Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa

Abstract

This study aims to determine the effect of moral sensitivity, transparency and accountability on fraud prevention in managing village fund allocations in the Masamba District, South Sulawesi. The method used in this research is quantitative. The population of this study were all village officials in Masamba sub-district, Luwu-north district, South Sulawesi province. The sample for this study were 116 village officials, obtained using a non-probability sampling technique, namely saturated sampling. While data analysis is utilized to assess research hypotheses in order to formulate study outcomes by statistical testing using SPSS software, this type of data empolys primary data by distributing questionnaires to respondents. The results of the study show that moral sensitivity has no effect on fraud prevention in managing village fund allocations. This study also found that transparency and accountability have an influence on preventing fraud in managing village fund allocations. These findings help to gain insight regarding special attention to approaches that can minimize the occurrence of fraud in the management of village funds, namely morale and transparency and accountability.

The Effect of Regional Financial Characteristics and Transparency on Corruption Potential: Study on Regency / City Governments in Indonesia in 2020-2022

“…Several studies related to transparency and potential corruption have been conducted previously. Research findings show that transparency can reduce the potential for corruption (Jimenez & Albalate, 2018;Aulia et al, 2023; Listivaniputri & Yuhertiana, 2022) [20,21,22] . However, research conducted by Kini et al (2021) [23] and Priatnasari & Suhardjanto (2020) [15] produced different conclusions, namely that transparency does not affect the frequency of fraud or corruption.…”