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All Journal AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI
Dianti, Pramita Mawar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengelolaan Dana Desa Suharni, Siti; Wibisono, Nurharibnu; Dianti, Pramita Mawar
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21222

Abstract

This research is a quantitative research type. This research aims to examine the influence of the Internal Control System (SPI), Village Apparatus Competency (KAD) and Morality on preventing fraud in Village Fund management in villages in Ngariboyo District, Magetan Regency. The population in this study were all villages in Ngariboyo sub-district. The sampling technique uses purposive sampling. Data was obtained from respondents through distributing questionnaires. Data analysis used multiple linear regression tests with SPSS tools. The results of the analysis show that SPI has a significant positive effect on fraud prevention, KAD has a significant positive effect on fraud prevention. Morality has a significant positive effect on preventing fraud in managing village funds. Simultaneously SPI, KAD, and morality influence the prevention of fraud in village fund management. The results of this research are important in line with the increase in Village Funds from year to year and efforts to distribute Village Funds so that they are right on target.
The Morality Factors in Preventing Fraud in Village Fund Management Rochman, Fatchur; Wibisono, Nurharibnu; Purnomo, Herry; Wildaniyati, Arini; Dianti, Pramita Mawar
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study seeks to examine the role of morality as a mediating variable in the association among the internal control system (SPI) and the village officials competence (KAD) on efforts to avoid fraud in the management of Village Funds in Ngariboyo District, Magetan Regency. Background Problem: Following the application of Law No. 6 of 2014 on Villages, the allocation of Village Funds has increased substantially each year. This situation places greater responsibility on Village Governments to ensure that fraudulent practices in Village Fund management are effectively prevented. Novelty: The research offers a new perspective by emphasizing the significance of morality (MOR) as a mediator among SPI and village officials’ competence (KAD) in influencing fraud prevention (FRA) within the Village Fund management process. Research Methods: A quantitative research design was employed. The sample was selected through purposive sampling, involving 10 villages in Ngariboyo District, Magetan Regency. A total of 50 respondents who were directly engaged in the Village Funds management participated in the research. Path analysis was conducted using the SmartPLS 4 software. Findings/Results: The findings reveal that SPI, the competence, and morality individually exerts a significant positive effect on preventing fraud. Morality does not mediate the relationship among SPI and fraud avoidance, but it does mediate the influence of village officials’ competence on fraud prevention. Conclusion: Strengthening the implementation of SPI, enhancing the competence, and fostering strong moral values are crucial for preventing fraud in management of Village Fund. Enhancing the ethical standards of village officials is anticipated to contribute to limiting corruption and minimizing fraudulent use of Village Funds.
Co-Authors Fatchur Rochman Herry Purnomo Suharni, Siti Wibisono, Nurharibnu Wildaniyati, Arini