scholarly journals DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR

2020 ◽  
Vol 10 (2) ◽  
pp. 129-152
Author(s):  
Elva Rahmawati ◽  
Sarwani Sarwani ◽  
Rasidah Rasidah ◽  
Mellani Yuliastina
Keyword(s):  
Law Enforcement ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Conflict Of Interest ◽  
Financial Management ◽  
Questionnaire Survey ◽  
Fraud Prevention ◽  
Fund Managers ◽  
The Village

ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.Keyword: Fraud Prevention, Village Fund, Fraud  ABSTRAK  Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud

scholarly journals Pencegahan Fraud dalam Pengelolaan Keuangan Desa

2017 ◽  
pp. 7
Author(s):  
Anantawikrama Tungga Atmadja ◽  
Adi Kurniawan Saputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Questionnaire Survey

This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances. 

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT

2020 ◽  
Vol 1 (3) ◽  
pp. 400-411
Author(s):  
R. Budi Hendaris ◽  
Rahmat Siraz
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Fund Management ◽  
Fund Managers ◽  
Factors Influencing ◽  
Funds Management ◽  
The Village ◽  
Program Version

To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.

scholarly journals The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

2021 ◽  
Vol 11 (1) ◽  
pp. 105
Author(s):  
Nur Hayati ◽  
Ikklimatus Amalia
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Survey Method ◽  
Fund Management ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

scholarly journals Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

2019 ◽  
Vol 29 (3) ◽  
pp. 1117
Author(s):  
Luh Sri Isa Dewi Jayanti ◽  
Ketut Alit Suardana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Census Methods ◽  
Internal Control System

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.

scholarly journals Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa

2020 ◽  
Vol 9 (2) ◽  
pp. 61
Author(s):  
Putu Ayu Armelia ◽  
Made Arie Wahyuni
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Consultative Body ◽  
The Village

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.

scholarly journals Determinan upaya pencegahan fraud pemerintah desa

2020 ◽  
Vol 5 (2) ◽  
pp. 61-68
Author(s):  
Irmah Halimah Bachtiar ◽  
Ela Elliyana
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Internal Control ◽  
Quantitative Research ◽  
Personal Characteristics ◽  
Ethical Culture ◽  
Fraud Prevention ◽  
Organizational Ethical Culture ◽  
Culture Influence ◽  
The Village

The purpose of this study was to measure internal control, organizational ethical culture and personal characteristics that influence fraud prevention efforts in Bulukumba Regency. This type of quantitative research, the village apparatus of Bulukumba Regency becomes the population and the data analysis uses multiple linear regression. Research results show that internal control and organizational ethical culture influence fraud prevention, which indicates that both factors can increase fraud prevention efforts. However, personal characteristics are not factors that can influence fraud, meaning that efforts to prevent fraud in Bulukumba Regency are not influenced by the age of village officials. Abstrak Tujuan dilakukan penelitian ini adalah untuk mengukur Internal control, budaya etis organisasi dan karakteristik personal terhadap upaya pencegahan fraud di Kabupaten Bulukumba. Jenis penelitian kuantitatif dimana aparat desa Kabupaten Bulukumba menjadi populasi dan analisis data menggunakan regresi linier berganda. Hasil riset memperlihatkan bahwa pengendalian internal dan budaya etis organisasi memengaruhi pencegahan fraud. Artinya bahwa pengendalian internal dan budaya etis organisasi mampu meningkatkan upaya pencegahan fraud. Namun karakteristik personalbukanlah hal yang bisa memengaruhi tindak kecurangan artinya upaya pencegahan fraud di Kabupaten Bulukumba tidak dipengaruhi oleh umur aparat desa.

scholarly journals Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar

2020 ◽  
Vol 30 (11) ◽  
pp. 2780
Author(s):  
I Ketut Sujana ◽  
I Made Sadha Suardikha ◽  
Putu Santi Putri Laksmi
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Control System

This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents.  The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.

scholarly journals The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Muhammad Khairus Sholihin ◽  
Endar Pituringsih ◽  
Ni Ketut Surasni
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Participatory Budgeting ◽  
Public Accountability ◽  
Internal Control System

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

scholarly journals Implementation of Multiple Linear Regression Methods as Prediction of Village Spending on Village Financial Management System

Kursor ◽  
2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Nisa Hanum Harani ◽  
Hanna Theresia Siregar ◽  
Cahyo Prianto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Mean Squared Error ◽  
Sampling Technique ◽  
Absolute Error ◽  
Budget Process ◽  
Squared Error ◽  
Financial Management System ◽  
The Village

The realization of village welfare and improvement of Village development can be started from the financial management aspects of the village.  The village government has authority ranging from planning, implementation, reporting to accountability.  There are two important variables as the financial aspects, there is village income, and village expenditure.  The village budget process is a plan that will be compiled systematically. Planning has an association with predictions which is an indication of what is supposed to happen and predictions relating to what will happen.   To provide a  good village budget planning the village budget prediction feature is required. This prediction feature is done using data mining which is modeled i.e. multiple linear regression algorithm.  The variable is selected using a purposive sampling technique and the sample count is 29 villages.  Dependent variables are village Expenditure as Y, and independent variables i.e. village funds as  X1 and village funding allocation as X2.   The best values as validation were gained in the 3rd fold with a correlation coefficient of 0.8907, Mean Absolute Error value of 87209395.37, the value of Root Mean Squared Error of 114867675.6, Roll Absolute  Error  (RAE) Percentage was 42 %, and  Root  Relative  Squared Error was 44 %.

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