Fraud Prevention of Village Funds
DOI:
https://doi.org/10.35877/454RI.qems2066Keywords:
Village Funds, Fraud Prevention, Individual Morality, WhistleblowingAbstract
Village funds refer to the allocation of funds distributed to villages as part of the government's efforts to improve the development and welfare of people in rural areas. However, there is often misuse of village funds by village officials, which results in cases of corruption of village funds within the village government. The purpose of this study was to obtain empirical evidence on the impact of individual morality and whistleblowing on the prevention of village fund fraud. This research is a quantitative-oriented study that uses primary data in the form of questionnaires given to 122 village apparatuses in Muara Kemumu District. Data processing is carried out using Smart Partial Least Squares (PLS). The results of this study show that individual morality and whistleblowing have a positive impact on preventing village fund fraud
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Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2022). Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010026
Banowati, A. N. M., Utami, S. S., & Indiastuti, D. R. (2022). Pengaruh Kompetensi Aparatur Desa, Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Se-Kecamatan Wonogiri. Jurnal Ekonomi Dan Kewirausahaan), 22(3), 271–280.
Dewi, L. P., Sunaryo, K., & Yulianti, R. (2022). Pengaruh Kompetensi Aparatur, Akuntabilitas, dan Partisipasi Masyarakat Dalam Pengelolaan Dana Desa ( Studi Empiris Pada Desa di Kecamatan Prambanan , Klaten ). Jurnal Akuntansi Trisakti, 323340. https://doi.org/http://dx.doi.org/10.25105/jat.v9i2.13870
Ghozali, I. (2021). Partial Least Squares, Konsep, Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.2.9 untuk peneliti. In Universitas Diponegoro (Vol. 3).
Haliah. (2021). Analysis of the Effect of Morality on Accounting Fraud Through Unethical Behavior. Psychology and Education Journal, 58(1). https://doi.org/10.17762/pae.v58i1.773
Hendika. (2023). FANTASTIS, Ternyata Ini Besaran Kerugian Negara Dugaan Kasus Korupsi Dana Desa Talang Tige TA 2019! Radar Kepahiang.Id.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, Dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Wajak. Jurnal Riset Mahasiswa Akuntansi, 8(1), 1–13. https://doi.org/10.21067/jrma.v8i1.4452
Keuangan, K. (2023). APBN Kita.
Laksmi, P. S. P. (2020). Whistleblowing System, Kompetensi, Moralitas, dan Sistem Pengendalian Internal Dalam Mencegah Kecurangan pada Manajemen Dana Desa di Denpasar. Jurnal Akuntansi, 30(11), 2780–2794.
Mahdi, S. A. R., Djaelani, Y., Suwito, & Buamonabot, I. (2021). Determinants of fraud prevention with spiritual intelligence as moderator. Estudios de Economia Aplicada, 39(12). https://doi.org/10.25115/eea.v39i12.6004
Mersa, N. A., Sailawati, & 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(Vol. 14 No. 1 (2021)), 85–92. https://doi.org/10.35143/jakb.v14i1.4613
Prameswari, K. S., Ayu, P. C., & Windika Pratiwi, N. P. T. (2022). Pengaruh Whistleblowing, Spip, Good Governance, Dan Kompetensi Terhadap Pencegahan Fraud Dana Desa. Hita Akuntansi Dan Keuangan, 3(4), 252–269. https://doi.org/10.32795/hak.v3i4.3466
Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315–325. https://doi.org/10.1108/AJAR-02-2020-0011
Romadaniati, Taufik, T., & Nasir, A. (2020). The influence of village aparature competence, internal control system and whistleblowing system on fraud prevention in village government with individual morality as moderated variables (study in villages in bengkalis district). Bilancia: Jurnal Ilmiah Akuntansi, 4(3).
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.
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, 2(3), 29–49. https://doi.org/10.32795/hak.v2i3.1799
Susandya, A. A. P. G. B. A., Putra, M. D. P., Bagiana, I. K., Cahyani, M. R., & Aristanti, I. A. P. M. P. (2022). Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 659–671. https://doi.org/10.22219/jrak.v12i3.22363
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2021). Village apparatus competence, individual morality, internal control system and whistleblowing system on village fund fraud. WSEAS Transactions on Environment and Development, 17(6), 672–684. https://doi.org/10.37394/232015.2021.17.65
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2022). Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010026
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Published
2023-10-01
How to Cite
Mufliza, A. N., & Januarti, I. (2023). Fraud Prevention of Village Funds. Quantitative Economics and Management Studies, 4(6), 1116–1122. https://doi.org/10.35877/454RI.qems2066
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