Article Per Year (5 Year)
p-Index From 2019 - 2024
1.503
P-Index
This Author published in this journals
All Journal INTEKNA Journal of Accounting and Investment Jurnal IMPACT: Implementation and Action IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Applied Accounting and Finance Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata
Basyirah Ainun
Politeknik Negeri Banjarmasin
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting and Investment

 1 
New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor; Basyirah Ainun
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.572 KB) | DOI: 10.18196/jai.v22i1.8936

Abstract

Research aims: Central and local governments are trying to curbing fraud involving the village government apparatus (APD) by increasing the remuneration of APD, so that they are not tempted to misuse the village fund that they manage.Design/Methodology/Approach: The purpose of this study is to see whether remuneration is the cause of fraud, the extent to which the application of new PPE remuneration has an impact on reducing the potential for fraud and who is the main actor in fraud. This research uses a qualitative approach, and case study strategy research. The research was carried out in in three villages within a district, Regency of Barito Kuala, South Kalimantan. Data were collected through several relevant informants interviewed using the open-ended questions technique.Research findings:  The results of this study indicate that APD is required to be professional to carry out their duties in managing village development, but on the other hand, the compensation for workload received is not commensurate with the risks faced. However, the increase in remuneration for the APD is only happened to the village head and village secretary, while the head of affairs and head of section’s renumeration remain below regional standard pay (UMR). The main cause of fraud is in the aspect of hegemony power and governance.Theoretical contribution/ Originality: The new remuneration system is supposed to curb the potential fraud, however, it leaves new loopholes for committing fraud. The paper suggests the new renumeration system needs to be revamped, in which all APD should receive minimum pay at UMR level, Improved governance, encouraging community participation and eliminating stereotypes about power as an effort to achieve prosperity.Research limitation/Implication: This research was conducted using a qualitative approach where the results of this study cannot be generalized to a wider scope.
Co-Authors Andriani Andriani Anwar Aulia Sri Otami Dewi, Fertika Puspita Fadillah Rizky Lusiana Handayani Mahyuni Manik Mutiara Sadewa Mellani Yuliastina Mirnasari Mochammad Arif Budiman Muhammad Hudaya Muhammad Yassir Fahmi Nifa Silvia Rizky Fadillah Sadewa Manik Mutiara Wahyudin Nor