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Muhammad Ansar, Muhammad
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Journal : Economics, Business, Accounting

 1 
The Paradox of Love of Money and Ethical Culture: Seeking New Insights into Fraud Prevention at The Village Level Muwahhidin, Muwahhidin; Ansar, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.158

Abstract

This study investigates the influence of Love of Money, individual morality, and organizational ethical culture on the tendency of fraud among village officials managing finances in the South Dampal District. The study involved purposive sampling, with 104 respondents who were directly responsible for financial management in villages. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with the Partial Least Square (SmartPLS) application version 4. The findings indicate that Love of Money has no significant effect on the tendency of fraud, while individual morality negatively influences fraud tendency. In contrast, organizational ethical culture does not show a measurable impact. This research contributes to the development of theoretical frameworks by integrating Love of Money, individual morality, and organizational ethical culture as parameters for assessing fraud propensity in village financial management. Practically, the study offers valuable insights for stakeholders and policymakers in enhancing oversight mechanisms to ensure integrity and professionalism in financial management. By fostering ethical culture and reinforcing individual morality among village officials, fraudulent practices in village finances can be minimized. The results underscore the need for continuous oversight and awareness programs to safeguard the ethical and moral dimensions of financial management processes, thereby promoting transparency and accountability in village administrations.
Co-Authors Abdullah, M Ikbal Abdullah, Muhammad Ikbal Al Hijazi, Alif Fachrur Andi Bungawati, Andi Anggriani, Catherine Sofia Anugra, Novia Aqsha, Muhammad Arwan Arwan Azhami, Ahmad Bahrudin Bahrudin Bawias, Hizkia Hazael Bezaliel Carolina, Si Putu Kezya Darmiani DIAN LESTARI Dirawan, Gufran Darma Eka Siskawati Fajriyani, Fajriyani Fikry Karim Firdaus Hi Jahja Kunoli Firmiaty, Sri Fitriah, Reski Gunarsa, Arif Halwi, Muh. Darma Hartanti, Firli Adelia Haryati Haryati Hidayatul, Asrul Hikmah IBN Udayana, IBN Indriani Ismail Ismail Jainuddin Khairun Nisa Kiki, Kiki Sanjaya latasad, alfira rahmatia r. Latifah Sukmawati Yuniar Maharani, Bernadetta Diansepti Mahfud, Chairul Rusyd Majid, Asmarani Mallongi, Syahrir Masruddin Miswan Miswan Muhammad Idrus Muhammad Nur Muliati Muwahhidin, Muwahhidin Nasrullah Nasrullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Nofita, Resti Novriansyah, Muhammad Nurdin, Jurana Pitriani, Pitriani Prastyawan, Dwi Puja, Avrilia Rafik, Muhamad Rahayu Indriasari Ridwan, Ridwan RUMIMPUNU, Mohammad Rio Saeed, Aqsa Saharuddin Sakia, Nur Salim, Andi Randi Samir, Yulia Gita Saputra, Akbar Sari, Anik Indah Sarmila, Sarmila Selmita Paranoan Siti Aisyah Suprianto, Rizky Fajar Takril Tanra, Andi Ainil Mufidah Tenripada, Tenripada Trimulfiana, Trimulfiana Ulla, Safiatul wahyuni wahyuni Winda Winda Wiwik Andriani Yulfani Yusuf, Rolland M Zaenal Arifin Zulhaerini, Adilah