FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC
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Published:
Mar 18, 2023
Keywords:
Competence, Compensation Appropriateness Pressure, Individual Morality, Fraud
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Abstract
With individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud.
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Kurniawan, D., Sari, R. N., & Silfi, A. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI: FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(1), 146-164. https://doi.org/10.31258/current.4.1.146-164
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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Asriani, F. (2021). The Influence of Village Apparatus Competence, Financial Reporting Obedience and Internal Control Systems on Fraud Prevention with Moral Sensitivity as a Moderating Variable (Empirical Study of Villages in Pemulutan District, Ogan Ili Regency. Muhammadiyah University of Palembang. http://repository.um-palembang.ac.id/id/eprint/15744/
Atmadja, A, T., & Saputra, K, A, K. (2017). Fraud Prevention in Village Financial Management. Scientific Journal of Accounting and Business , 1 (2), 7–16.
Basri, YM, Fadilla, O., & Azhar, A. (2021). Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective. Journal of Accounting Research, Organization and Economics , 4 (2), 173–187. https://doi.org/10.24815/jaroe.v4i2.21037
Budiantari, NNA, Yuniarta, GA, & Wahyuni, M. A . (2017). The Influence of Internal Control Effectiveness, Supervisory Board Professionalism and Morality on the Tendency of Accounting Fraud. Scientific Journal of Accounting Students , 8 (3), 2.
Chandra, DP, & Ikhsan, S. (2015). Determinants of the Occurrence of Accounting Fraud Tendencies (Fraud) in Government Services throughout Grobogan Regency. Accounting Analysis Journal , 4 (3), 1–9.
Desviana, D., Basri, YM, & Nasrizal, N. (2020). Fraud Analysis on Village Fund Management in the Fraud Hexagon Perspective. Indonesian Accounting and Finance Studies , 3 (1), 50–73. https://doi.org/10.21632/saki.3.1.50-73
Dilla, R., (2020). The Influence of Village Apparatus Competence, Compensation Appropriateness, Organizational Commitment and Morality on the Tendency of Village Fund Fraud With Compliance with Accounting Rules as a Moderating Variable (Study of Village Fund Management in Padamara District, Regency . http://lib.unnes.ac.id/39013/1/ 7101416139. pdf
Edison. E., Yohny. A., & Komariyah.I., (2016). Manajemen Sumber Daya Manusia. CV. Alphabet.
Fachrurrozie, F., Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, K., & Saputri, FM (2020). The determinant of the financial fraud of the village fund management. Journal of Finance and Banking , 24 (1), 95–105. https://doi.org/10.26905/jkdp.v24i1.3576
Fitriani, N. A., (2020). Analysis of Factors Affecting Fraud and Individual Morality as Moderating Variables (Village Survey in Jember District) .
Ghozali, I., (2011). Multivariate Analysis Application with SPSS program . Diponegoro University Publishing Agency.
Ghozali, I. (2013). Multivariate Analysis Application with SPSS program . Diponegoro University Publishing Agency.
Ghozali, I., (2016). Multivariate Analysis Application with SPSS program (7th ed.). Diponegoro University Publishing Agency.
Hasnidar . (2018). The Effect of Self-Efficacy, Compliance Pressure and Auditor Independence on Audit Judgment With Task Complexity and Moral Reasoning as Moderating Variables. thesis .
Hasuti, A.T.A., & Wiratno. A. (2020). The Influence of Organizational Culture, Pressure, Opportunity, and Rationalization on Corrupt Behavior. Journal of Economics, Business, and Accounting , 22 (2), 113–123. https://doi.org/10.32424/jeba.v22i2.1589
Husein, I. (2019). The Effect of Internal Control, Appropriateness of Compensation, and Individual Morality on the Tendency of Accounting Fraud of the Village Government in Adiwerna District. Semarang State University.
Indrapraja, M. H. D., Agusti, R., & Mela, N. F. (2021). Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi Dan Religiusitas Terhadap Kecurangan (Fraud) Aparatur Sipil Negara . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(2), 166-183. https://doi.org/10.31258/jc.2.2.166-183
Imron, R. (2021). Loss to the State Rp. 347,868,252.21, - Daman Suspected of Corruption in Village Funds and BumDes for 3 Years . Amanahnews. https://amanahnews.com/read/detail/66428/rugikan-negara-rp-34786825221-daman-diduga-korupsi-dana-desa-serta-bumdes-selama-3-tahun
Kreitner, K. (2010). Organizational Behavior . McGraw-Hil.
Komaruddin , 1994, Encyclopedia of Management, 2nd Edition, Jakarta: Literacy Development
Marsini, NLY (2019). The Effect of Individual Morality, Internal Control Systems, and Law Enforcement on Fraud Tendencies in BUMD Financial Management in Buleleng Regency. Journal of Professional Accounting I , 10 (2), 76–88.
Maulana Saud, I., Taufiqul Hakim, A., & Lulu Dyar, D. (2020). Determinant Analysis of Fraud Prevention (Empirical Study on Regional Owned Enterprises in DI Yogyakarta and Central Java). Journal of Financial And Business Accounting , 13 (2), 1–10. https://jurnal.pcr.ac.id/index.php/jakb/article/view/3604
Ni Putu Ayu Mirah Anggrima Wati, NWY (2021). The Influence of Pressure, Effectiveness of Internal Control Systems, and Management Ethical Culture on Fraud in Village Fund Management (Empirical Study of Villages in West Denpasar District . 139–151.
Niken Wulandari, S. (2021). The Influence of Village Apparatus Competence, Organizational Commitment and Internal Control System on Village Fund Management Fraud . 6.
Njonjie, P., Nangoi, G., & Gamaliel, H. (2019). The Effect of Competence, Internal Control Systems and Apparatus Morality on Financial Statement Fraud in Village Financial Management in North Halmahera Regency. Journal of Accounting and Auditing Research “Goodwill,” 10 (2), 79. https://doi.org/10.35800/jjs.v10i2.24955
Noholo, S., Amir, AM, & Yusnita, N. (2021). Influence of Human Resources Competency and Prevention of Fraud against the Quality of Government Financial Statements in Gorontalo Province. Ijisrt.Com , 6 (4), 779–784. https://ijisrt.com/assets/upload/files/IJISRT21APR516.pdf
Novianty, I. (2021). Effectiveness and Human Resource Competency Towards Fraud (Empirical Study At Local Government in Indonesia) . 24 (5), 209–215.
Noviriantini, K., Darmawan, NAS, & Werastuti, DNS (2015). The Influence of Organizational Ethical Culture and Officer Morality on Accounting Fraud Tendencies (Empirical Study of Regional Work Units in Jembrana Regency). Scientific Journal of Accounting Students , 3 (1), 1–12.
, S.I.M. (2018). Article information :
Omukaga, KO (2019). Is the fraud diamond perspective valid in Kenya. Journal of Financial Crime , 1359–0790.
Pasaribu, R. (2022). Stealing Rp. 204 Million of Village Money, Village Head in Meranti Islands Charged with 2 Years in Prison . Sabangmeroekenew. Com. https://www.sabangmeraukenews.com/berita/900/curi-uang-desa-rp-204-juta-kades-di-kepulauan-meranti-dituntut-2-tahun-penjara.html
Primary, MAA (2018). Factors that influence the occurrence of fraud . 146.
Prawira, IMD, Herawati, NT, & Darmawan, NAS (2014). The influence of individual morality, information asymmetry and the effectiveness of internal control on accounting fraud tendencies (an empirical study on Buleleng District Owned Enterprises). E-Journal S1 Ak Ganesha University of Education , 2 (1), 1–12.
Priyatno, D. (2012). Easy and Fast Techniques to Perform Research Data Analysis with SPSS. Gavaq Media.
Pussari, N. (2015). Fraud Theory Evolution and Its Relevance To Fraud Prevention in the Village Government in Indonesia*. Asia Pacific Fraud Journal , 1 (2), 177. https://doi.org/10.21532/apfj.001.16.01.02.15
Putra, MA, & Rahayu, NT (2019). Analysis of Fraud Diamond Theory in Managing Village Funds in Guntur District, Demak Regency. Posiding Unimus National Seminar , 2 , 240–248.
Rachman, I., & Dyahrini, W. (2021). The Effect Of Internal Control And Organizational Commitment To Fraud prevention in hospital x in the city of bandung indonesia. Turkish Journal of Computer and Mathematics Education , 12 (8), 1038–1043. https://turcomat.org/index.php/turkbilmat/article/view/2985
Rodiah, S., Ardianni, I., & Herlina, A. (2019). The Influence of Internal Control, Compliance with Accounting Rules, Management Morality and Organizational Culture Against Accounting Fraud. Journal of Accounting & Economics , 9 (1), 1–11.
Romney, Marshall .B and Paul John Steinbart. (2017). Accounting Information Systems ed. 13. Jakarta: Salemba Empat
Saputra, KAK, E. al . (2019). Accountability Practices and Competency of Human Resources for Fraud Prevention in Village Fund Management. KRISNA Journal: Collection of Accounting Research , 10 (2).
Saputra, A. (2017). Rp 965 million village fund corruption, former village head in Riau handed over to prosecutors . Merdeka. Com. https://www.merdeka.com/events/korupsi-dana-desa-rp-965-juta-mantan-head-desa-di-riau-handed-ke-jaksa.html
Sinarti., R. Irma, N. (2019). Re Effect Of Financial Stability, External Pressure, And Ineffective Monitoring Of Fraudulent Financial Statements .
Siregar, MI, & Hamdani, M. (2018). The Influence of Appropriateness of Compensation, Effectiveness of Internal Control Systems, Organizational Culture, and Compensation for Fraud (Studies on Vertical Work Units of the Ministry of Finance, Lampung Province). Independent Journal of Today's Global Economics , 9 (1), 30–36.
Sugiyono . (2012). Business Research Methods . Alphabet.
Tarigan, L., Hasan, A., & Silfi, A. (2016). The Influence of Individual Morality, Information Asymmetry, Effectiveness of Internal Controls and Compliance with Accounting Rules on the Tendency of Accounting Fraud (Study on BUMD Riau Province). Online Journal of Students of the Faculty of Economics, University of Riau , 3 (1), 896–909.
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