PENDAHULUANRendahnya kualitas informasi akuntansi yang dihasilkan oleh pemerintah daerah dibuktikan dengan sedikitnya pemerintah daerah yang memperoleh opini wajar tanpa pengecualian (WTP) dari hasil audit atas Laporan Keuangan Pemerintah Daerah (LKPD) yang dilakukan oleh BPK (Badan Pemeriksa Keuangan). Hal tersebut dapat dilihat dari ikhtisar hasil pemeriksaan semester satu tahun 2012 yang dikeluarkan oleh BPK, yang memberikan informasi bahwa hanya 12 persen kabupaten dan 25 persen kota atau sebanyak 36 kabupaten dan 21 kota dari 313 kabupaten dan 85 kota yang memperoleh opini WTP. BPKP menyatakan bahwa tidak diperolehnya opini WTP oleh kabupaten dan kota disebabkan oleh beberapa faktor. Faktor tersebut antara lain adanya kelemahan sistem pengendalian internal, belum tertatanya barang milik negara/daerah, penyajian laporan keuangan yang belum sesuai dengan Standar Akuntansi Pemerintahan (SAP), kelemahan dalam 119

Akuntansi Lembaga atau penatausahaan keuangan desa saat ini menjadi trend di pedesaan karena adanya dana desa yang menyerap dana milyaran. Berawal dari kondisi tersebut tim Pengabdian Masyarakat Prodi Akuntansi Politeknik Harapan Bersama berinisiatif untuk memberikan pembelajaran kepada para guru SMK yang saat ini juga mengajarkan Akuntansi Lembaga ke murid SMK sebagai sarana untuk peningkatan kapasitas untuk memberikan pembelajaran kepada siswa SMK.

The industrial revolution 4.0 encourages changes in various sectors, including the economic sector. The Covid 19 pandemic is also driving changes in the way of payment. The use of Fintech by students is a form of change that occurs in transaction methods that were previously carried out directly to become indirect. This research examines the determinants of students paying tuition fees using fintech. This research uses PLS analysis with the SmartPLS 3 test tool. Based on previous research, it was stated that Trust affects students in choosing Fintech as a medium in paying tuition fees. In addition, Fintech has succeeded in becoming a mediating variable, including the effect of perceived benefits on the selection of Fintech. However, it failed to mediate the effect of perceived risk. The perception of benefits greatly influences the trust and selection of fintech as a medium for paying tuition fees. Risk perception in this study does not affect students in choosing fintech and does not affect student confidence.

In the era of globalization, it influences all aspects of human life, such as in the fields of technology, economy, socio-culture, industry, and government. Humans are required to always be updated about technology in their lives. Likewise, the government carries out its duties in managing and supervising the state. The government must be able to supervise its people through the village government to the village government. The village is the smallest regional unit managed by the government. In managing a village, the government provides Village Funds for each village obtained from the APBN. Village funds are funds aimed at the village government. Development within a village, the village Fund has a great influence. The village fund has many benefits for the Village but, unfortunately, fraud often occurs in the management of the village Fund. The statistical test tool used is smartpls 3 with the PLS analysis model for statistical tests. The results of this study indicate that all hypotheses are accepted. Outside the dependent variable, there are 2% of other variables.

Village development is one of the focuses of President Joko Widodo's administration in the second term. Villages can maximize the use of Village Funds in the process of village development. Many benefits are felt by the village from the existence of village fund. However, with the great benefits and freedom in managing the village funds, there was a misuse of village funds. This study conducted a study on the influence of Money Ethics and Religiosity on Village Fund Management Fraud by including the use of SISKEUDes as a mediation variable. Respondents from this study totaled 168 with a sample selection method using random sampling. The statistical analysis method in this study used the Partial Least Square (PLS) method and used the SmartPLS 3 statistical test tool. Based on the statistical tests conducted, it is found that Money Ethics has an effect on Fraud Acts of Village Fund Management, while Religiosity has no effect. The use of SISKEUDes does not fully mediate the effect of Money Ethics on Fraud Acts of Village Fund Management but does not succeed in mediating the influence of Religiosity on Fraud Acts of Village Fund Management.