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All Journal Jurnal Manajemen Bisnis EL-MUHASABA Widya Warta Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal Community Empowerment Accounting and Finance Studies Jurnal Manajemen dan Kewirausahaan Review of Applied Accounting Research Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Culture Accounting and Auditing Akurasi Jurnal Analisis Bisnis Ekonomi
Nur Laila Yuliani
Universitas Muhammadiyah Magelang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi Putri, Hanah Ladhinah; Yuliani, Nur Laila; Mranani, Muji; Anisa, Friztina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.21344

Abstract

Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Abdurrahman Advent Rainaldy Afafa, Rizal Wahyu Afif, Naufal Agustini, Rahmawati Dwi Agustini, Rahmawati Dwi Ahmad Faisal Al Faraby, Usama Amanda Eka Adisty Anisa, Friztina Anissa Hakim Purwantini Anita Viani Arvakni, Isti Barkah Susanto Bayu Sindhu Raharja Bella Ayu Kusuma Wardani Betari Maharani Candra, Septian Dwi Cholisna, Siti Li Dahli Suhaeli Darmadi, Ravindra Ardiana Darmawan, Wibi Devi, Ni Made Rizkie Dewi , Veni Soraya Dias Widiawati Dwidela Infantriani Ratmasari Eka Yudha Adi Setia Farida, Farida Fathima, Salsa Hanifatul Hana, Marissa Tri Hanh, Pham Van Hapsari, Tifa Anggun Khasanah, Intan Khamilatul Khikma Wintoro Kumala, Faizah Kurniawati Kurniawati Kusumaningrum, Serafica Btari Christiyani Listianto, Aris Listianto, Aris Marantika, Syaifana Diana Maulana, Bramasta Reza Mifta Shafira Putri Muhamad Izdad Fuadi Muhamad Rifki Efendi Muhammad Adiatma Setyawan Muhammad Ridhwan Ab Aziz Muhdiyanto, M Muji Mranani Naufal Afif Nia Kurniati Bachtiar Nugraheni, Nur Aisah Nurfadhilah, Ilfi Ocky Sanjaya Prasetya, Dimas Tri Prasetya, Dimas Tri Purwantini, Anissa Hakim Putri, Dila Ratnasari Catur Putri, Dila Ratnasari Catur Putri, Hanah Ladhinah Raynaldi Ahmad Assidiqy Rininta Eka Kusumawati Sefia Tiara Putri Setyaningrum, Dewi Shofiyani, Dianah Sita Indriyani Siti Noor khikmah Tai, Do Anh Tia Arfiani Ulfa Luthfiana Masjidin Utami, Pranita Siska Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyuningsih, Titi Wijayati, Ratih Wijayati, Ratih