/10.32795/hak.v2i3.1804 [CrossRef] [Google Scholar]
  8. Suryandari, E., & Pratama, L. V. Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love of Money. Reviu Akuntansi Dan Bisnis Indonesia, 5(1), 55–78 (2021). https://doi.org/10.18196/rabin.v5i1.11688 [CrossRef] [Google Scholar]
  9. Endahsari, D., Nugroho, G. W., & Nurodin, I. Pengaruh Tekanan, Kesempatan, Pembenaran, dan Kemampuan terhadap Tindakan Fraud Pengelolaan Dana Desa (Studi Kasus di Beberapa Desa Di Kabupaten Sukabumi). Seminar Nasional Manajemen, Ekonomi Dan Akuntasi Fakultas Ekonomi Dan Bisnis UNP Kediri 19, September, 551–560 (2020). [Google Scholar]
  10. Sukmadilaga, C., Winarningsih, S., Handayani, T., Herianti, E., & Ghani, E. K. Fraudulent Financial Reporting in Ministerial and Governmental Institutions in Indonesia: An Analysis Using Hexagon Theory. Economies, 10(4) (2022). https://doi.org/10.3390/economies10040086 [CrossRef] [Google Scholar]
  11. Takalamingan, F. S., Harnovinsah, & Lenggogeni. Pengaruh Tunjangan Kinerja, Budaya Organisasi, Tekanan, Kesempatan dan Rasionalisasi Terhadap Kecurangan (Fraud). Jurnal Magister Akuntansi Trisakti, 9(2), 161–188 (2022). [CrossRef] [Google Scholar]
  12. Suryandari, N. P. E., Wahyuni, M. A., & Julianto, I. P. Pengaruh Tekanan, Kesempatan, Rasionalisasi (Triangle) dan Efektivitas Penerapan Pengendalian Internal terhadap Tindak Kecurangan (Fraud) (Studi pada LPD Se-Kecamatan Negara). Jurnal Ilmiah Mahasiswa Akuntansi, 10(1), 1–10 (2019). [Google Scholar]
  13. Yendrawati, R., Aulia, H., & Prabowo, H. Y. Detecting the Likelihood of Fraudulent Financial Reporting: An Analysis of Fraud Diamond. Asia-Pacific Management Accounting Journal, 14(1), 43–68 (2019). https://doi.org/10.24191/apmaj.v14i1-03 [CrossRef] [Google Scholar]
  14. Rosmaini, R., & Tanjung, H. Pengaruh Kompetensi, Motivasi Dan Kepuasan Kerja Terhadap Kinerja Pegawai. Maneggio: Jurnal Ilmiah Magister Manajemen, 2(1), 1–15 (2019). https://doi.org/10.30596/maneggio.v2i1.3366 [CrossRef] [Google Scholar]
  15. Desviana, D., Basri, Y. M., & Nasrizal, N. Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73 (2020). https://doi.org/10.21632/saki.3.1.50-73 [CrossRef] [Google Scholar]
  16. Dewi, G. A. K. R. S. Pengaruh Moralitas Individu Dan Pengendalian Internal Pada Kecurangan Akuntansi (Studi Eksperimen pada Pemerintah Daerah Provinsi Bali). Jurnal Ilmiah Akuntansi, 1(1), 77–92 (2017). https://doi.org/10.23887/jia.v1i1.9984 [CrossRef] [Google Scholar]
  17. Harry Krishna Mulia, M., Febrianto, R., & Kartika, R. Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental. Jurnal Akuntansi Dan Investasi, 18(2), 198–208 (2017). https://doi.org/10.18196/jai.180283 [CrossRef] [Google Scholar]
  18. Cressey, D.R. Other People’s Money: The Social Psychology of Embezzlement, The Free Press, New York, NY (1953). [Google Scholar]
  19. Wolf, & Hermanson. The Fraud Diamond: Considering the Four Elements of Fraud: Certified Public Accountants. The CPA Journal, 38–42 (2004). [Google Scholar]
  20. Crowe, H. Why The Fraud Triangle Is No Longer Enough. In Horwath, Crowe LLP (2011). [Google Scholar]
  21. Vousinas, G. L. Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381 (2019). https://doi.org/10.1108/JFC-12-2017-0128 [CrossRef] [Google Scholar]
  22. Weiner, B. Human Motivation. New York Inc: Springer-Verlag (1985). [CrossRef] [Google Scholar]
  23. Yuniarti, R. D., & Linuhung, T. S. (2023). Analysis of Factors That Influence the Occurrence of Corruption in the Perspective of Fraud Hexagon. Britain International of Humanities and Social Sciences Journal, 152–163. [Google Scholar]
  24. Omukaga, K. O. Is the Fraud Diamond Perspective Valid in Kenya? Journal of Financial Crime, 810–840 (2020). [Google Scholar]
  25. Zuberi, O. and Mzenzi, S.I. “Analysis of employee and management fraud in Tanzania”, Journal of Financial Crime, vol. 26 No. 2, pp. 412–431 (2019). https://doi.org/10.1108/JFC-01-2018-0012 [CrossRef] [Google Scholar]
  26. Laitupa, M. F., & Kaihatu, A. Pengaruh Pengendalian Internal, Moralitas Individu dan Fraud Triangle Terhadap Tindakan Fraud Orderan Pada PT. Gojek. Manis: Jurnal Manajemen Dan Bisnis, 05(01), 24–35 (2021). [Google Scholar]
  27. Apriani, U. (2020). Pengaruh KomponenKomponen Fraud Star Terhadap Korupsi Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 7(1), 1–24. https://doi.org/10.25105/jmat.v7i1.6311 [CrossRef] [Google Scholar]
  28. Afriyadi, & Anisykurillah, I. Deteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Diamond. Jurnal Anlisis Akuntansi (2016). [Google Scholar]
  29. Nugroho, G. W. Whistleblowing Dalam Pencegahan Fraud (Studi Kasus Di Indonesia). Cinta Buku Media (2020). [Google Scholar]
  30. Anggoe, M., & Reskino, R. Pengaruh Pengendalian Internal, Whistleblowing System, Dan Komitmen Organisasi Terhadap Pencegahan Kecurangan Dengan Moralitas Individu Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 10(1), 31–50 (2023). https://doi.org/10.25105/jat.v10i1.15818 [CrossRef] [Google Scholar]
  31. Gunawan, B., Hanjani, A., & Humairoh, N. A. Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi. Jati: Jurnal Akuntansi Terapan Indonesia, 3(2), 94–104 (2020). https://doi.org/10.18196/jati.030230 [CrossRef] [Google Scholar]
  32. Romadaniati, Taufik, T., & Nasir, A. Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pemerintahan Desa Dengan Moralitas Individu Sebagai Variabel Moderasi. (Studi Pada DesaDesa Di Kabupaten Bengkalis). Jurnal Ilmiah Akuntansi, 4, 227–237 (2020). [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.