Indonesian Journal of Cultural and Community Development
Vol 12 (2022): June
Village Development Articles

Effect of Village Financial Report Presentation, Internal Control, Individual Morality, and Competence on Fraud Prevention in Village Fund Allocation Management
Pengaruh Penyajian Laporan Keuangan Desa, Internal Control, Moralitas Individu, dan Kompetensi Terhadap Pencegahan Fraud dalam Pengelolaan Alokasi Dana Desa


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  • Putri Febriana,
  • Sarwenda Biduri*
Putri Febriana
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijccd.v12i0.787
Published June 30, 2022
Keywords
  • Effect of Presentation of Village Financial Statements,
  • Internal Controls,
  • Individual Morality,
  • Competence,
  • Fraud Prevention,
  • Village Fund Allocation Management
    • ...More
    Less
How to Cite
Febriana, P., & Biduri, S. (2022). Effect of Village Financial Report Presentation, Internal Control, Individual Morality, and Competence on Fraud Prevention in Village Fund Allocation Management. Indonesian Journal of Cultural and Community Development, 12, 10.21070/ijccd2022787. https://doi.org/10.21070/ijccd.v12i0.787

Copyright (c) 2022 Putri Febriana, Sarwenda Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to analyze the influence of village financial statements presentation, internal control, individual morality, and competence on fraud prevention in managing village fund allocation (study of villages in Sidoarjo district). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 76 respondents. Each village is represented by 4 people, namely the Village Head, Village Secretary, Village Treasurer, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including the villages of Banjar Asri, Banjar Panji, Boro, Ganggang Panjang, Gempol Sari, Kalidawir, Kalisampurno, Kalitengah, Kedensari, Kedung Banteng, Kedung Bendo, Ketapang, Ketegan, Kludan, Ngaban, Penatarsewu, Putat, Randegan, and Sentul. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Individual Morale Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Affects Fraud Prevention in Village Fund Allocation Management.

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