Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan Dan Sistem Pengendalian Intern Terhadap Pencegahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi

Wonar, Klara; Falah, Syaikhul; Pangayow, Bill J.C

doi:10.52062/jurnal_aaa.v1i2.9

Cited by 16 publications

(24 citation statements)

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“…Hasil penelitian yang dilakukan oleh ( (Priyanto & Aryati, 2019) ; (Islamiyah et al, 2020); (Laksmi & Sujana, 2019); (Zarlis, 2019); (Fitriyah & Munari, 2019); (Bachtiar & Ela Elliyana, 2020); (Yusuf et al, 2021); (Sujana et al, 2020); (Larasati et al, 2017); (Soleman, 2013); (Njonjie et al, 2019);(Ariastuti et al, 2020); (Kartadjumena & Indriyati, 2021); (Armelia & Wahyuni, 2020); (Kustiawan, 2016); (Atmadja & Saputra, 2017); (Widiyarta et al, 2017)) menunjukkan bahwa Internal Control Berpengaruh Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa. Hal ini berbeda dengan hasil penelitian yang di lakukan oleh ( (Suandewi, 2021); (Nikmatia et al, 2021); (Hayati & Amalia, 2021); (Wonar et al, 2018)…”

Section: Internal Control Berpengaruh Terhadap Pencegahan Fraud Dalam...unclassified

“…Hasil penelitian yang dilakukan oleh (Suandewi, 2021); (Aprilia & Yuniasih, 2021); (Islamiyah et al, 2020); (Hayati & Amalia, 2021); (Laksmi & Sujana, 2019); (Wonar et al, 2018); (Yusuf et al, 2021); (Sujana et al, 2020); (Njonjie et al, 2019); (Atmadja & Saputra, 2017); (Widiyarta et al, 2017)) menunjukkan bahwa Kompetensi Berpengaruh Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa. Hal ini berbeda dengan hasil penelitian yang di lakukan oleh (Armelia & Wahyuni, 2020), hasil penelitian menunjukkan bahwa Kompetensi tidak memiliki pengaruh Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa.…”

Section: Kompetensi Berpengaruh Terhadap Pencegahan Fraud Dalam Penge...unclassified

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Pencegahan Fraud dalam pengelolaan alokasi dana desa

Biduri

Fitriyah²,

Febriana³

2022

Owner

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This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. 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. Competence Influencing Fraud Prevention in Village Fund Allocation Management.

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Section: Internal Control Berpengaruh Terhadap Pencegahan Fraud Dalam...unclassified

Section: Kompetensi Berpengaruh Terhadap Pencegahan Fraud Dalam Penge...unclassified

Pencegahan Fraud dalam pengelolaan alokasi dana desa

Biduri

Fitriyah²,

Febriana³

2022

Owner

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“…Pada penelitian ini, moralitas sebagai variabel moderasi yang diduga dapat memperkuat pengaruh hubungan proactive fraud audit, whistleblowing system, sistem pengendalian internal terhadap terhadap fraud prevention. Selain itu, masih minimnya penelitian terdahulu yang menguji pengaruh moderasi moralitas terhadap fraud prevention (Atmadja dan Saputra, [5]; Wonar dkk, [26]).…”

Section: Pendahuluanunclassified

“…Namun, tidak semua pegawai yang mengetahui tindakan kecurangan akan melaporkan tindakan tersebut. Menurut Wonar dkk, [26] sikap yang dimiliki sesorang dalam melakukan tindakan dipengaruhi oleh moralitas individu. Moralitas dapat mempengaruhi whistleblower, yaitu individu yang memiliki moralitas tinggi akan cenderung melakukan whistleblowing dibandingkan dengan individu dengan moralitas rendah.…”

Section: Pengaruh Interaksi Moralitas Dan Whistleblowing System Terha...unclassified

“…Hasil pengujian hipotesis enam pada tabel 1 menunjukkan nilai signifikansi sebesar 0,386 > alpha 0,05 dan nilai beta sebesar -0,050, sehingga H6 tidak terdukung. Penelitian ini sejalan dengan penelitian yang dilakukan Wonar dkk, [26] yang menjelaskan bahwa sensitifitas moral tidak memoderasi sistem pengendalian internal terhadap fraud prevention. Dalam penelitian ini moralitas tidak dapat memperkuat pengaruh sistem pengendalian internal terhadap fraud prevention diduga karena sistem pengendalian internal perusahaan yang kuat memaksa para pegawainya untuk mematuhi peraturan yang ada.…”

Section: Pengaruh Interaksi Moralitas Dan Sistem Pengendalian Interna...unclassified

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Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah)

Saud

Hakim

Dyar

2020

jakb

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This research has a purpose to analyze the influence of proactive fraud audit, whistleblowing system, and internal control system of fraud prevention with morality as a moderating variable. The subject in this research is employees who work in Badan Usaha Milik Daerah (BUMD) in Yogyakarta and Central Java. The number of samples in this research were 70 respondent that has been chosen by using a purposive sampling method. The type of data used is primary data. The results of the research show that proactive fraud audits did not affect fraud prevention. The whistleblowing system has a positive influence on fraud prevention. The internal control system has a positive influence on fraud prevention. Morality strengthens the influence of proactive fraud audits on fraud prevention. Morality does not moderate the influence of the whistleblowing system on fraud prevention. Morality does not moderate the influence of the internal control system on fraud prevention

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Revealing Fraud in The Distribution of Cash Direct Assistance - Village Funds

Isma'il,

Haryadi,

Prasetyono

2023

JASET

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Main Purpose - The purpose of this study is to reveal fraudulent practices in the distribution of Direct Cash Assistance to Village Funds (BLT-DD) in 2022 for handling Covid-19Method - This study uses a phenomenological approach with data collection methods: observation, interviews, and documentation.Main Findings - The study results show that, first, the mechanism for channeling BLT-DD in cash is used as an opportunity to commit fraud. Second, there is a cut in the BLT-DD money. Third, there is a role conflict in the distribution of BLT-DD, namely, the village head acts as treasurer. Fourth, BPD ignores the oversight function. Fifth, the formation of the BLT-DD volunteer team was only a formality. Sixth, from the deductions from the BLT-DD, village officials and the community who are not on the beneficiary list will also enjoy the deducted money.Theory and Practical Implications - This research is expected to uncover the veil of fraud practices in BLT-DD distribution, providing theoretical, academic, and practical benefits. Revealing facts that occur naturally in the field is an important lesson for readers because what is known so far is in a theoretical context or only on the surface.Novelty - This research contributes significantly and enables new insights into fraudulent practices in BLT-DD distribution.

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Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan Dan Sistem Pengendalian Intern Terhadap Pencegahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi

Cited by 16 publications

References 0 publications

Pencegahan Fraud dalam pengelolaan alokasi dana desa

Pencegahan Fraud dalam pengelolaan alokasi dana desa

Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah)

Revealing Fraud in The Distribution of Cash Direct Assistance - Village Funds

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