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
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo
DOI: https://doi.org/10.21070/ijccd.v12i0.787

Published 2022-06-30

Keywords

  • Effect of Presentation of Village Financial Statements,
  • Internal Controls,
  • Individual Morality,
  • Competence,
  • Fraud Prevention,
  • Village Fund Allocation Management
    • ...More
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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: Pengaruh Penyajian Laporan Keuangan Desa, Internal Control, Moralitas Individu, dan Kompetensi Terhadap Pencegahan Fraud dalam Pengelolaan Alokasi Dana Desa. Indonesian Journal of Cultural and Community Development, 12, 10.21070/ijccd2022787. https://doi.org/10.21070/ijccd.v12i0.787

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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