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

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

Authors

Publication Details

Journal
Journal of Sharia Economics Banking and Accounting
Published
2025-04-29
DOI
https://doi.org/10.52620/jseba.v2i2.183
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
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article

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

Rian Abrori, Habi Bullah, Bella Dwi Gina Pitaloka, Anita Carolina
Journal of Sharia Economics Banking and Accounting
Financial Analysis and Corporate Governance
article

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

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

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

Journal of Sharia Economics Banking and AccountingVol. 2(2)
Openalex Percentile: Top 88%
Financial Analysis and Corporate Governance
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