Innovative: Journal Of Social Science Research
Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research

The Effect Of Village Financial Report Presentation And Akhlakul Karimah On Prevention Of Village Fund Allocation Fraud In Bengkalis Regency

Khoirin, Kurniatul Fil (Unknown)
Anggraini, Zila (Unknown)
Rahmany, Sri (Unknown)
Hendri, Zul (Unknown)

Article Info

Publish Date
30 Jan 2025

Abstract

Penelitian ini mengkaji pengaruh penyajian laporan keuangan dan moralitas perangkat desa terhadap pencegahan kecurangan dalam alokasi dana desa di Kabupaten Bengkalis. Pendekatan kuantitatif digunakan, dengan sampel sebanyak 140 responden yang dipilih secara purposive sampling dari kepala desa, sekretaris, petugas keuangan, dan anggota BPD di 28 desa. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Excel dan SPSS V.22. Hasil penelitian menunjukkan bahwa: (1) penyajian laporan keuangan berpengaruh signifikan terhadap pencegahan kecurangan (t = 3,034, p < 0,05); (2) moralitas perangkat desa berpengaruh signifikan terhadap pencegahan kecurangan (t = 8,197, p < 0,05); (3) penyajian laporan keuangan dan moralitas secara bersama-sama berpengaruh terhadap pencegahan kecurangan (R Square = 0,463), menjelaskan 46,3% variasi pencegahan kecurangan.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Innovative: Journal Of Social Science Research
Website

Abbrev

Innovative

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

Description

Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), ...