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All Journal Jurnal Ilmiah Ekonomi Islam e_Jurnal Ilmiah Riset Akuntansi
Maulah, Lia Hikmatul
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Religiusitas dan Moralitas Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa (Studi Pada Desa di Kecamatan Ngoro dan Trawas Kabupaten Mojokerto) Maulah, Lia Hikmatul; Mahsuni, Abdul Wahid; Amin, Moh.
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study goals to observe the impact of religiosity and morality on the prevention of fraud in handling village budget (a observe conducted in villages in the Ngoro and Trawas sub-districts, Mojokerto Regency). The sampling method used on these studies is purposive sampling. The populace includes the Village Head, Village Secretary, and Village Finance Head in Ngoro and Trawas sub-districts, Mojokerto Regency, East Java Province. Ngoro sub-district consists of 19 villages, while Trawas sub-district accommodates 13 villages. The consequences of the simultaneous check (F-check) suggest that the variables of religiosity and morality together have a large impact on fraud prevention in village fund control. The partial check results (t-take a look at) display that the religiosity variable has a nice and great effect on fraud prevention in village fund management. Further, the partial check effects (t-take a look at) display that the morality variable also has a fantastic and large impact on fraud prevention in village fund control.Keywords: Religiosity, Morality and Fraud Prevention
Can Islamic Values Support Fraud Prevention in Village Fund Management? A Study in Ngoro Subdistrict, Mojokerto Albaab, Ahmad Sahilul; Maulah, Lia Hikmatul
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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This study examines the role of Islamic values in preventing fraud in the management of village funds in Mojokerto Regency. Using a quantitative approach, the research involved 57 respondents from Ngoro Subdistrict, directly engaged in village financial management, specifically village heads, secretaries, and treasurers. The findings reveal that Islamic values have a positive and significant effect on fraud prevention efforts, emphasizing their role in enhancing governance integrity. These results highlight the importance of embedding Islamic principles in village governance to enhance transparency and accountability. This study provides recommendations for policymakers and practitioners to integrate Islamic approaches into training programs and village fund management to achieve better governance
Co-Authors Albaab, Ahmad Sahilul Moh. Amin