Email this article 
Hide
Show all
Penerapan Sistem Informasi Akuntansi dalam Peningkatan Efektivitas Pencegahan Fraud dan Pengelolaan BUM Desa Boyolali
Abstract
This research was conducted with the aim of analyzing the role of accounting information systems in efforts to prevent fraud and manage BUM Desa for BUM Desa Boyolali in Boyolali Regency (hereinafter referred to as BUM Desa Boyolali). This study used a quali-tative method with a phenomenological approach and analyzed using data analysis tech-niques, namely data reduction, data presentation and drawing conclusions. Data validity was also tested using data triangulation techniques. The results of this study indicate that there is a high willingness from BUM Desa Boyolali to carry out fraud prevention and management of BUM Desa using SIA. However, with the obstacles that must be faced, there are still many preparations and improvements that must be made by BUM Desa in implementing SIA in BUM Desa Boyolali.
DOI: https://doi.org/10.26905/afr.v6i1.9142
Full Text:
PDFReferences
ACFE, A. of C. F. E. (2022) Occupational Fraud 2022 : A Report to the Nations. Available at: https://legacy.acfe.com/report-to-the-nations/2022/.
Anandya, D., Easter, L. and Ramadhana, K. (2021) Hasil Pemantauan Tren Penindakan Kasus Korupsi Semester I 2021, Indonesia Corruption Watch, p. 39.
Atintyasputri, A. A. W. and Hapsari, A. N. S. (2019) Analisis implementasi pengelolaan dana desa menggunakan aplikasi SISKEUDES Desa Banyuanyar, E-Jurnal Perspektif Akuntansi Universitas Kristen Satya Wacana, 2(Juni), pp. 169–193. doi: https://doi.org/10.24246/persi.v1i2.p169-193.
Badan Pengawas Keuangan dan Pembangunan, R. I. (2015) Pengawalan keuangan desa dengan aplikasi SISKEUDES-BPKP, bpkp.go.id.
Badan Pengawasan Keuangan dan Pembangunan (2016) BPKP luncurkan SIA Bumdesa sekaligus perkuat kapasitas BUMD, Badan Pengawasan Keuangan dan Pembangunan.
Creswell, J. and Poth, C. (2016) Qualitative Inquiry and Research Design: Chosing Among Five Approach. Fourth Edi, SAGE Publications Ltd. Fourth Edi. Edited by L. Larson et al. London, United Kingdom: SAGE Publications Inc.
Dai, J., Wang, Y. and Vasarhelyi, M. A. (2017) Blockchain: An Emerging Solution for Fraud Prevention, The CPA Journal, 87(6), pp. 12–14. Available at: https://search.proquest.com/docview/2213054699?accountid=43592.
Dewi, K. C., Kurniawan, P. S. and Yasa, I. N. P. (2018) Analisis efektifitas sistem informasi akuntansi dalam meningkatkan transparansi pengelolaan keuangan badan usaha milik desa (studi pada badan usaha milik Desa Mandala Giri Amertha Desa Tajun), 9(3), pp. 26–37. doi: http://dx.doi.org/10.23887/jimat.v9i3.20418
Ditjen Kesbangpol Kementerian Dalam Negeri RI (2019) Aplikasi Sistem Informasi Akuntansi Badan Usaha Milik Desa, Ditjen Kesbangpol Kementerian Dalam Negeri RI.
Firdaus, D. W. (2019) Develop Accounting Information Systems of Sales in Village-Owned Enterprise, IOP Conference Series: Materials Science and Engineering, 662(2). doi: 10.1088/1757-899X/662/2/022107.
Hapsari, A. N. S., Utami, I. and Kean, Y. Y. W. (2021) Revealing the potential of fraud in the financial management of village-owned enterprise, Jurnal Akuntansi & Auditing Indonesia, 25(1), pp. 98–105. doi: 10.20885/jaai.vol25.iss1.art10.
Kemendesa.Go.Id (2019) Tercatat sebanyak 61 persen desa telah memiliki Bumdes, Kemendesa.Go.Id.
Kementerian Keuangan Republik Indonesia (2019) Buku pintar dana desa: dana desa untuk kesejahteraan rakyat. Indonesia.
Kustinah, S., Hartikayanti, H. N. and Winarso, E. (2022) BUMDes Management Through Accounting Information Systems at BUMDes in Cisarua District, West Bandung District, Bubungan Tinggi: Jurnal Pengabdian Masyarakat, 4(2), pp. 532–542. doi: 10.20527/btjpm.v4i2.5240.
Mahmudah, S. (2018) Akuntabilitas laporan keuangan badan usaha milik desa (studi kasus: BUMDES Desa Sungon Legowo Bungah Gresik, Ecopreneur, 2(1), pp. 52–56. Available at: https://e-journal.umaha.ac.id/index.php/ecopreneur/article/view/376/279.
Malahika, J. M., Karamoy, H. and Pusung, R. J. (2018) Penerapan sistem keuangan desa (SISKEUDES) pada organisasi pemerintahan desa (studi kasus di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara), Jurnal Riset Akuntansi Going Concern 13(4), 13(4), pp. 578–583.
Margono (2018) LSM GPRI Karawang Laporkan Dugaan Penyelewengan Dana Bumdes, Sinar Pagi News.
Moleong, L. J. (2012) Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Pakar, M. N. (2021) BUMDes di Boyolali Mulai Operasionalkan Mobil Anak Negeri, Esemka - Halaman all-Serambinews, Tribunnews.
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, Dan Transmigrasi Republik Indonesia, P. P. (2015) Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, Dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa, Presiden Republik Indonesia. Indonesia.
Pramita, Y. D. (2018) The analysis of understanding permendesa no . 4 year 2015 and use of information systems on BUMDes management accountability, Jurnal Analisis Bisnis Ekonomi, 16(4), pp. 1–8.
Sabilla, M. D., Azlina, N. and Nurulita, S. (2022) The Effect of Governance and Accounting Information Systems on Village-Owned Enterprise Performance in Bengkalis District, Indonesian Journal of Economics, Social, and Humanities, 4(3), pp. 193–203. doi: 10.31258/ijesh.4.3.193-203.
Santoso, J. (2019) Pengelolaan BUMDEs Kecamatan Karanganyar Dilaporkan ke Kejaksaan, WawasanCo.
Saputra, E. M. (2019) Temuan Inspektorat Kabupaten Klungkung, BUMDes diduga selewengkan Rp645 juta, - Tribun Bali, Tribun-Bali.com.
Sekaran, U. and Bougie, R. (2016) Research method for business: a skill building approach. Seventh, John Wiley & Sons Ltd. Seventh. Chichester, West Sussex, United Kingdom. doi: 10.1007/978-94-007-0753-5_102084.
Selamat, I. K. (2016) Pengaruh efektivitas penerapan sistem informasi akuntansi dan motivasi kerja terhadap kinerja karyawan pada BUMDes se-Kecamatan Banjar Kabupaten Buleleng, Jurnal Akuntansi Profesi, 7(2), pp. 12–20. doi: http://dx.doi.org/10.23887/jap.v7i2.21084.
Seputro, H. Y., Wahyuningsih, S. D. and Sunrowiyati, S. (2017) Potensi Fraud Dan Strategi Anti Fraud Pengelolaan Keuangan Desa, Jurnal Akuntansi, 2(1), pp. 78–93.
Sofyani, H., Atmaja, R. and Rezki, S. B. (2019) Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study, Journal of Accounting and Investment, 20(2). doi: 10.18196/jai.2002116.
Suadnyana, S. (2021) Bendahara BUMDes di Bali jadi tersangka korupsi Rp 650 juta kredit fiktif, News.Detik.Com.
Supriyati and Bahri, R. S. (2020) Model Design of Accounting Information Systems for Village Owned Enterprises (BUMDes), IOP Conference Series: Materials Science and Engineering, 879. doi: 10.1088/1757-899X/879/1/012093.
Susanto, F. A. (2018) BUMDes Kebonan Mandiri pelopor CSR JKN-KIS, radarsolo.jawapos.com. Available at: https://radarsolo.jawapos.com/read/2018/09/26/96781/bumdes-kebonan-mandiri-pelopor-csr-jkn-kis (Accessed: 2 October 2019).
Taherdoost, H. (2021) A review on risk management in information systems: Risk policy, control and fraud detection, Electronics (Switzerland), 10(24), pp. 1–23. doi: 10.3390/electronics10243065.
Widadi, S. et al. (2021) Business Architecture Accounting Information System of Village-Owned Enterprises with TOGAF, in 2021 1st International Conference on Electronic and Electrical Engineering and Intelligent System (ICE3IS). Yogyakarta: IEEE, pp. 149–153. doi: 10.1109/ICE3IS54102.2021.9649697.
Yulianto (2018) BUMDesa Kebonan Mandiri Pelopor CSR Donasi JKN-KIS di Boyolali, fokusjateng.com. Available at: https://www.fokusjateng.com/2018/09/26/bumdesa-kebonan-mandiri-pelopor-csr-donasi-jkn-kis-di-boyolali/ (Accessed: 19 August 2019).
DOI: https://doi.org/10.26905/afr.v6i1.9142
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
AFRE (Accounting and Financial Review) Postgraduate - University of Merdeka Malang Postgraduate Building, Terusan Dieng Street 62-64 | Other Link | Follow Us | |||||
| Site Home Journal Unmer Malang Postgraduate LPPM Library Repository |
|
AFRE (Accounting and Financial Review) |
