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Yulida Army Nurcahya
Akuntansi, Universitas Tidar
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Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Co-Authors Amin Makhmuro Atika Atika Atika Atika Ayunda Putri Nilasari Azizah Azizah Bharata, Risma Wira Chaidir Iswanaji Deni Ramdani, Deni Dewi, Rizky Puspita Diah Agustina P Diah Agustina Prihastiwi Diah Agustina Prihastiwi Diyah Arum Wulandari Ema Ismawati Emma Dwi Ratnasari Endang Kartini Panggiarti Erni Puji Astutik Eva wulandari, Eva Fadila, Apriliya Ayu Fatimah, Ari Nurul Fatimah, Ari Nurul Fatkhatul Ngulya Fitrah Sari Islami Hadi Sasana Indah Melati Indah Melati Iswanaji, Chaidir Kurniasari, Kenyo Kharisma Makhmuro, Amin Manurung, Herlina Marcella Evangelista Putri Kamasetya Muqorobin, Masculine Muhammad Nova Kusumaningrum Novi Mettasari Marliana Novitaningtyas , Ivo Nuwun Priyono Octavia Lhaksmi Pramudyastuti P, Diah Agustina Pramudyastuti, Octavia Lhaksmi Retnosari Retnosari , Retnosari Retnosari Retnosari Risma Wira Bharata Rizky Puspita Dewi Rizky Puspita Dewi Septiana, Adinda Alita Shintya Novita Rahmawati, Shintya Novita Silvi Agusviani Pratama Siti Anisatul Baiti Sunaningsih , Suci Nasehati Suryatimur, Kartika Pradana Umi Isnaeni Vina Nur Hidayah Widanti, Eki Melina Yudhi Arnandha Yudia, Riska Nur