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All Journal Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIKA: Jurnal Ilmu Keuangan dan Perbankan JIFA (Journal of Islamic Finance and Accounting) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Jurnal Wacana Ekonomi Jurnal Dharma Bhakti Ekuitas MOVE: Journal of Community Service and Engagement Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) JIFA (Journal of Islamic Finance and Accounting) Journal Socio Humanities Review JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Oktaviani Rita Puspasari
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Factors That Impact Fraud Prevention in Village Financial Management Rahmawati, Wita; Nurhayati, Enung; Puspasari, Oktaviani Rita
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i3.43019

Abstract

In recent years, the government has annually allocated a large amount of funds to villages as a form of commitment to accelerate development and empowerment of rural communities. However, the large allocation of village funds is at risk of causing irregularities. The purpose this study was to determine the effect of religiosity, locus of control, transparency, bystander effect, and whistleblowing system on fraud prevention in village financial management. This study uses a quantitative method with a stratified random sampling technique. The respondent sample consisted of 105 people from three sub-districts in Cirebon Regency, namely Ciledug District, Pabuaran District, and Waled District. The units of analysis of this study were the village head, village secretary, finance officer, head of BPD (Village Consultative Body), and head of LPMD (Village Community Empowerment Institution) through direct distribution of questionnaires. This study uses the IBM SPSS version 22 data processing program. which uses multiple linear regression data analysis techniques. The results of the study indicate that religiosity, focus of control, transparency, and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. While the bystander effect has a negative and significant effect on fraud prevention in village financial management.
Co-Authors Amir Hamzah Amir Hamzah Anggraeni , Rani Annisaa, Nuraini Chintia Fitriani Embuningtyas, Sandra Sukma Enung Nurhayati Enung Nurhayati, Enung Febriansyah, Yudi Hernawati, Herni Hernawati, Herni Iman Teguh Iman Teguh, Iman Izzato Millati Lia Dwi Martika Martika, Lia Dwi Neni Nurhayati Nurhandika, Arief PRASETYA, FANDI Purnama*, Dendi Purnama, Dendi Rahmawati, Dina Fitri Rahmawati, Wita Rizki Indrawan Rohmah Tun Nuroh Salsabila Zahra, Salsabila Sandra Sukma Embuningtiyas Shah, Teuku Faldian Siti Nurfatimah Sri Rahayu Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati