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Muhammad Charys Abidh Athaya
Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia

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Determinants Of Village Fund Allocation Fraud Prevention: Morality, Transparency, And Accountability In Waru District Muhammad Charys Abidh Athaya; Tituk Diah Widajantie
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3670

Abstract

This study analyzes the effects of morality, transparency, and accountability on fraud prevention in village fund allocation management in Waru Sub-District. A quantitative approach was used through questionnaires distributed to village officials in 17 villages. Respondents were selected by purposive sampling based on their understanding of village fund management. Data were analyzed using SEM-PLS with SmartPLS version 4. The results show that morality, transparency, and accountability have positive and significant effects on fraud prevention. Morality encourages ethical and integrity-based behavior, while transparency and accountability strengthen oversight and responsibility for fund management. These findings emphasize the importance of strengthening village governance through these three factors to minimize opportunities for fraud.