Pengaruh Efektivitas Pengendalian Internal, Tri hita karana Dan Karma phala Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Ubud

  • Ni Kadek Anis Santika Dewi Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
  • Ni Putu Ayu Kusumawati Universitas Hindu Indonesia
Keywords: Internal Control, Tri hita karana, Karma phala, Fraud Prevention

Abstract

The purpose of this research is to examine the connection between Internal Control Effectiveness, Tri hita karana, and Karma Phala in the context of Ubud District LPDs and their ability to deter and detect fraud. All 32 LPD LPDs in the Ubud District, employing a total of 361 people, made up the population for this study. The sample size for this study was 190 individuals, and it was calculated using Slovin’s formula and validated using multiple linear regression analize. The project's findings suggest strong internal controls help reduce the occurrence of fraud. The culture of Tri Hita Karana helps reduce occurrence of fraud. The practise of karma phala aids in the fight against fraud. The result of the project's findings, the LPD must work to strengthen its internal controls and implement severe penalties for rulebreakers to foster a culture of discipline within the institution and reduce the likelihood of fraud in the future.

References

Ardiyanti, A., & Supriadi, Y. N. (2018). Efektivitas pengendalian internal, dan kompetensi sumber daya manusia, terhadap implementasi good governance serta impikasinya pada pencegahan fraud dalam pengelolaan keuangan desa di kabupaten tangerang. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 3(1), 1–20.

Ariastuti, M. N. M., Andayani W., R. D. A., & Yuliantari, N. P. Y. (2020). Pengaruh Pengendalian Internal, Moralitas Dan Penerapan Good Corporate Governance Terhadap Pencegahan Fraud Pada Lpd Se- Kecamatan Denpasar Utara. Jurnal Hita Akuntansi dan Keuangan, 1(2), 798–824. https://ejournal.unhi.ac.id/index.php/HAK/article/view/1010

Armelia, P. A., & Wahyuni, M. A. (2020). Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Vokasi : Jurnal Riset Akuntansi, 9(2), 61. https://doi.org/10.23887/vjra.v9i2.26125

Kurniawan Saputra, K. A., Sujana, E., & Tama, G. M. (2018). Perspektif Budaya Lokal Tri Hita Karana dalam Pencegahan Kecurangan pada Pengelolaan Dana Desa. Jurnal Akuntansi Publik, 1(1), 28–41. https://doi.org/10.32554/jap.v1.i1.p28-41

Muliati, N. K., Yuniasih, N. W., & Putra, P. D. S. (2021). Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan di LPD se-Kota Denpasar. JUARA (Jurnal Riset Akuntansi), 11(2), 243–255. https://ejournal.unmas.ac.id/index.php/juara/article/view/2836

Sanjani, N. M. W., & Werastuti, D. N. S. (2021). Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud. Jurnal Ilmiah Akuntansi dan Humanika, 11(1), 104–114. https://ejournal.undiksha.ac.id/index.php/JJA/article/view/28240

Sari, N. M. L., & Mahyuni, L. P. (2020). Pencegahan Fraud pada LPD: Eksplorasi Implementasi Good Corporate Governance dan Nilai-Nilai Kearifan Lokal. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(3), 233.

Sugiyono, P. D. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.

Wayan, Y. (2022). Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan dengan Moderasi Moralitas di LPD Se-Kota Denpasar. Jurnal Bisnis dan Kewirausahaan, 18(2), 175–184. https://doi.org/10.31940/jbk.v18i2.175-18

Published
2024-01-31
How to Cite
Santika Dewi, N. K. A., Sumadi, N. K., & Kusumawati, N. P. A. (2024). Pengaruh Efektivitas Pengendalian Internal, Tri hita karana Dan Karma phala Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Ubud. Hita Akuntansi Dan Keuangan, 5(1), 141-150. https://doi.org/10.32795/hak.v5i1.4285

Most read articles by the same author(s)

1 2 3 4 5 6 7 8 > >>