PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

Faridatul Islamiyah · Anwar Made · Ati Retna Sari

33 citations0/0 files storedJurnal Riset Mahasiswa Akuntansi Unikama

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Local Governance and Development Financial Literacy and Behavior Corporate Governance and Financial Management

Abstract

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

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2017Pencegahan Fraud dalam Pengelolaan Keuangan Desa 2019Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa 2018PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

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2022THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION 2021PENGARUH KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGANDESA 2022PENGARUH 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)2022Pencegahan Fraud dalam pengelolaan alokasi dana desa 2022Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa

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