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Endah Dwi Kusumastuti, Endah Dwi
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Journal : Management Science Research Journal

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The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management Kusumastuti, Endah Dwi; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.113

Abstract

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.
Co-Authors Afriady, Arif Ageng Gumelar Albert Albert Anisa Gerhani Putri Anny Suryani Arry Irawan, Arry Arwan Gunawan Dewi Apipah, Wulan Diandra Oliviani Almandita Dinda Novitasari Emia Eunike Violine Ginting Fiesty Utami Fitriani, Nisa Gandi Gilang Ramadhan Gima Sugiama, Aceng Guruh Ardana Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hastuti Imas Sukmawati Ishak, Jouzar Farouq Ita Susanti Iwan Setiawan Muhammad, Rahma Nadzila Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur Fitri, Aryanti Priyatiningsih, Katharina Purnama, Putri Dewi Putra, Sugih Sutrisno Rafdinal, Wahyu Rahma Nazila Muhammad Refy Amalia Putri Rina Nurmalina Risnala Auliya Ruhana, Nafisah Sembiring, Etti Ernita Setiawan Setiawan Setyowati, Tri Sugiama, Aceng Gima Suji Abdullah Saleh Supriatna, Iyeh Suwondo, Sulistia Triyana, Erfi Usivianti Latifah Humairah Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti