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All Journal Jurnal Akuntansi Multiparadigma Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Terbuka Journal of Economics and Business Balance : Jurnal Akuntansi dan Manajemen Journal of Applied Accounting Accounting Studies and Tax Journal Adpebi Science Series Indonesian Journal of Community Empowerment
Abdullah, Muhammad Ikbal
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Journal : Balance : Jurnal Akuntansi dan Manajemen

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Fraud Prevention Village Fund Management: Village Apparatus Competence, Integrity, and Individual Morality Khairun Nisa; Ansar, Muhammad; Abdullah, Muhammad Ikbal; Tanra, Andi Ainil Mufidah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.951

Abstract

This study aims to examine the effect of village apparatus competence, integrity, and individual morality on preventing fraud in village fund management in the Village Government in Marawola Sub-district. This research uses quantitative methods. The population of this study were 11 villages in Marawola District, Sigi Regency and the sample used in this study were 88 people selected using saturated sampling technique consisting of village heads, secretaries, and heads of affairs and section heads. The data used in this study are primary data collected using questionnaires. This analysis uses multiple regression analysis techniques using the SmartPLS 4 application. The results showed that the competence of village officials and integrity had no significant effect on preventing fraud in village fund management, while individual morality had a significant effect on preventing fraud in village fund management. This research shows that individual morality internalized in the village apparatus is a key factor in suppressing the potential for fraud, while village apparatus competence and integrity are not strong enough if not accompanied by high moral values.
Co-Authors Adhisty Prasisca Meidiyanti Amir, Andi Mattulada Anggriani, Catherine Sofia Annisa, Andi Nur Awalia, Dzur Din, Muhammad Dwiwijaya, Kadek Agus Femilia Zahra Fikry Karim Furqan, Andi Chairil Indriyani, Dita Khairun Nisa Megawati - Meldawati, Lucyani MUH. YUNUS KASIM, MUH. YUNUS KASIM Muhammad Ansar, Muhammad Muslimin Muslimin Nina Yusnita Yamin Nurdin, Jurana Ridwan, Ridwan Sadam, Saddam Fatur Rahman Sampewai, Helmaise Tanra, Andi Ainil Mufidah Ternripada, Ternripada Yusuf, Rolland M Zakiyah Zahara