This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to identify the effectiveness of the heptagon fraud model in detecting fraudulent financial reporting within consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative research approach is employed, utilizing secondary data sourced from IDX-listed companies. The research population comprises consumer goods manufacturing firms listed on the IDX between 2019 and 2023. Based on specific selection criteria, 41 companies were chosen as the study sample. The data analysis involves various techniques, including descriptive statistics, the Overall Model Fit Test, the Hosmer and Lemeshow goodness-of-fit test, the coefficient of determination (Nagelkerke’s R-square), the Omnibus Test of Model Coefficients (F-test), and the Wald Chi-Squared Test (WALD). The findings reveal that the pressure has a significant positive impact on financial statement fraud. Meanwhile, arrogance is found to have a significant negative impact on the occurrence of financial statement fraud. In contrast, other factors, opportunity, rationalization, capability, ignorance, and greed do not exhibit a significant influence on fraudulent financial reporting.

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).