Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Sugeng Wahyudi · Tarmizi Achmad · Imang Dapit Pamungkas

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

Abstract

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2004The Fraud Diamond: Considering the Four Elements of Fraud 2006Moral education and character education: their relationship and roles in citizenship education 2017Managerial ability, political connections, and fraudulent financial reporting in China 2015Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace

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2022A Growing Light in the Lagging Region in Indonesia: The Impact of Village Fund on Rural Economic Growth 2024Do internal control and information systems drive sustainable rural development in Indonesia?2024Village fund program in Cibeureum and Sukapura village, Bandung Regency, Indonesia: Problems, risks, and solutions 2022The Evaluation of Village Fund Policy in Penukal Abab Lematang Ilir Regency (PALI), South Sumatera, Indonesia 2025Financing Rural Futures: Governance and Contextual Challenges of Village Fund Management in Underdeveloped Regions 2023The Impact of Community-Driven Development Program on Rural Households Economic Well-being: Evidence from Village Funds 2023Fraud Prevention of Village Funds

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