Pengaruh Determinan Pencegahan Kecurangan Alokasi Dana Desa Di Kecamatan Dompu
DOI:
https://doi.org/10.59086/jam.v4i2.973Keywords:
Kompetensin aparatur desa , Moralitas individu, Pengendalian internal , Budaya organisasi , Pencegahan kecuranganAbstract
This study aims to examine the influence of village officials' competence, individual morality, internal control systems, and organizational culture on fraud prevention in village governance in Dompu District. Using a quantitative approach and multiple linear regression analysis through SPSS 21, the study involved 36 respondents from nine villages. The results showed that all four independent variables had a significant influence on fraud prevention, both partially and simultaneously. Each variable's t-value exceeded the critical t-table value, and the F-test result (4.241) was greater than the F-table value (3.316). The coefficient of determination (R²) was 30.3%, indicating that the four variables jointly explain 30.3% of the variation in fraud prevention efforts.These findings imply the importance of enhancing the competence of village officials through training, strengthening individual ethics and morality, and implementing effective internal control systems. An accountable organizational culture is also critical in fostering clean and transparent governance. Local governments should consider these results in developing supervision strategies and human resource capacity-building programs at the village level to minimize the risk of fraud. Furthermore, the findings offer valuable insights for future research to explore additional factors influencing fraud prevention in the public sector
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References
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Ulum, s.n. and suryatimur, k.p. (2022) ‘peran sistem pengendalian internal dan good corporate governance dalam upaya pencegahan fraud’, jurnal ilmiah akuntansi kesatuan, 10(2), pp. 331–340. Available at: https://doi.org/10.37641/jiakes.v10i2.1328.
Umar, h., usman, s. And purba, r.b.r. (2018) ‘the influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports’, international journal of civil engineering and technology, 9(7), pp. 1526–1531.
Wakhidah, a.k. and mutmainah, k. (2021) ‘bystander effect, whistleblowing system, internal locus of control dan kompetensi aparatur dalam pencegahan fraud dana desa’, journal of economic, business and engineering (jebe), 3(1), pp. 29–39. Available at: https://doi.org/10.32500/jebe.v3i1.1993.
Yuniasih, k.w.i.a.n.w. (2021) ‘pengaruh kompetensi aparatur desa, moralitas individu dan budaya organisasi terhadap pencegahan kecurangan (fraud) dalam pengelolaan keuangandesa (studi empiris pada pemerintah desa se-kota denpasar)’, jurnal fakultas ekonomi bisnis dan pariwisata universitas hindu indonesia, (april), pp. 1–25.
anggraeni, n.m., sailawati, s. And malini, n.e.l. (2021) ‘pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi, dan keadilan organisasi terhadap pencegahan kecurangan’, jurnal akuntansi keuangan dan bisnis, 14(1), pp. 85–92. Available at: https://doi.org/10.35143/jakb.v14i1.4613.
Dewi, l.p., sunaryo, k. And yulianti, r. (2022) ‘pengaruh kompetensi aparatur, moralitas individu, budaya organisasi, praktik akuntabilitas, dan whistleblowing terhadap pencegahan fraud dalam pengelolaan dana desa (studi empiris pada desa di kecamatan prambanan, klaten)’, jurnal akuntansi trisakti, 9(2), pp. 327–340. Available at: https://doi.org/10.25105/jat.v9i2.13870.
Dinda natalia, s.a.p. and sujana, i.k. (2022) ‘sistem pelaporan pelanggaran, tata kelola yang baik, dan budaya organisasi pada pencegahan kecurangan dalam pengelolaan keuangan desa’, e-jurnal akuntansi, 32(12), p. 3552. Available at: https://doi.org/10.24843/eja.2022.v32.i12.p06.
Eldayanti, n.k.r., indraswarawati, s.a.p.a. and yuniasih, n.w. (2020) ‘pengaruh kompetensi aparatur desa, sistem pengendalian internal, integritas dan akuntabilitas terhadap pencegahan kecurangan (fraud) dalam pengelolaan keuangan desa.’, hita akuntansi dan keuangan, 1(1), pp. 465–494. Available at: https://doi.org/10.32795/hak.v1i1.787.
Hariawan, i.m.h., sumadi, n.k. and erlinawati, n.w.a. (2020) ‘pengaruh kompetensi sumber daya manusia, whistleblowing system, dan moralitas individu terhadap pencegahan kecurangan (fraud) dalam pengelolaan keuangan desa’, hita akuntansi dan keuangan, 1(1), pp. 586–618. Available at: https://doi.org/10.32795/hak.v1i1.791.
Listiani (2023) ‘pengaruh reputasi perusahaan, online customer review, dan online customer rating terhadap tingkat kepercayaan konsumen’, metode penelitian, (1), pp. 24–32.
Rafsanjani, a.q., purnamasari, p. And maemunah, m. (2022) ‘pengaruh peran auditor internal dan sistem pengendalian internal terhadap pencegahan kecurangan’, bandung conference series: accountancy, 2(2), pp. 986–993. Available at: https://doi.org/10.29313/bcsa.v2i2.2827.
Septiani, a.k., kuntadi, c. And pramukty, r. (2023) ‘pengaruh budaya organisasi, moralitas individu, dan pengendalian internal terhadap pencegahan kecurangan’, jurnal economina, 2(6), pp. 1306–1317. Available at: https://doi.org/10.55681/economina.v2i6.604.
Setiawan (2022) ‘pengaruh kompetensi sumber daya manusia (sdm), moralitas individu, dan sistem pengendalian internal terhadap pencegahan kecurangan dana desa berdasarkan perspektif aparatur desa’, karimah tauhid, 1(1), pp. 115–134.
Suandewi, n.k.a. (2021) ‘pengaruh kompetensi sumber daya manusia, sistem pengendalian intern, moralitas dan whistleblowing terhadap pencegahan kecurangan (fraud) pengelolaan dana desa (studi empiris pada desa se-kecamatan payangan)’, hita akuntansi dan keuangan universitas hindu indonesia edisi juli 2021 pengaruh, pp. 29–49.
Suri witari, n.l.p. and bayu putra, c.g. (2023) ‘pengaruh audit internal, whistleblowing system, dan budaya organisasi terhadap pencegahan kecurangan dalam pengelolaan dana desa di kota denpasar’, hita akuntansi dan keuangan, 4(2), pp. 237–247. Available at: https://doi.org/10.32795/hak.v4i2.3951.
Ulum, s.n. and suryatimur, k.p. (2022) ‘peran sistem pengendalian internal dan good corporate governance dalam upaya pencegahan fraud’, jurnal ilmiah akuntansi kesatuan, 10(2), pp. 331–340. Available at: https://doi.org/10.37641/jiakes.v10i2.1328.
Umar, h., usman, s. And purba, r.b.r. (2018) ‘the influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports’, international journal of civil engineering and technology, 9(7), pp. 1526–1531.
Wakhidah, a.k. and mutmainah, k. (2021) ‘bystander effect, whistleblowing system, internal locus of control dan kompetensi aparatur dalam pencegahan fraud dana desa’, journal of economic, business and engineering (jebe), 3(1), pp. 29–39. Available at: https://doi.org/10.32500/jebe.v3i1.1993.
Yuniasih, k.w.i.a.n.w. (2021) ‘pengaruh kompetensi aparatur desa, moralitas individu dan budaya organisasi terhadap pencegahan kecurangan (fraud) dalam pengelolaan keuangandesa (studi empiris pada pemerintah desa se-kota denpasar)’, jurnal fakultas ekonomi bisnis dan pariwisata universitas hindu indonesia, (april), pp. 1–25.
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