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All Journal Al-'Adalah EKONOMIS : Journal of Economics and Business JRA: Jurnal Riset Akuntansi Jurnal Akuntansi dan Manajemen Al Huquq : Journal of Indonesian Islamic Economic Law MASTER: Jurnal Manajemen Strategik Kewirausahaan Balanca : Jurnal Ekonomi dan Bisnis Islam Al-'Aqdu: Journal of Islamic Economics Law Ruang Komunitas : Jurnal Pengabdian Masyarakat
Sumanti, Eva
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi dan Manajemen

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Kecenderungan fraud pengelolaan dana desa: Dampak dari sistem pengendalian internal dan moralitas individu Sarmigi, Elex; Sumanti, Eva; Helfenta, Helfenta
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.1145

Abstract

This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totaling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to engage in fraud when managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The influence caused by the independent variable on the dependent variable is 40.5%.
Co-Authors Al-Rasyid, Camelia Sofwan Alghani, Raid Aulia, Hafizah Azhar Azhar Azhar Busni, Darti Bustami Bustami Bustami Bustami, Alek Wissalam Bustami, Yuserizal Desiana Desiana Desiana, Desiana Eka Putra Endah Sri Wahyuni Harahap, Samsul Bahry Helfenta, Helfenta Helmina, Helmina Kartika, Vhyola Dewi Mu'arrif, Zul Ihsan Mu’arrif, Zul Ihsan Nilda, Elvi Nurjaman, Muhamad Izazi Pitriani Pitriani, Pitriani Ramadani, Dinda Fitria Rasyida, Sapa Atul Syamsarina, Syamsarina Syarif, Dafiar syukrawati, syukrawati Witro, Doli Wiyan Mailindra, Wiyan