Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective

Rafni Balkis; Lenda Komala

doi:10.58777/rag.v2i2.249

Authors

Rafni Balkis Faculty of Economics and Business, Universitas YARSI, Jakarta
Lenda Komala Faculty of Economics and Business, Universitas YARSI, Jakarta

DOI:

https://doi.org/10.58777/rag.v2i2.249

Keywords:

Accountability, Competence of Village Apparatus, Compensation Suitability, Individual Morality, Prevention of Fraudulent Village Fund Management

Abstract

This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.

References

Armelia, et al. (2020). The Influence of Village Apparatus Competence, Internal Control Effectiveness and Moral Sensitivity on Fraud Prevention in Village Financial Management. Journal of Accounting Research, 9(2) 61-70. https://doi.org/10.23887/vjra.v9i2.26125

Asmawati., et al. (2019). Accountability for Village Fund Management. Journal Accuracy. 2(2) 63-76. https://doi.org/10.29303/akurasi.v2i1.15

Basri, Hasan., et al. (2022). Village Government Management, Bandung, Indonesian Science Media.

Fadlurrohman, Fakhri. (2022). Korupsi Dana Desa Rp 347 Juta, ASN Kabupaten Bekasi Jadi Tersangka. https://news.detik.com/berita/d-6021720/korupsi-dana-desa-rp-348-juta-asn-kabupaten-bekasi-jadi-tersangka

Fahmi, Irham. (2018). Risk Management, Bandung, Alfabeta.

Harry. (2019). Accounting and Management Control Methods, Yogyakarta, Gava Media.

Islamiyah, F., Made, A., & Sari, AR (2020). The Influence of Village Official Competence, Morality, Internal Control System, and Whistleblowing on Fraud Prevention in Village Fund Management in Wajak District. Accounting Student Research Journal. 8(1) 1- 13. https://doi.org/10.21067/jrma.v8i1.4452

Jaya, I Made Laut Mertha. (2020). Quantitative and Qualitative Research Methods, Yogyakarta, Great Children of Indonesia.

Kismawadi, et al. (2020). Fraud in Financial Institutions and Non-Financial Institutions. Depok, Rajagrafindo Persada.

Kuntadi, C., Puspita, BA, & Taufik, A. (2022). Factors that Influence Fraud Prevention: Internal Control System, Human Resources Competency, Suitability of Compensation. Journal of Information Systems Management Economics, 3(5) 530-539.

Laksmi, et al. (2019). The Influence of Human Resource Competence, Morality and Internal Control Systems on Fraud Prevention in Village Financial Management, Udayana University Accounting Journal. 26, 2155-2182. https://doi.org/10.24843/EJA.2019.v26.i03.p18

Marnisah, Luis. (2020). HR Management; Based on Industrial Revolution 4.0, Yogyakarta, Deepublish Publisher.

Ministry of Internal Affairs. (2018). Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. 1-120.

Raba, Manggaukang. (2020). Accountability Concept and Implementation. Poor thing, UMMPress.

Raharjo, Muhamad Mu'iz. (2020). Village Fund Management, Jakarta, Bumi Aksara.

Rahayu, et al. (2018). Determinants of Fraud Prevention in Village Financial Management. STIE AMA Journal.11(2) 97-107. https://doi.org/10.52353/ama.v11i2.170

Rahmawati, E., Rasidah, R., & Yuliastina, M. (2020). Determinants of Fraud Prevention in Village Government in Banjar Regency. Journal of Accounting, 10(2) 129-152. https://doi.org/10.33369/j.akuntansi.10.2.129-152

Rifa’i, Bahtiar. (2019). Didakwa Korupsi Proyek Jalan Desa, Kades di Serang Duduk di Kursi Pesakitan. https://news.detik.com/berita/d-4764152/didakwa-korupsi-proyek-jalan-desa-kades-di-serang-duduk-di-kursi-pesakitan. Diakses pada tanggal 15 Juli 2022.

Rusdiana, et al. (2018). Performance Accountability and Research Reporting, Bandung, UIN SGD Bandung Research and Publishing Center.

Saputra, et al. (2019). Human Resource Accountability and Competency Practices for Fraud Prevention in Village Fund Management. Journal of Economic Research Group, 10(2) 168-176. https://doi.org/10.25139/jaap.v2i2.992

Sarwono, Jonathan. (2018). Quantitative and Qualitative Research Methods, Yogyakarta, Suluh Media.

Soemarso. (2018). Ethics in Business & Accounting Profession and Corporate Governance, Jakarta, Salemba Empat.

Sulistiyani, et al. (2018). Human Resources Theoretical and Practical Approaches for Public Organizations, Yogyakarta, Gava Media.

Sylvia. (2019). Emancipatory Participatory Government Accounting Establishing Participation, Achieving Emancipation, Yogyakarta, Deepublish Publisher

Venni. (2017). Heldi Nature. Development of Village