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Journal articles on the topic 'Misappropriation of funds'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Sushanty, Vera Rimbawani, Gatot Efrianto, Rachmat Pramukty, Arfian Arfian, Heru Irianto, and Bambang Rudiansyah. "Pencegahan Korupsi Dana Desa (Studi Pada Kantor Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi Jawa Barat)." Jurnal Kajian Ilmiah 23, no. 4 (2023): 317–24. http://dx.doi.org/10.31599/as631j75.

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This research aims to determine efforts to prevent corruption in village funds in Sekarwangi Village, Cibadak District, Sukabumi Regency, West Java. This research uses a descriptive method with a qualitative approach. Data collection through interviews with Village Heads and Financial Planning Staff. This research states the modus operandi for misappropriating village funds, the village head's efforts to minimize opportunities for misappropriation or corruption of village funds. The modus operandi includes the preparation of the RAB which is not in accordance with the agreement at the village

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Pasaribu, Dompak, Enjelina Sinaga, Rike Yolanda Panjaitan, Septony B. Siahaan, and Junika Napitupulu. "The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 2 (2025): 297–310. https://doi.org/10.37641/jiakes.v13i2.3320.

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This study examines the influence of the competence of village officials, government compliance in reporting, and internal control system on the prevention of misappropriation of village funds, with moral sensitivity as a moderation variable. This study uses a quantitative methodology to examine the relationship between stock prices (independent variables) and dependent variables—working capital turnover, profitability, liquidity, and solvency. Primary data involved 48 village devices selected through purposive sampling. Data collection was carried out through questionnaires that were distribu

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3

Obona, Edut Egbe, Alice Erim Edim, and Gloriana Njan Edim. "Funding, Misappropriation, and Mismanagement as Predictors of Tertiary Education Management in Nigeria." International Journal of Educational Administration, Planning & Research 12, no. 1&2 (2020): 20–32. https://doi.org/10.5281/zenodo.5234989.

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<em>This study examined how poor funding and misappropriation impacted tertiary education management in Nigeria. Three research questions and three null hypotheses guided the study, the survey research design was adopted for the study, purposive sampling technique was used to select the tertiary institution and respondents for the study. A total of 109 senior management staff of the University of Calabar formed the population and sample for the study. The instrument for data collection was a 4-point response type scale developed by the researchers and titled “Effect of Poor Funding and M

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Okoli, C.I., and L.N. Nwannah. "Preventive Level for Controlling Misappropriation of Funds in Universities in South-East Nigeria." International Journal of Recent Innovations in Academic Research 7, no. 12 (2023): 48–54. https://doi.org/10.5281/zenodo.10604274.

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This study ascertained the preventive level for controlling misappropriation of funds in universities in South-East Nigeria. One research question guided the study and one null hypothesis was tested. Descriptive survey research design was adopted for the study. The population comprised 652 account officers in ten public universities of South-East, Nigeria. The sample size of 248 account officers was selected from ten universities in the area using Taro Yamane’s formula. The instrument for data collection was 11-item structured questionnaire. The instrument was validated by three experts.

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Agbor, Avitus. "Prosecuting the Offence of Misappropriation of Public Funds: An Insight into Cameroon's Special Criminal Court." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 20 (May 17, 2017): 1. http://dx.doi.org/10.17159/1727-3781/2017/v20i0a770.

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The fight against the misappropriation of public funds for private gain perpetrated by individuals, especially public servants, enjoys different degrees of commitment by different countries. The enactment of laws and establishment of institutional mechanisms towards this end are partly a reflection of the attainment of such mission and can also be the measure by which such a commitment can be assessed. Rated as one of the most corrupt countries in Africa by the global anti-corruption watchdog, Transparency International, the Republic of Cameroon recently enacted a law that created a Special Cr

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Chernenok, M. P. "Peculiarities of investigation of criminal proceedings on the facts of misappropriation, embezzlement or seizure of property by abuse of office in the field of construction of institutions for children." Uzhhorod National University Herald. Series: Law 5, no. 86 (2025): 140–46. https://doi.org/10.24144/2307-3322.2024.86.5.20.

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This article examines the main components of the criminalistics characterization of criminal offenses of misappropriation, embezzlement or seizure of property by abuse of office in the field of construction of institutions for children, which include: the method of committing the theft of material assets and funds; data on the main circumstances of the criminal offense (time, setting, place, circumstances); 3) information about the identity of the offender; 4) information about the subject of the criminal offense. Considerable attention is paid to the characterization of the most common method

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Karagina, D. O. "Designing Sanctions for Aggravation of Misappropriation of Budgetary Funds and State Non-Budgetary Funds." Actual Problems of Russian Law 18, no. 7 (2023): 124–33. http://dx.doi.org/10.17803/1994-1471.2023.152.7.124-133.

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The sanctions of the article are a reflection of the nature of criminal acts, their level of public danger. The quality of the construction of this element of criminal law prescriptions determines the fairness of the penalties imposed, the effectiveness of the application of the norms of criminal law. This causes scientific interest in the indicated problems. The paper analyzes the problems of creating constructions of sanctions, Part 2, Art. 285.1 and part 2 of Art. 285.2 of the Criminal Code of the Russian Federation (in this article, these crimes will be referred to as budget crimes). The p

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Ash-shidiqqi, Ellectrananda Anugerah, and Hindrawan Wibisono. "Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges)." Journal of Indonesian Legal Studies 3, no. 02 (2018): 195–212. http://dx.doi.org/10.15294/jils.v3i02.27524.

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Village funds have not been used optimally for village development. Some cases of misappropriation of village funds occur due to a lack of accountability in the use of village funds as well as the lack of supervision from related parties. The lack of competency in the use of village funds is also the reason for the occurrence of cases of abuse and corruption of village funds. This study focuses on aspects of accountability and supervision of village funds using literature. The results of this study produce an ideal model of accountability for the use of village funds ranging from supervision t

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Bashkov, A. V. "THE SEIZURE OF NON-CASH FUNDS THROUGH THE USE OR THREAT OF VIOLENCE." Russian Family Doctor, no. 1 (December 15, 2020): 25–29. http://dx.doi.org/10.17816/rfd10675.

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The article analyzes the issue of qualification of theft of non-cash funds through the use of violence or the threat of its use. It is proposed to Supplement the current resolution of the Plenum of the Supreme Court on November 30, 2017 No. 48 «On judicial practice in cases of fraud, misappropriation and embezzlement» explanation of the qualification of violent methods of taking non-cash funds.

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Bashkov, A. V. "THE SEIZURE OF NON-CASH FUNDS THROUGH THE USE OR THREAT OF VIOLENCE." Russian Family Doctor, no. 1 (December 15, 2020): 25–29. http://dx.doi.org/10.17816/rfd10707.

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The article analyzes the issue of qualification of theft of non-cash funds through the use of violence or the threat of its use. It is proposed to Supplement the current resolution of the Plenum of the Supreme Court on November 30, 2017 No. 48 «On judicial practice in cases of fraud, misappropriation and embezzlement» explanation of the qualification of violent methods of taking non-cash funds.

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Bashkov, A. V. "THE SEIZURE OF NON-CASH FUNDS THROUGH THE USE OR THREAT OF VIOLENCE." Yugra State University Bulletin 16, no. 1 (2020): 25–29. http://dx.doi.org/10.17816/byusu20200125-29.

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The article analyzes the issue of qualification of theft of non-cash funds through the use of violence or the threat of its use. It is proposed to Supplement the current resolution of the Plenum of the Supreme Court on November 30, 2017 No. 48 «On judicial practice in cases of fraud, misappropriation and embezzlement» explanation of the qualification of violent methods of taking non-cash funds.

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12

CHIOKE, Stephen Chinedu, Basil Chukwuemeka NWANKWO, Ikeotuonye Victor OKONKWO, and Florence C. AGBODIKE. "ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) AND WAR AGAINST WHITE-COLLAR CRIMES IN NIGERIA." Journal of Public Administration, Finance and Law 29 (2023): 97–110. http://dx.doi.org/10.47743/jopafl-2023-29-09.

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The activities of corrupt individuals engaged in white-collar crimes still persist despite EFCC’s existence. This study was thus conducted to examine: the achievement of EFCC on containing money laundering and misappropriation of funds in Nigeria; and the implementation of EFCC’s anti-graft mandate in terms of obtaining money by false pretense and fraudulent banking in Nigeria. The study adopted scooping and survey method wherein 301 participants were sampled from selected states in Nigeria. It revealed that the fight against money laundering and misappropriation of funds; and obtaining money

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13

UKAEGBU, BI. "Effects of Whistle Blowing Policy on Labour Management Relations: A study of Isiala Ngwa North Local Government council of Abia State." ADVANCE RESEARCH JOURNAL OF MULTIDISCIPLINARY DISCOVERIES 49, no. 1 (2020): 17–30. https://doi.org/10.5281/zenodo.3969204.

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This study examined the effects of whistle blowing policy on labour management relations in Isiala Ngwa North Local Government Council of Abia state.. The objective of the research was to find out the effects of whistle blowing policy on violation of government’s financial regulations, misappropriation of public funds and assets, underreporting of revenues and conversion of funds for personal use on indicators of labour management relations: disputes, understanding, cooperation and partnership. Quasi-experimental design was adopted using survey method to take a snapshot at the situation

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Nurhayati, Suntowo Bambang, and Roedy Sapto. "Analysis of Internal Control in Preventing Misappropriation of Village Funds: (Case Study on Sumbermulyo Village Government)." Journal of Economics, Finance and Management Studies 06, no. 12 (2023): 5997–6001. https://doi.org/10.5281/zenodo.10426716.

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This study aims to determine the prevention of mismanagement of village funds based on internal control. The method used in this research is qualitative. The object of this research is the Sumbermulyo Village Government which focuses on internal control in preventing misuse of village fund management. This research will later analyze internal control in preventing misuse of village fund management. Management of village funds refers to Permendagri No. 20 of 2018 concerning Village Financial Management, Permendes PDTT No. 7 of 2021 Concerning Priority for the Use of Village Funds for 2022 and P

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15

K., Ukwayi, J., and Okpa, J. T. "The Effect of Electoral and Economic Crimes on Sustainable Development in Cross River State, Nigeria." International Journal of Social Science Research 5, no. 2 (2017): 32. http://dx.doi.org/10.5296/ijssr.v5i2.11693.

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The survey examined the effect of electoral and economic crimes on sustainable development in Cross River State, Nigeria. Specifically, the study accessed the effect of election rigging and misappropriation of public funds on sustainable development in Cross River State. Two research questions were stated to guide the study. The study adopted the system theory. Survey research design was adopted in this study. An 18-item questionnaire captioned “Questionnaire on electoral, economic crimes and sustainable development” (QEESD) was designed by the researcher and used in gathering data for the stu

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Hasiara, La Ode, Yulius Gessong Sampe Allo, and Sailawati Sailawati. "Training on the accountability management of special assistance funds in Batuah Village, Kutai Kartanegara Regency." Community Empowerment 7, no. 12 (2022): 2100–2107. http://dx.doi.org/10.31603/ce.8483.

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This program's goal is to educate 49 RTs in Batuah village, Kutai Kartanegara district, about how special assistance funds are managed and accounted for. Another objective is to give examples of evidence that can be accounted for so that the government, including the head of the RT and the village, is not entangled in the misappropriation of funds from the State or Region. With regard to the accountability management of special assistance funds for 49 RTs in Batuah village, Kutai Kartanegara district, the outcomes of the training activities were able to offer the participants significant benef

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17

Romanovskaya, Marina N. "On Criminal Liability for Misappropriation of Monetary Funds in Apartment Block Management." Legal education and science 8 (August 28, 2019): 17–22. http://dx.doi.org/10.18572/1813-1190-2019-8-17-22.

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18

Rini, Indra Waspada. "Funding Problems in Educational Institution: Morality and Professionalism Perspectives." Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora 10, no. 1 (2024): 73–80. http://dx.doi.org/10.37567/alwatzikhoebillah.v10i1.2362.

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To achieve these educational goals, adequate facilities and infrastructure are needed so adequate funding is also needed. However, in educational institutions in Indonesia, there are still a number of problems related to education funds and funding. The problems that occur in private schools and government schools are generally different. However, in several ways, there are similarities This study aims to review the problems that occur in education funds and funding in Indonesia. This study belongs to library research or library research with a qualitative research type. Based on this study, i

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19

Saninskiy, Roman. "Inappropriate spending of budgetary funds as a criminal form of behavior and dysfunction of the modern economy." Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia 2021, no. 4 (2021): 105–12. http://dx.doi.org/10.36511/2078-5356-2021-4-105-112.

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The article is devoted to the study of a very complex economic and legal phenomenon —inappropriate spending of budget funds. The article presents economic and legal arguments substantiating the need to counteract this kind of delinquent-criminal behavior as a dysfunction of the modern economy. The substantiation of the social and legal conditionality of the criminalization of misuse of budget funds is proposed. A high level of blanketness of the disposition of Article 2851 of the Criminal Code of the Russian Federation. The most controversial examples of misappropriation of budgetary funds are

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20

Anak Agung Istri Agung and Anak Agung Mas Adi Trinaya Dewi. "Implementation of Kanorayang Customary Sanctions Imposed on Village Credit Institution Treasurers Kedewatan Traditional Village Ubud District, Gianyar." Journal of Sustainable Development Science 6, no. 2 (2024): 53–63. https://doi.org/10.46650/jsds.6.2.1595.53-63.

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Given the increasingly urgent need for capital for rural communities, the local government, especially the Bali Provincial Government, has begun to develop financial institutions in rural communities known as Village Credit Institutions (LPD). The formulation of the problem in this study is: How is the Process of Implementing Kanorayang Sanctions by the Kedewatan Traditional Village, Ubud District, Gianyar Regency related to the Misappropriation of Customer Funds of the Kedewatan Traditional Village, Ubud District, Gianyar Regency and What steps were taken by the Head of Kedewatan Traditional

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21

L.M., Semenova. "ORGANIZATION OF CHILDREN'S SANATORIUMS DURING THE GREAT PATRIOTIC WAR." Russian Electronic Scientific Journal 52, no. 2 (2024): 430–38. https://doi.org/10.31563/2308-9644-2024-52-2-430-438.

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The article covers the organizational, logistical and financial issues of creating the Bashkir children's Komsomol health resort during the Great Patriotic War. The directions of medical, health-improving and educational work in 1943-1945 are considered. Quantitative data on the distribution of places is provided: in total, 3,370 children in Bashkiria recovered their health over these years, most of whom were children evacuated from Leningrad and Stalingrad. Problems are identified in the supply of food, accounting for collected funds and expenses for the maintenance of the Bashkir health reso

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Alimirruchi, Wahyu, and Anis Chariri. "Revealing Red Flags of Insurance Fraud: A Case Study Research of PT Jiwasraya Indonesia." Theory and Practice of Forensic Science and Criminalistics 30, no. 1 (2023): 23–49. http://dx.doi.org/10.32353/khrife.1.2023.03.

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Insurance companies are prone to fraud due to high yield pressures and hence we need to identify certain red flags for fraud detection. This study is descriptive-analytical research that aims at analyzing the red flags of insurance fraud and at finding the strategies to eliminate potential fraud by learning from insurance fraud cases. Using PT Asuransi Jiwasraya (Persero) from 2006 to 2020 as case study research, the finding shows that mega fraud (corruption, asset misappropriation, fraudulent financial statements) occured during the period. Red flags of improper disclosure are disclaimer opin

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Nurcahya, Yulida Army, Diah Agustina Prihastiwi, and Ari Nurul Fatimah. "Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 3 (2025): 567–78. https://doi.org/10.37641/jiakes.v13i3.3278.

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Spiritual intelligence is seen as a psychological strength that can strengthen integrity values and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consist

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Susanti, Rita, H. S. Tisnanta, Budiyono a, and Eddy Rifai. "LAW ENFORCEMENT POLICY ON VILLAGE FUND CORRUPTION IN INDONESIA." International Journal of Advanced Research 11, no. 03 (2023): 969–73. http://dx.doi.org/10.21474/ijar01/16519.

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This study aims to examine law enforcement policies for corruption of village funds. The allocation of village funds that are large enough is very prone to corruption. Modes of corruption of village funds include embezzlement, mark ups, abuse of authority, fictitious activities or reports, and withholding of funds. Therefore, assistance and supervision are needed in managing village funds. The enforcement of village fund corruption must be emphasized on the principle of ultimumremedium and emphasize the settlement with non-penal efforts (Government Internal Supervisory Apparatus). This is beca

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Boyko, N. N. "Criminal responsibility for misappropriation of budget funds: theory and practice at the present stage." Право и государство: теория и практика, no. 11 (2020): 112–14. http://dx.doi.org/10.47643/1815-1337_2020_11_112.

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Liu, Mingxing, Juan Wang, Ran Tao, and Rachel Murphy. "The Political Economy of Earmarked Transfers in a State-Designated Poor County in Western China: Central Policies and Local Responses." China Quarterly 200 (December 2009): 973–94. http://dx.doi.org/10.1017/s0305741009990580.

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AbstractIn order to improve the effectiveness of redistributive policies, in 2002 the Chinese government increased fiscal transfers and imposed more stringent regulations on the use of earmarked funds. This article evaluates the impact this had on K county in a north-western province. The case study finds that the misappropriation of earmarked transfers did decrease but this did not necessarily indicate an improvement in the local government's compliance in the usage of transfers. Instead, the county governments found ways to sabotage central policies by exporting fiscal burdens to the subordi

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Damayanti, Lingga. "Akibat Hukum Side Streaming yang Dilakukan Nasabah pada Akad Pembiayaan Musyarakah." Jurnal Officium Notarium 3, no. 2 (2023): 133–39. http://dx.doi.org/10.20885/jon.vol3.iss2.art4.

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This research examines the legal consequences of side streaming carried out by customers in musyarakah financing contracts, with a problem formulation, namely what legal consequences arise if side streaming occurs by customers. This research is normative juridical research using a statutory approach. The results of the research conclude that the legal consequences of side streaming or misappropriation of financing funds carried out by customers using funds that are not in accordance with the contract and/or the initial purpose of the financing is fasakh, namely the cancellation of a contract d

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Suleiman, Ibrahim. "Corruption as Cankerworms towards Economic Development in Nigeria." American International Journal of Social Science Research 1, no. 1 (2017): 42–51. http://dx.doi.org/10.46281/aijssr.v1i1.161.

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Corruption has been corrosively eating the fabrics of the Nigerian nation. Its persistence in the form of fraud, mismanagement, misappropriation, diversion of public funds, tax evasion, money laundering etc. has led Nigeria into unfortunate national and even international circle of criminal minded persons. This therefore has made the development of the country and its attendant benefits only a paper work or rather an illusion. This paper conceptualizes corruption beyond the point of public officers taking bribes and gratification, committing fraud, stealing public funds and assets to equally i

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Refnawati, Refnawati, Alia Yovica, Lidya Fransiska Octavia, and Sri Rahmi. "Analisis Sistem dan Kebijakan Pendidikan Islam tentang Penggunaan Dana Bantuan Operasional Sekolah (BOS)." Indo-MathEdu Intellectuals Journal 5, no. 5 (2024): 6438–47. http://dx.doi.org/10.54373/imeij.v5i5.2010.

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This article aims to analyze the Islamic education system and policy on the use of BOS funds. This study uses a literature study method with a systematic approach to identify and analyze relevant sources related to the research focus. The data source is taken from scientific journals, books, and academic publications published in the last 10 years, using an online database, namely Google Scholar. The collected data is analyzed qualitatively to identify the main themes and trends in related research. The results of the analysis show that the use of BOS funds is intended for all routine school o

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Hariri, Achmad, and Samsul Arifin. "ANALYSIS OF LOCAL GOVERNMENT POLICY MODELS IN PREVENTING CORRUPTION IN THE VILLAGE GOVERNMENT SECTOR." JCH (Jurnal Cendekia Hukum) 8, no. 2 (2023): 290. http://dx.doi.org/10.33760/jch.v8i2.649.

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A research problem is related to the number of corruption crimes that occur in a village government sector, especially with the issuance of Law number 6 of 2014 concerning villages (Village Law), in the mandate of the law village governments with the principles of recognition and subsidiarity are given the authority to manage village funds allocation. From the broad authority owned by the village, it has the potential to be misappropriated due to many factors that includes human resources factors of the village apparatus, political factors and also the existence of power relations. The researc

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Victoria Adebayo, Adesola, and Kehinde Damilola Ilesanmi. "Financial resource management in the Nigerian public sector: policy measures to address loopholes." Problems and Perspectives in Management 18, no. 2 (2020): 329–39. http://dx.doi.org/10.21511/ppm.18(2).2020.27.

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Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria u

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Setiawan, Nanang, and Noorlailie Soewarno. "Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation." International Conference on Islamic Economic (ICIE) 3, no. 1 (2024): 77–100. http://dx.doi.org/10.58223/icie.v3i1.307.

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This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The res

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Siti Maria Ulpa and Rr. Sri Pancawati Martiningsih. "AKUNTABILITAS PENYALURAN DANA BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (Configurative Ideographic Study pada Desa Dasan Lekong, Kecamatan Sukamulia, Lombok Timur)." Jurnal Analisa Akuntansi dan Perpajakan 9, no. 1 (2025): 85–97. https://doi.org/10.25139/jaap.v9i1.8882.

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This study aims to analyze the accountability of the distribution of social assistance funds for the Family Hope Program (PKH) in Dasan Lekong Village, Sukamulia District, East Lombok. Research data were obtained through interviews with informants and direct observation of PKH activities. The method used in this study is a case study with the Configurative Ideographic Study approach. The results of the study indicate that the implementation and distribution of PKH assistance in Dasan Lekong Village are following applicable regulations. However, there are discrepancies in the aid that should be

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Rumintar J.H. Marpaung and Thomas Averio. "Pelatihan Pengelolaan dan Pelaporan Keuangan Desa." PaKMas: Jurnal Pengabdian Kepada Masyarakat 3, no. 2 (2023): 193–98. https://doi.org/10.54259/pakmas.v3i2.2115.

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Village financial management is something that really needs to be considered in its implementation. In Law No. 6 of 2014, it is explained that 10 percent of the source of funds for village management comes from the APBN. The 10 percent allocation from the APBN will increase village fund revenues. Village funds provided by the central government aim to encourage the productivity of rural communities. This increasing village fund receipt requires good village financial management, namely the need to prepare financial reports and accountability reports from the village in accordance with the guid

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Hapsari, Aprina Nugrahesthy Sulistya, Intiyas Utami, Yohanes Yakobus Werang Kean, and Gracella Theotama. "Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative." Asia Pacific Fraud Journal 8, no. 1 (2023): 169. http://dx.doi.org/10.21532/apfjournal.v8i1.304.

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Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potentia

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Setiawan, Refly, and Esti Melinda. "Optimization of the Implementation of Village Government in Indonesia." RUDN Journal of Public Administration 7, no. 4 (2020): 352–60. http://dx.doi.org/10.22363/2312-8313-2020-7-4-352-360.

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The issuance of Law of the Republic of Indonesia No. 6 of 2014 concerning Villages, positioning villages as the spearhead of national development. The existence of a village law also provides clarity about the position and the authority of the village government in managing village household affairs. The regulation also regulates government policies regarding the allocation of village funds which allows them to be used to develop their potential. In addition, the village policy gives villages a source of funds and adequate authority to improve the welfare of the village community. Regulations

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Adji, Azizah Fattih Rezqiyah, and Anis Chariri. "The Role of Leadership Style in Asset Misappropriation: An Ethnography Study." Theory and Practice of Forensic Science and Criminalistics 28, no. 3 (2022): 28–46. http://dx.doi.org/10.32353/khrife.3.2022.03.

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This study is an ethnography study conducted in a private con-struction company in the oil and gas sector. The study aims to uncover the socio-cultural reasons behind employee asset misappropriation in an organization. Asset misappropriation is a scheme of occupation-al fraud that often occurs repeatedly. ACFE in 2022 stated that this scheme consistently ranks first, with the number of cases up to 86 %. The main question of this research is how leadership style can shape or-ganizational culture and become one of the triggers for the emergence of acts of asset misappropriation in an organizatio

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Sri, Endah Wahyuningsih, Redha Valevi Muhammad, and Mashdurohatun Anis. "Absolute Competence of Religious Jurisdiction in Deciding Cases of Zakat Violation through the Sharia Court in Aceh Indonesia." International Journal of Social Science And Human Research 06, no. 03 (2023): 1488–97. https://doi.org/10.5281/zenodo.7722348.

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The Law on Religious Courts regulates zakat for the needs of Muslims who are Muslim. However, in an area which is a special region of Aceh Province which has a special territory in implementing Islamic syariyah, the area has a qanun to regulate zakat. The deficiencies in this qanun do not specifically regulate Zakat Corruption Crime Cases. The purpose of this research is to analyze and find the absolute competency regulations of the religious courts in deciding criminal cases against the misappropriation of zakat managers through the Shari'ah Court in Aceh Province which have not been base

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Sri Handayani Retna Wardhani, Nita Ariyani, and Paryadi. "Tindak Lanjut Penuntasan Kasus Korupsi Mendiang Presiden Soeharto dalam Rangka Mewujudkan Cita-Cita Reformasi." Kajian Hukum 7, no. 1 (2022): 103–15. http://dx.doi.org/10.37159/kh.v7i1.9.

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Abstract Follow-up to the Completion of the Corruption Case involving the late President Suharto has only managed to handle the Supersemar Foundation but has not touched 6 other foundations or been sued by the state to be held accountable for the management of state assets and funds which began during “Orde Baru” era. Meanwhile, many legal cases related to gross human rights violations have not been tried until today. This study aims to analyze the follow-up to the completion of the corruption case involving the late President Soeharto and the juridical steps that must be taken in solving the

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Muhammad Hasby Moa Walil Amrih and Letizia Dyastari. "Pengeloaan Dana Desa (DD) Dalam pembangunan Fisik di Desa Bumi Etam Kecamatan Kaubun Kabupaten Kutai Timur." Jurnal Ilmu Pemerintahan 12, no. 3 (2024): 102–9. https://doi.org/10.30872/jip.v12i3.2343.

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This research aims to understand and describe the management of Village Funds in physical development in Bumi Etam Village, Kaubun District, covering the stages of planning, implementation, administration, and accountability reporting. Additionally, this research identifies the supporting and inhibiting factors in the management of village funds for physical development in the village. The data collection technique used in this research is Purposive Sampling. The results of the study indicate that the management of village funds for physical development in Bumi Etam Village, Kaubun, has compli

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Ahmad, Rofi, and Susilawati. "Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Efektivitas Pengelolaan Dana Desa." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 11, no. 2 (2025): 976–83. https://doi.org/10.35870/jemsi.v11i2.3954.

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Village funds are a concrete form of state recognition of the rights of origin of villages and village communities. It is hoped that this village fund will be able to provide additional village energy to encourage village development and strengthen villages that are stronger, more progressive and independent. Village funds themselves began to be implemented in 2015 after the publication of Law Number 6 of 2014 concerning Villages and Government Regulation Number 6 of 2014 concerning village funds sourced from the APBN. The problems that occurred in several villages in Bandung district showed i

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Makarenkov, Oleksii. "DIGITISATION OF LEGAL ALGORITHMS TO PREVENT PUBLIC PROCUREMENT CORRUPTION." Baltic Journal of Economic Studies 10, no. 5 (2024): 254–65. https://doi.org/10.30525/2256-0742/2024-10-5-254-265.

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The subject of the article is the digitisation of legal algorithms as a means of preventing corruption in public procurement. The research methodology employed a range of methods including formal and dialectical logic, systemic, statistical, comparative law, hermeneutic and axiological analysis. The purpose of the article is to reveal the digitisation of legal algorithms as a means of preventing corruption in public procurement. The subject of the article is the digitisation of legal algorithms as a means of preventing corruption in public procurement. The research methodology employed a range

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Jiang, Benxiang. "The Blade of Auditing Chopped up the Public Funds Misappropriation: A Case Study of Hotel Industry." American Journal of Industrial and Business Management 11, no. 12 (2021): 1237–42. http://dx.doi.org/10.4236/ajibm.2021.1112074.

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BAILEY, CRAIG. "Micro-credit, misappropriation and morality: British responses to Irish distress, 1822–1831." Continuity and Change 21, no. 3 (2006): 455–74. http://dx.doi.org/10.1017/s0268416006006047.

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This article charts the vicissitudes of an economic experiment that aimed to eradicate distress in early-nineteenth-century Ireland. The London Committee for Irish Relief was formed in 1822 and was the first large-scale, charitable response in Britain to famine conditions in Ireland. The Committee believed that poverty was the cause rather than the effect of ‘the Irish problem’ and tried to initiate change by providing the poor with financial resources. Despite some initial successes, allegations over misappropriation of funds created a climate of distrust about the Committee's policies. These

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Ng’umbi, Yunusy Castory. "Socio-Ecological Subjectivity in Paschally Mayega’s The People’s Schoolmaster." Utafiti 19, no. 2 (2024): 199–218. https://doi.org/10.1163/26836408-15020100.

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Abstract Mismanagement of the environment destroys biotic resources including trees, plants, birds, mammals and aquatic species; this forces people to endure contending with material hazards and places human lives at risk. Fiction provides a lens to interrogate the different ways in which environments are imagined, negotiated and used in socio-geographic and political arenas. Mayega’s novella The People’s Schoolmaster problematizes the various factors that victimise humankind ecologically. Relying on Rob Nixon’s concept of ‘slow violence’, I analyse Mayega’s representation of local reactions t

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Katsirin, Khairul. "Analysis of Fraud Patterns in Islamic Banking Transactions: Strategies and Implementation of Prevention." Asia Pacific Fraud Journal 9, no. 1 (2024): 81–89. http://dx.doi.org/10.21532/apfjournal.v9i1.321.

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The research aims to analyze patterns of fraud in Sharia banking transactions and identify effective prevention strategies. The method used is a qualitative approach with case study data collection. The research findings reveal various common patterns of fraud, such as identity theft, document forgery, transaction manipulation, and misappropriation of funds. Factors such as weaknesses in the transaction system, weak security policies, and lack of employee training influence the occurrence of fraud. Prevention strategies that can be implemented include early detection systems, strict security p

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AbdulMalik Olalekan, Oladipupo. "Cryptocurrency, International Aid, and Development: Opportunities and Challenges." African Journal of Economics and Sustainable Development 7, no. 4 (2024): 268–78. http://dx.doi.org/10.52589/ajesd-8spyjrmg.

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In this study, the author focuses on how cryptocurrency and blockchain technology can be used to improve delivery of international aid since traditional methods include problems such as corruption, inefficiency and lack of transparency. The main research question addresses the question of how cryptocurrency could enhance efficiency, enhance transparency, accountability, and fight corruption in the dispensation of aid. The authors performed a qualitative content analysis of data collected from multiple articles, reports, and case studies including World Food Programme and United Nations Childre

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Iffah Ghazali, Nurul, Nur Afiqah Md Amin, and Rina Fadhilah. "Enhancing accountability through web based disclosure practices of foundations in Malaysia." Edelweiss Applied Science and Technology 8, no. 4 (2024): 1675–86. http://dx.doi.org/10.55214/25768484.v8i4.1543.

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The accountability of non-profit organizations (NPOs) in managing public funding is at risk due to numerous cases reported on the misappropriation of funds and falsifying the reporting information of NPOs. Often, NPOs have been criticized as less efficient and transparent in managing public funds for targeted beneficiaries. As the public trust is deteriorating, alternative reporting could be pertinent to enhance transparency and accountability of NPOs towards stakeholders and the public at large. Therefore, this paper aims to analyse the extent of disclosure among 122 foundations in Selangor a

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Muttakin, Fitriani, Rahmawati Rahmawati, and Muhammad Safrudin. "Optimalisasi Pembobotan Metode MABAC Menggunakan Entropy untuk Pemilihan Penerima BLT Dana Desa." Jurnal CoSciTech (Computer Science and Information Technology) 4, no. 3 (2023): 580–89. http://dx.doi.org/10.37859/coscitech.v4i3.6426.

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Improving social welfare through the provision of Direct Cash Assistance for village funds is one of the government's efforts to support the rural economy. In the distribution process of this assistance, precise coordination and analysis are necessary to ensure that each program is targeted accurately without any elements of misappropriation. Direct Cash Assistance for village funds has several criteria that must be met by potential recipients, necessitating a multi-criteria decision support method to determine candidates who meet these criteria at the most appropriate level. In addressing var

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Ali, Derow Aden, Nicholas Kibiwott Letting, and John Cheluget. "The Relationship between Corporate Governance and Performance of Pension Fund Managers in Kenya." Journal of Human Resource &Leadership 4, no. 6 (2022): 40–55. http://dx.doi.org/10.53819/81018102t2094.

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Pension funds performance in Kenya have been facing myriad of challenges ranging from poor administration and investments of pension funds, lack of transparency and accountability, non-remittance of monthly contributions by employers, misappropriation of scheme assets by the trustees, loss of scheme funds through negligence of trustees and poor investment of the scheme assets. The objective of this study was to examine the relationships between corporate governance, and performance of registered pension fund managers in Kenya. This study adopted positivism philosophy. The study employed a cros

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