Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pemberdayaan Masyarakat Terhadap Pencegahan Kecurangan

Bella Dwi Gina Pitaloka, Anita Carolina, Rian Abrori, Habi Bullah

Abstract


The tourism sector is currently an important part of the economic development strategy directed at the concept of sustainable tourism. One such tourism is mangrove ecotourism which requires the implementation of good governance and open community participation to avoid fraud. Therefore, this study aims to examine the effect of implementing accountability and transparency as well as the sustainability of community participation and empowerment in all operational activities on fraud prevention. The sample obtained in this study was 161 respondents from 4 mangrove tours based on purposive sampling method which was analyzed using multiple linear regression tests. The results showed that accountability has a positive effect on fraud prevention, while transparency, community participation and community empowerment have no effect on fraud prevention

Keywords


Accountability; Transparency; Society Participation; Community Empowerment; Fraud Prevention

Full Text:

PDF

References


Alam, M. M., Said, J., & Aziz, M. A. A. (2019). Role of Integrity System, Internal Control System and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia. Social Responsibility Journal, 15(7), 955–976. https://doi.org/10.1108/SRJ-03-2017-0051

Ariastuti, N. M. M., 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. Hita Akuntansi Dan Keuangan, 1(2), 798–824. https://doi.org/10.32795/hak.v1i2.1010

Arifin, S. (2017). Digitalisasi Pariwisata Madura. Jurnal Komunikasi, 11(1), 53–60. https://doi.org/10.21107/ilkom.v11i1.2835

Arnstein, S. R. (1969). A Ladder of Citizen Participation. Journal of the American Institute of Planners, 216–224. https://doi.org/10.4324/9781315255101-34

Bakri. (2022). Polisi Ringkus 7 Tukang Pungli di Hutan Wisata Mangrove Langsa - Halaman 2 - Serambinews.com. Serambinews.

Bimantoro, Bryan. (2022). 6 Maret. Begini Komentar Wagub Babel Soal Dugaan Penyelewengan Dana PEN Mangrove di Belitung Timur. Melalui (https://belitung.tribunnews.com/2022/03/06/begini-komentar-wagub-babel-soal-dugaan-penyelewengan-dana-pen-mangrove-di-belitung-timur). Diakses pada 22 April 2023.

Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468.

Budiartha, I. N. P., Sugiartha, I. N. G., Dewi, A. A. S. L., Widyantara, I. M. M., Erika, N. K., Putri, P. A., & Putri, K. D. (2022). Community Empowerment in Preventing Criminal Actions of Corruption in Sibetan Village, Bebandem District, Karangasem Regency. Community Service Journal of Law, 1(2), 61–66. https://www.ejournal.warmadewa.ac.id/index.php/csjl/article/view/5486%0Ahttps://www.ejournal.warmadewa.ac.id/index.php/csjl/article/download/5486/3801

Dewi, L. P., Sunaryo, K., & Yulianti, R. (2022). Pengaruh Aparatur, Akuntabilitas, dan Partisipasi Masyarakat Dalam Pengelolaan Dana Desa ( Studi Empiris Pada Desa di Kecamatan Prambanan , Klaten ). Jurnal Akuntansi Trisakti, 9(2), 327–340. https://doi.org/https://doi.org/10.25105/jat.v9i2.13870

Dewi, M. H. U., Fandeli, C., & Baiquni, M. (2013). Pengembangan Desa Wisata Berbasis Partisipasi Masyarakat Lokal di Desa Wisata Jatiluwih Tabanan, Bali. Jurnal Kawistara, 3(2), 117–226. https://doi.org/10.22146/kawistara.3976

Dieke, P. U. C. (2003). Tourism in Africa’s Economic Development: Policy Implications. Management Decision, 41(3), 287–295. https://doi.org/10.1108/00251740310469468

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Donaldson, L., Davis, J. H., & Schoorman, F. D. (1997). Toward a Stewardship Theory of Management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.4324/9781315261102-29

Eshun, F. (2021). Factors Influencing Residents’ Empowerment at Tourist Destinations in Ghana. American Journal of Tourism Management, 10(2), 25–35. https://doi.org/10.5923/j.tourism.20211002.02

Fajariyah, Dianatul., & Carolina, Anita. (2023). Pengaruh Religiusitas, Leadership Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada Ekowisata Mangrove. Akuntansi Dewantara, 7(1), 78–87. https://doi.org/10.26460/ad.v7i1.13404

Fasua, H. K., & Osifo, O. I. . (2016). Financial Control and Fraud Prevention in the Public Sector. International Journal of Advanced Academic Research, Social & Management Sciences, 2(8), 34–48. https://www.ijaar.org/articles/Volume2-Number8/Social-Management-Sciences/ijaar-sms-v2n8-aug16-p4.pdf

Felisiani, Theresia. (2021). 19 Juni. Terlibat Pungli di Hutan Mangrove, Tujuh Orang Diamankan ke Polres Langsa. Melalui (https://www.tribunnews.com/regional/2021/06/19/terlibat-pungli-di-hutan-mangrove-tujuh-orang-diamankan-ke-polres-langsa). Diakses pada 22 April 2023.

Geer, B. W. (2009). Nonprofit Accountability: an Institutional and Resource Dependence Lens on Conformance and Resistance. University of Pittsburgh at Johnstown.

Haris, A. (2014). Memahami Pendekatan Pemberdayaan Masyarakat Melalui Pemanfaatan Media. Jupiter, XIII(2), 50–62. journal.unhas.ac.id › index.php › jupiter › article › view%0A

Haryanto, R. (2008). Rehabilitasi Hutan Mangrove: Pelestarian Ekosistem Pesisir Pantai dan Pemberdayaan Masyarakat Pesisir. Karsa: Journal of Social and Islamic Culture, 14(2), 148–160. http://ejournal.stainpamekasan.ac.id/index.php/karsa/article/view/123

Hasanah, L. (2020). Implementasi Good Corporate Governace Guna Meminimalisir Kecurangan Dalam Bank Syariah. Jurnal Mashif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 5(2), 58–67.

Idrus, A. Al, Liwa, I. M., Hadiprayitno, G., & Mertha, G. (2018). Sosialisasi Peran dan Fungsi Mangrove Pada Masyarakat di Kawasan Gili Sulat Lombok Timur. Jurnal Pengabdian Magister Pendidikan IPA, 1(1), 52–59.

Jannah, S. F. (2016). Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat di Surabaya). AKRUAL: Jurnal Akuntansi, 7(2), 177–191.

Kaufmann, D., & Bellver, A. (2005). Transparenting Transparency: Initial Empirics and Policy Applications. In Preliminary draft (pp. 1–73). https://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/Transparenting_Transparency171005.pdf

Kemenparekraf. (2020). Rencana Strategis Kemenparekraf/Baparekraf 2020-2024. In Www.Kemenpar.Go.Id.

Kemenparekraf. (2021, November). Destinasi Wisata Berbasis Sustainable Tourism di Indonesia.

Khikmah, L., & Purwanto, A. (2023). Pengaruh Transparansi, Akuntabilitas Dan Fairness Laporan Keuangan Pemerintah Daerah (LKPD) Terhadap Pencegahan Korupsi Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah di Pulau Jawa). Diponegoro Journal Of Accounting, 12(1), 1–13.

Krina, L. (2003). Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. Sekretariat Good Public Governance BPPN, 1–25.

Loho, G. M., Gosal, R., & Waworundeng, W. (2018). Transparansi Pengelolaan Dana Desa Oleh Kapitalau Dalam Pembangunan Jalan Di Desa Apelawo Kecamatan Siau Timur Kabupaten Kepulauan Siau Tagulandang Biaro. Jurnal Jurusan Ilmu Pemerintahan, 1(1), 1–9.

Omar, N., & Bakar, K. M. A. (2012). Fraud Prevention Mechanisms of Malaysian Government-Linked Companies: An Assessment of Existence and Effectiveness. Journal of Modern Accounting and Auditing, 8(1), 15–31.

Pangaribuan, D. (2020). Peran Pengendalian Internal dan Corporate Governance Dalam Pencegahan Fraud (Study Pada Perusahaan Konstruksi di Tangerang Selatan). AKUNTOTEKNOLOGI : Jurnal Ilmiah Akuntansi Dan Teknologi, 12(2), 1–18. https://jurnal.buddhidharma.ac.id/index.php/akunto/article/view/522

Parris, D. L., Dapko, J. L., Arnold, R. W., & Arnold, D. (2016). Exploring Transparency: A New Framework for Responsible Business Management. Management Decision, 54(1), 222–247. https://doi.org/http://dx.doi.org/10.1108/MD-07-2015-0279

Pertiwi, D. M. (2022). Pengaruh Sistem Keuangan dan Partisipasi Masyarakat Terhadap Pencegahan Kecurangan (Fraud) Pengelolaan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi. Universitas Muhammadiyah Malang.

Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16(May), 489–497. https://doi.org/10.1016/s2212-5671(14)00829-6

Putra, I. M. W., Widhiyaastuti, I. G. A. A. D., & Putra, I. P. R. A. (2018). Peran Serta Masyarakat Dalam Pencegahan Tindak Pidana Korupsi Pengelolaan Keuangan Dana Desa, Studi Di Desa Cau Belayu, Kecamatan Marga, Kabupaten Tabanan, Propinsi Bali. Jurnal Ilmiah Prodi Magister Kenotariatan, 1, 1–16. https://doi.org/10.24843/ac.2018.v03.i01.p01

Putri, F. A., & Adinia, N. C. (2018). The Role of Communication in Sustainable Development Tourism: A Case Study on Community-Based Tourism (Pokdarwis) in Nglanggeran Village. Jurnal Komunikasi Indonesia, VII(2), 153–161. https://doi.org/10.7454/jki.v7i2.9795

Qoriah, D., Ungkari, M. D., & Muharam, H. (2019). Pengembangan Pariwisata Berkelanjutan Wisata Domba Adu Di Desa Rancabango Tarogong Kaler Garut. Journal of Knowledge Management, 13(2), 61–70. https://doi.org/10.1016/j.tmp.2019.06.002

Ramadani, D., & Noviany, D. (2021). Pengaruh Praktek Akuntabilitas, Moralitas dan Penyajian Laporan Keuangan Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 1(2), 96–107. https://doi.org/10.32795/hak.v2i3.1815

Rezaee, Z. (2005). Causes, Consequences, and Deterence of Financial Statement Fraud. Critical Perspectives on Accounting, 16(3), 277–298. https://doi.org/10.1016/S1045-2354(03)00072-8

Rowa, C. W. F., & Arthana, I. K. (2019). Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud Pada Bank Perkreditan Rakyat Di Kota Kupang. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 7(2), 122–137. https://doi.org/10.35508/jak.v7i2.1702

Saputra, K. A. K., Pradnyanitasari, P. D., Priliandani, N. M. I., & Putra, I. G. B. N. P. (2019). Praktek Akuntabilitas dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Fraud Dalam Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(2), 168–176. http://dx.doi.org/10.22225/kr.10.2.915.168-176

Sari, V. C. (2022). Kompetensi dan Moralitas Aparat Desa, Partisipasi Masyarakat, Sistem Pengendalian Internal dan Pencegahan Fraud. Universitas Kristen Satya Wacana.

Sariwati, N. W., & Sumadi, N. K. (2021). Pengaruh Kompetensi, Praktek Akuntabilitas dan Moralitas Individu Terhadap Pencegahan (Fraud) Dalam Pengelolaan Dana Desa. Hita Akuntansi Dan Keuangan, 2(3), 279–291. https://doi.org/10.32795/hak.v2i3.1815

Sinclair, M. T. (1998). Tourism and Economic Development: A Survey. Journal of Development Studies, 34(5), 1–51. https://doi.org/10.1080/00220389808422535

Siswayanti, R. Y. (2022). Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Partisipasi Masyarakat, dan Whistleblowing System terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa (Studi Kasus pada Desa di Kecamatan Kalianget). Universitas Wiraraja Madura.

Sow, A. N., Basiruddin, R., Mohammad, J., & Abdul Rasid, S. Z. (2018). Fraud Prevention in Malaysian Small and Medium Enterprises (SMEs). Journal of Financial Crime, 25(2), 499–517. https://doi.org/10.1108/JFC-05-2017-0049

Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (19th ed.). ALFABETA, CV.

Sulistiyorini, N. R., Darwis, R. S., & Gutama, A. S. (2015). Partisipasi Masyarakat Dalam Pengelolaan Sampah di Lingkungan Margaluyu Kelurahan Cicurug. Share : Social Work Journal, 3(3), 292–428. https://doi.org/10.24198/share.v5i1.13120

Surono, A. (2018). The Role of The Village Community As a Form of Local Wisdom in Realizing Anti-Corruption Culture: a Strategy To Eradicate Corruption in the Village. Asia Pacific Fraud Journal, 3(1), 133–143. https://doi.org/10.21532/apfj.001.18.03.01.16

Sutawa, G. K. (2012). Issues on Bali Tourism Development and Community Empowerment to Support Sustainable Tourism Development. Procedia Economics and Finance, 4, 413–422. https://doi.org/10.1016/s2212-5671(12)00356-5

Tosun, C. (2006). Expected Nature of Community Participation in Tourism Development. Tourism Management, 27, 493–504. https://doi.org/10.1016/j.tourman.2004.12.004

Tukamushaba, E. K., & Okech, R. N. (2011). Tourism Training and Education, Community Empowerment and Participation in Tourism Planning and Development. A case of Uganda. Journal of Tourism, XII(1), 79–102. https://www.researchgate.net/publication/233400728

UNWTO. (2013). Sustainable Tourism for Development Guidebook.

Wahyuni, S., Riwanto, A., Achmad, A., & Firdaus, S. U. (2022). Empowerment of Anti-Money Political Villages to Create Elections with Integrity. International Journal Of Community Service, 3(1), 473–477. https://doi.org/10.51601/ijcs.v3i1.159

Wang, M., Jiang, J., Xu, S., & Guo, Y. (2021). Community Participation and Residents’ Support for Tourism Development in Ancient Villages: The Mediating Role of Perceptions of Conflicts in the Tourism Community. Journal Sustainability, 13, 1–16. https://doi.org/10.3390/su13052455

Wardhani, F. K., & Purnamasari, D. I. (2021). The Impact of Accountability, Tranparency, and Morality of Village Apparatus on Fraud Prevention in the Management of Allocated Village Funds. Journal of Business and Information Systems, 3(2), 137–144. https://doi.org/10.36067/jbis.v3i2.104

Wardhani, M. K. (2011). Kawasan Konservasi Mangrove: Suatu Potensi Ekowisata. Jurnal Kelautan, 4(1), 60–79. https://journal.trunojoyo.ac.id/jurnalkelautan/article/view/891

Zimmerman, M. A. (2000). Empowerment Theory. In Handbook of Community Psychology (pp. 43–63). https://doi.org/10.1007/978-1-4615-4193-6_2




DOI: https://doi.org/10.52620/jseba.v2i2.183

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Rian Abrori, Bella Dwi Gina Pitaloka, Anita Carolina, Habi Bullah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Editorial Address:

Journal of Sharia Economics, Banking and Accounting by STAI Nurul Islam Mojokerto is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Indexed by: