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All Journal Jurnal Ekonomi Jurnal Mirai Management AKUNTANSI DEWANTARA YUME : Journal of Management Jambura Accounting Review Ideas: Jurnal Pendidikan, Sosial dan Budaya Economics and Digital Business Review GANESHA: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Nurharyati Panigoro
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : AKUNTANSI DEWANTARA

 1 
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.15822

Abstract

The purpose of this study was to analyze the influence of factors that influence fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of descriptive quantitative research with the Multiple Regression Analysis (MRA) approach, the research population is nine villages spread across Kabila Bone District. Researchers will use a survey and distribute 54 questionnaires according to Permendagri number 20 of 2018, namely village apparatus as a research sample with purposive sampling as a sampling technique. The results of this study are partial bystander effect tests; whistleblowing system has no significant effect on preventing financial management fraud, Simultaneous bystander effect test and whistleblowing system have no significant effect on preventing financial management fraud, interaction between bystander effect and village apparatus morality on financial management fraud prevention is significant and able to moderate, interaction bystander effect and siskeudes on the prevention of financial management fraud is significant and able to moderate, the interaction between the whistleblowing system and the morality of village officials on the prevention of financial management fraud is insignificant and unable to moderate, the interaction between the whistleblowing system and siskeudes on the prevention of financial management fraud is significant and able to moderate.
Co-Authors Alamri, Sakinah Amir Lukum, Amir Avania Putri Zalni Ayu Rakhma Wuryandini Bito, Annisiah Darise, Sindi Fitri Nurhayati M Harun Blongkod Kezia Rozalin Kasman Koyansow, Novianita Ladis Saleh Madjid, Suryadi Mahmud, Putra Mattoasi Mattoasi Moh Adrifat Suila Muliyani Mahmud Ni Luh Ketut Sri Widiani Nilawaty Yusuf Nita Y Adju Nur Syafira Aulia Fatihah Nursam, Isnawati Pakaya, Lukman Rahayu Gonibala Rahmawaty B. Ali Rio Monoarfa Rizki Karim Ronald S. Badu Selvi Selvi Siti Nur Hasanah Asiku Siti Pratiwi Husain Sjahril Botutihe Srie Isnawaty Pakaya Syafaa, Amar Bayu Syahrul Rizky Hasan Tirsa Anisa Wartabone Tuli, Hartati Umin Kango Wulandari Abdullah Wuryandini, Ayu Rakma Yuska Rahayu Djunaidi Yusuf, Nur Cahyanto R. Zulkifli Bokiu