{"title":"EFEKTIFITAS PENGENDALIAN INTERN PEMERINTAH (SPIP) DALAM ANTISIPASI KECURANGAN DANA DESA PADA PEMERINTAH KABUPATEN SEMARANG","authors":"Linda Novasari, Willyanto Kartiko Kusumo","doi":"10.26623/slsi.v20i3.4419","DOIUrl":null,"url":null,"abstract":"<p><span>P</span><span>e<span>n</span>elitian<span> i</span><span>n</span>i<span>b</span>e<span>r</span>t<span>u</span><span>j</span><span>u</span>an<span>u</span><span>n</span><span>t</span><span>u</span>k<span>m</span><span>e</span><span>n</span><span>gu</span><span>j</span>ie<span>f</span>e<span>k</span>ti<span>v</span>itas<span>p</span>e<span>n</span><span>g</span>e<span>n</span><span>d</span>alian i<span>n</span>te<span>r</span><span>n</span>alte<span>r</span><span>h</span>a<span>d</span>apKec<span>u</span><span>r</span>a<span>ng</span><span>a</span>n Da<span>n</span>aDe<span>s</span>a<span>P</span>a<span>d</span>a <span>P</span>e<span>m</span>e<span>r</span><span>i</span><span>n</span>t<span>a</span><span>h</span>an Ka<span>b</span><span>u</span><span>p</span>at<span>e</span>nS<span>e</span><span>m</span>a<span>r</span>a<span>ng</span>.<span>P</span><span>op</span><span>u</span>la<span>s</span>i<span>p</span>e<span>n</span>eliti<span>a</span>n<span> i</span><span>n</span>ia<span>d</span>alahKe<span>p</span>alaDe<span>s</span>a<span>d</span>an<span>P</span>e<span>r</span><span>a</span><span>n</span><span>g</span><span>k</span>atDe<span>s</span>a<span>d</span>i<span>w</span>il<span>a</span><span>y</span><span>a</span>h Ka<span>b</span><span>u</span><span>p</span>aten S<span>e</span><span>m</span>a<span>r</span>a<span>n</span><span>g</span>.<span> J</span>e<span>n</span>is<span>p</span>e<span>n</span>elitian,ca<span>us</span>al<span>r</span>e<span>s</span>ea<span>r</span>c<span>h</span>.Data<span>y</span>a<span>n</span>g<span>d</span>i<span>g</span><span>un</span><span>a</span><span>k</span><span>a</span><span>n</span>,<span>d</span>ata<span>pr</span>i<span>m</span>er<span>d</span>an<span>m</span><span>e</span>t<span>od</span>e <span>p</span>e<span>n</span><span>gu</span><span>m</span><span>p</span><span>u</span>l<span>a</span>n <span>d</span>ata<span>m</span><span>e</span><span>n</span><span>gg</span><span>un</span><span>a</span><span>k</span>an<span>k</span><span>u</span>e<span>s</span>i<span>o</span><span>n</span>e<span>r</span>.Se<span>b</span>e<span>l</span><span>u</span>m<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>p</span>e<span>ng</span><span>u</span><span>j</span>ian<span>h</span>i<span>po</span>te<span>s</span>is<span>d</span>e<span>ng</span><span>a</span>n<span>a</span><span>n</span>al<span>i</span><span>s</span>is<span>r</span>e<span>g</span><span>r</span>e<span>s</span>i <span>b</span>e<span>r</span><span>g</span>a<span>n</span><span>d</span>a,te<span>r</span>le<span>b</span>ih<span>d</span>a<span>h</span><span>u</span><span>l</span>u<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>u</span><span>j</span>i<span>k</span><span>u</span>alit<span>a</span>s<span>d</span>an<span>r</span>ea<span>b</span>el<span>i</span>tas<span>d</span>ata<span>s</span>e<span>r</span>ta<span>u</span><span>j</span>ia<span>s</span><span>u</span><span>ms</span>i<span>k</span>l<span>a</span><span>s</span><span>i</span><span>k</span>.<span>P</span>e<span>n</span><span>gg</span><span>un</span>a<span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span>d</span>e<span>ng</span><span>a</span>n<span>m</span>e<span>ng</span><span>g</span><span>u</span><span>n</span><span>a</span><span>k</span>an <span>r</span><span>u</span><span>m</span><span>u</span>sSl<span>o</span><span>v</span><span>i</span><span>n</span>,<span>d</span>a<span>r</span>i<span>14</span>2<span>p</span><span>o</span><span>p</span><span>u</span>la<span>s</span>i<span>d</span>i<span>d</span>a<span>p</span>at<span>k</span>an<span>s</span><span>a</span><span>m</span><span>p</span>el<span>s</span>e<span>b</span>a<span>n</span><span>y</span>ak<span>6</span>7<span>r</span>e<span>s</span><span>po</span><span>n</span><span>d</span>en.<span>P</span>e<span>n</span>a<span>r</span>i<span>k</span><span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span> d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>d</span>e<span>ng</span><span>a</span>n t<span>e</span><span>kn</span><span>i</span>k <span> </span><em><span>s</span>t<span>a</span><span>r</span>ified <span> </span><span>r</span><span>ando</span>m <span> </span><span>s</span><span>a</span>m<span>p</span>li<span>ng</span></em>. Ha<span>s</span>il <span> </span><span>p</span>e<span>n</span>eliti<span>a</span>n <span>m</span><span>e</span><span>n</span><span>un</span><span>j</span><span>u</span><span>k</span><span>k</span><span>a</span>n<span>s</span>eca<span>r</span>a <span> </span><span>p</span>a<span>r</span><span>s</span>ial, li<span>n</span><span>g</span><span>ku</span><span>ng</span><span>a</span>n <span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alia<span>n</span>, <span>i</span><span>nfor</span><span>m</span><span>a</span><span>s</span>i<span>d</span>an<span>k</span><span>o</span><span>m</span><span>u</span><span>n</span><span>i</span><span>k</span>a<span>s</span>i<span>s</span>e<span>r</span>ta<span>p</span>e<span>m</span><span>a</span><span>n</span>t<span>a</span><span>u</span><span>a</span>n<span>b</span>e<span>rp</span>e<span>ng</span>a<span>r</span><span>u</span>h<span>po</span><span>s</span><span>i</span>tifte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an <span>p</span>e<span>ng</span>el<span>o</span>la<span>a</span>n<span> d</span>a<span>n</span>a<span>d</span>e<span>s</span>a,<span>n</span><span>a</span><span>mun</span>,<span>p</span><span>e</span><span>n</span>ilai<span>a</span>n<span>r</span>e<span>s</span><span>i</span><span>k</span>o<span>d</span>an<span>k</span><span>e</span><span>g</span>iatan<span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alian <span>b</span>e<span>rp</span>e<span>n</span><span>g</span>a<span>r</span><span>u</span>h<span>n</span><span>e</span><span>g</span>at<span>i</span><span>v</span>ete<span>r</span><span>h</span>a<span>d</span>ap <span>k</span>ec<span>u</span><span>r</span><span>a</span><span>ng</span><span>a</span>n<span> p</span><span>e</span><span>ng</span><span>e</span>l<span>o</span>laan <span>d</span><span>a</span><span>n</span>a<span>d</span>e<span>s</span>a.Ha<span>s</span>il<span>p</span>e<span>n</span>ele<span>t</span>ian<span> j</span><span>u</span><span>g</span>a<span>m</span>e<span>nu</span><span>n</span><span>j</span><span>uk</span><span>a</span>n <span>b</span><span>a</span><span>h</span><span>w</span>a<span>s</span>eca<span>r</span>a<span>s</span><span>i</span><span>m</span><span>u</span>ltan<span>s</span><span>e</span><span>m</span><span>u</span>a<span>v</span>a<span>r</span>ia<span>b</span>le <span>m</span><span>e</span><span>m</span><span>p</span><span>un</span><span>y</span>ai<span>p</span><span>e</span><span>ng</span>a<span>r</span><span>u</span>h<span>y</span><span>a</span><span>n</span>g<span>po</span><span>s</span>it<span>i</span>fte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an<span>p</span>e<span>n</span><span>g</span>el<span>o</span>laan<span>d</span>a<span>n</span>a<span>d</span>e<span>s</span><span>a</span>.</span></p><p>Kata kunci : Pengendalian Internal; Dana Desa; Fraud; Kabupaten Semarang.</p><p><span><br /></span></p>","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"15 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26623/slsi.v20i3.4419","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
Penelitian inibertujuanuntukmengujiefektivitaspengendalian internalterhadapKecurangan DanaDesaPada Pemerintahan KabupatenSemarang.Populasipenelitian iniadalahKepalaDesadanPerangkatDesadiwilayah Kabupaten Semarang. Jenispenelitian,causalresearch.Datayangdigunakan,dataprimerdanmetode pengumpulan datamenggunakankuesioner.Sebelumdilakukanpengujianhipotesisdengananalisisregresi berganda,terlebihdahuludilakukanujikualitasdanreabelitasdatasertaujiasumsiklasik.Penggunaan sampel denganmenggunakan rumusSlovin,dari142populasididapatkansampelsebanyak67responden.Penarikan sampel dilakukandengan teknik starified random sampling. Hasil penelitian menunjukkansecara parsial, lingkungan pengendalian, informasidankomunikasisertapemantauanberpengaruhpositifterhadapkecurangan pengelolaan danadesa,namun,penilaianresikodankegiatanpengendalian berpengaruhnegativeterhadap kecurangan pengelolaan danadesa.Hasilpeneletian jugamenunjukan bahwasecarasimultansemuavariable mempunyaipengaruhyangpositifterhadapkecuranganpengelolaandanadesa.
Kata kunci : Pengendalian Internal; Dana Desa; Fraud; Kabupaten Semarang.
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