This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.

This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.

Abstrak Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat.   Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD)   Abstract This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. Keywords: Planning; Implementation; Accountability; Village Funds Allocation

This study aims to identify and assess the accountability of the Village Fund Allocation (ADD) management in Jenggawah Village from the planning, implementation, and responsibility. This research uses a qualitative descriptive study with three data collection techniques, namely interviews, field observations, and document analysis of the Jenggawah Village. The results of this study indicate that in general, the ADD management in Jenggawah Village is accountable, transparent, and participatory. The planning, implementation, and responsibility processes for the management of ADD Desa Jenggawah are following Law Number 6 of 2014, Minister of Home Affairs Regulation Number 113 of 2014, and Regulation of the Regent of Jember Number 37 of 2019. However, there are still constraints in the technical matter. These constraints are internal constraints caused by the lack of knowledge of human resources in managing ADD.

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