Every year the distribution of Specific Purpose Grants for Infrastructure (DAK fisik) could be more optimal and accumulates at the end of the year. This study aims to identify constraining factors and provide solutions to the distribution of DAK fisik. The stages of the DAK fisik implementation start from planning, the process of procurement of goods/services, distribution, and implementation of activities. The implementation of the DAK fisik involves several central and local government entities. This research is qualitative with primary data collected using a questionnaire instrument distributed to the technical unit managing the DAK fisik in the City of Tegal. Primary data was also obtained from discussions and interviews with the specialized crew. The results of this study indicate that the factors of planning, implementation, regulation, human resources, procurement of goods/services, and distribution are factors in which some elements cause delays in the distribution of DAK fisik. The procurement of goods and services is the most inhibiting factor in the distribution of DAK fisik
{"title":"Why is the distribution of Specific Purpose Grants for Infrastructure (DAK fisik) not optimal?","authors":"Sigid Mulyadi","doi":"10.36067/jbis.v4i2.125","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.125","url":null,"abstract":"Every year the distribution of Specific Purpose Grants for Infrastructure (DAK fisik) could be more optimal and accumulates at the end of the year. This study aims to identify constraining factors and provide solutions to the distribution of DAK fisik. The stages of the DAK fisik implementation start from planning, the process of procurement of goods/services, distribution, and implementation of activities. The implementation of the DAK fisik involves several central and local government entities. This research is qualitative with primary data collected using a questionnaire instrument distributed to the technical unit managing the DAK fisik in the City of Tegal. Primary data was also obtained from discussions and interviews with the specialized crew. The results of this study indicate that the factors of planning, implementation, regulation, human resources, procurement of goods/services, and distribution are factors in which some elements cause delays in the distribution of DAK fisik. The procurement of goods and services is the most inhibiting factor in the distribution of DAK fisik","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125322140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.
{"title":"Can user involvement, training and internal control improve information system performance?","authors":"Fitri Astuti, Lulu Amalia Nusron, Arief Hidayatullah Khamainy","doi":"10.36067/jbis.v4i1.124","DOIUrl":"https://doi.org/10.36067/jbis.v4i1.124","url":null,"abstract":"Abstract \u0000The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. \u0000Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124484102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Suzilawati Uyob, Ega Aprilia Nugroho, R. E. Diansari
Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management
{"title":"Antecedent factors affecting accountability village fund management","authors":"Suzilawati Uyob, Ega Aprilia Nugroho, R. E. Diansari","doi":"10.36067/jbis.v4i1.122","DOIUrl":"https://doi.org/10.36067/jbis.v4i1.122","url":null,"abstract":"Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114885248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jathin Kolla, Shinde Praneeth, Mirza Sameed Baig, G. Karri
In the last few years, phishing attacks have been increasing eventually. As the internet is developing, security for it is becoming a challenging task. Cyber-attacks and threats are increasing rapidly. These days many fake websites are created to deceive victims by collecting their login credentials, bank details, etc. Many anti-phishing products are launched into the market and use blacklists, heuristics, and visual and machine learning-based approaches, these products cannot prevent all the phishing attacks. However, unlike predicting phishing URLs, there are only a few studies that compare machine learning techniques in predicting phishing. The present study compares the predictive accuracy of several machine learning methods including Decision tree, Random forest, Multilayer Perceptions, Support Vector Machines, and XGBoost for predicting phishing URLs.
{"title":"A comparison study of machine learning techniques for phishing detection","authors":"Jathin Kolla, Shinde Praneeth, Mirza Sameed Baig, G. Karri","doi":"10.36067/jbis.v4i1.120","DOIUrl":"https://doi.org/10.36067/jbis.v4i1.120","url":null,"abstract":"In the last few years, phishing attacks have been increasing eventually. As the internet is developing, security for it is becoming a challenging task. Cyber-attacks and threats are increasing rapidly. These days many fake websites are created to deceive victims by collecting their login credentials, bank details, etc. Many anti-phishing products are launched into the market and use blacklists, heuristics, and visual and machine learning-based approaches, these products cannot prevent all the phishing attacks. However, unlike predicting phishing URLs, there are only a few studies that compare machine learning techniques in predicting phishing. The present study compares the predictive accuracy of several machine learning methods including Decision tree, Random forest, Multilayer Perceptions, Support Vector Machines, and XGBoost for predicting phishing URLs.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129453925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rahandhika Ivan Adyaksana, Anandita Zulia Putri, Era Trianita Saputra
There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used purposive sampling method with data analysis using the Structural Equation Modeling method. The software used is partial least square with the Warp-PLS analysis tool. The results of testing the first hypothesis show that environmental costs have a positive and insignificant effect on environmental performance, while the second hypothesis shows that environmental information disclosure has a positive and significant effect on environmental performance. This research is important to do as a study material for the manufacturing industry related to environmental performance
{"title":"Do environmental costs and environmental information disclosure effect on environmental performance?","authors":"Rahandhika Ivan Adyaksana, Anandita Zulia Putri, Era Trianita Saputra","doi":"10.36067/jbis.v4i1.115","DOIUrl":"https://doi.org/10.36067/jbis.v4i1.115","url":null,"abstract":"There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used purposive sampling method with data analysis using the Structural Equation Modeling method. The software used is partial least square with the Warp-PLS analysis tool. The results of testing the first hypothesis show that environmental costs have a positive and insignificant effect on environmental performance, while the second hypothesis shows that environmental information disclosure has a positive and significant effect on environmental performance. This research is important to do as a study material for the manufacturing industry related to environmental performance","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"48 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117347544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tourism industry is a large field including hotel business. Hotel business is classified by its stars from non-star hotel to five-star hotel that has their own regulation to grow their own business. Hotel is divided by a lot of departments such as front office, food and beverage, housekeeping, accounting, sales and marketing, human resources, kitchen, and engineering. To integrate each department, the business needs information system to build connection one and another department. According to case study in Melia Purosani Hotel Yogyakarta, the business is using application and form business intelligence. Melia Purosani Hotel Yogyakarta is one of five-star international chain hotel in Yogyakarta that use system named Oracle Hospitality: Opera which is integrating one and another department. Opera creates convenience and ease the teamwork of each department, therefore the hotel could make guest satisfaction. Business performance management, data governance, business intelligence program, data architecture, data warehouse and lacking, also data integration is provided by Opera, therefore Melia Purosani Hotel Yogyakarta is belong to business intelligence. Business intelligence is required for big and professional business. Hence, a lot of data is protected and integrated one another.
旅游业是一个包括酒店业在内的大领域。酒店业务按其星级分类，从非星级酒店到五星级酒店，有自己的规定，以发展自己的业务。酒店分为很多部门，如前厅、餐饮、客房、会计、销售和市场营销、人力资源、厨房和工程。为了整合各个部门，企业需要信息系统来建立各个部门之间的联系。根据日惹Melia purrosani Hotel Yogyakarta的案例研究，该企业正在使用应用程序和表单商业智能。日惹Melia purrosani Hotel Yogyakarta是日惹五星级国际连锁酒店之一，使用Oracle Hospitality: Opera系统，是一个部门和另一个部门的整合。Opera为各个部门的团队合作创造了便利，使酒店能够使客人满意。业务绩效管理、数据治理、商业智能程序、数据架构、数据仓库等都缺乏，数据集成也是由Opera提供的，因此日惹Melia purrosani Hotel Yogyakarta是属于商业智能的。大型专业企业需要商业智能。因此，大量的数据被相互保护和集成。
{"title":"Information system application for hotel department integration: A case study of Melia Purosani Hotel Yogyakarta","authors":"Mariana Rachmawati, Wisnu Febri Wardana","doi":"10.36067/jbis.v4i1.119","DOIUrl":"https://doi.org/10.36067/jbis.v4i1.119","url":null,"abstract":"Tourism industry is a large field including hotel business. Hotel business is classified by its stars from non-star hotel to five-star hotel that has their own regulation to grow their own business. Hotel is divided by a lot of departments such as front office, food and beverage, housekeeping, accounting, sales and marketing, human resources, kitchen, and engineering. To integrate each department, the business needs information system to build connection one and another department. According to case study in Melia Purosani Hotel Yogyakarta, the business is using application and form business intelligence. Melia Purosani Hotel Yogyakarta is one of five-star international chain hotel in Yogyakarta that use system named Oracle Hospitality: Opera which is integrating one and another department. Opera creates convenience and ease the teamwork of each department, therefore the hotel could make guest satisfaction. Business performance management, data governance, business intelligence program, data architecture, data warehouse and lacking, also data integration is provided by Opera, therefore Melia Purosani Hotel Yogyakarta is belong to business intelligence. Business intelligence is required for big and professional business. Hence, a lot of data is protected and integrated one another.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123861333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D. Setyawan, Maria Sanggita Putri Noliana, Ariefah Yulandari
The phenomenon that occurs in celeb-grams in the media that have millions of followers is not all effective enough in influencing the attitude of their followers to buy a brand. This study aims to examine the effect of credibility and attractiveness of a celebrity in changing consumer attitudes to intend to make a purchase. This study uses the Elaboration Likelihood Model as the basic model, which is modified for its application to social media. This study uses an experimental design method for hypothesis testing through 2 stages of testing, namely study 1 and study 2, with participants being social media users who know about Scarlett Whitening products but have never made a purchase. The results show that high source credibility and attractiveness can increase consumers' positive attitudes to influence purchase intention rather than low source credibility and attractiveness.
{"title":"Efek kredibilitas dan kemenarikan selebgram dalam mempengaruhi niat beli konsumen","authors":"D. Setyawan, Maria Sanggita Putri Noliana, Ariefah Yulandari","doi":"10.36067/jbis.v3i2.105","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.105","url":null,"abstract":"The phenomenon that occurs in celeb-grams in the media that have millions of followers is not all effective enough in influencing the attitude of their followers to buy a brand. This study aims to examine the effect of credibility and attractiveness of a celebrity in changing consumer attitudes to intend to make a purchase. This study uses the Elaboration Likelihood Model as the basic model, which is modified for its application to social media. This study uses an experimental design method for hypothesis testing through 2 stages of testing, namely study 1 and study 2, with participants being social media users who know about Scarlett Whitening products but have never made a purchase. The results show that high source credibility and attractiveness can increase consumers' positive attitudes to influence purchase intention rather than low source credibility and attractiveness.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"13 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113976223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,
{"title":"Determinan adopsi e-commerce dan dampaknya pada usaha mokro kecil dan menengah (UMKM)","authors":"Sinta Dwi Pangesti, Rahandhika Ivan Adyaksana","doi":"10.36067/jbis.v3i2.100","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.100","url":null,"abstract":"This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129714058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.
{"title":"Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi","authors":"N. Wahyuni, Atik Isniawati","doi":"10.36067/jbis.v3i2.102","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.102","url":null,"abstract":"This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132038870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The current study aims to assess the impact of accountability, transparency, and morality of village apparatus on fraud prevention in managing allocated village funds. This quantitative research adopted a descriptive research design. It used primary data collected from the questionnaires distributed to 45 students of the accounting department at Veteran National Development University Yogyakarta. This research was conducted in villages under Sentolo Subdistrict, Kulonprogo Regency. The results showed that accountability and transparency significantly impact fraud prevention in the management of allocated village funds. On the other hand, the morality of the village apparatus has no significant impact on fraud prevention in managing allocated village funds.
{"title":"The impact of accountability, tranparency, and morality of village apparatus on fraud prevention in the management of allocated village funds","authors":"D. Purnamasari","doi":"10.36067/jbis.v3i2.104","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.104","url":null,"abstract":"The current study aims to assess the impact of accountability, transparency, and morality of village apparatus on fraud prevention in managing allocated village funds. This quantitative research adopted a descriptive research design. It used primary data collected from the questionnaires distributed to 45 students of the accounting department at Veteran National Development University Yogyakarta. This research was conducted in villages under Sentolo Subdistrict, Kulonprogo Regency. The results showed that accountability and transparency significantly impact fraud prevention in the management of allocated village funds. On the other hand, the morality of the village apparatus has no significant impact on fraud prevention in managing allocated village funds.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130156408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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