Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa

Abstract

The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.

Determinants of Fraud Prevention Management Grant Funding Finance

“…Therefore, it can be concluded that the relationship between the violation reporting system and fraud prevention in the Gorontalo-Indonesia Provincial Government is both positive and significant. In line with another research by Satcitanandadewi & Wahyuni (2020), it is also stated that internal control has a significant impact on fraud prevention. H3 : Whistleblowing Systems influences fraud prevention management of grant funds from Bawaslu Jambi Province and Bawaslu Districts/Cities throughout Jambi Province.…”

Peran Moralitas Aparatur Dan Sistem Pelaporan Pelanggaran Dalam Mencegah Kecurangan Dana Desa

“…seperti sikap, kepribadian, karakter, dan kemampuan, sedangkan faktor eksternal adalah penyebab perilaku yang berasal dari luar diri individu seperti lingkungan dan kondisi tertentu. Perilaku kecurangan terjadi karena dipengaruhi oleh faktor internal dan eksternal (Susandya et al, 2022). Teori atribusi memiliki relevansi dengan penelitian ini.…”