The Effect of Servants’ Competence and Whistleblowing on Fraud Prevention in Fund Management
Article Sidebar
Main Article Content
Abstract
Currently, people's demands for clean, fair, transparent, and accountable governance must be taken seriously and systematically. To be more accountable a strategy is needed in preventing fraud by maximizing the competency of the apparatus and whistleblowing. The purpose of this study was to determine and analyze the influence of Servants' Competence, Whistleblowing, on Fraud Prevention in Village Fund Management. This research method uses descriptive and verification surveys, and field data collection uses a questionnaire technique, this research is associative research, where in this study there are variables that are related and can influence other variables. The population of this research is village government officials in the Madang Suku II sub-district, East OKU district. Data processing using SEM PLS 3.0 analysis tool. The results of this study are: (1) there is an influence of Servants' Competence, on the prevention of fraud in the management of village funds, (2) there is an effect of whistleblowing on the prevention of fraud in the management of village funds.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Amrizal. (2015). Pencegahan Dan Pendeteksian Kecurangan Oleh Internal Auditor. Pengantar Auditing, 5(Internal Audit), 1–17.
Husain, A. S. (2015). Penelitian bisnis dan manajemen menggunakan partial least squares (PLS) dengan smart PLS 3.0,.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, Dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Wajak. Jurnal Riset Mahasiswa Akuntansi, 8(1), 1–13. https://doi.org/10.21067/jrma.v8i1.4452
Muis., & Prasetyo. (2015). Pengelolaan Keuangan Desa Pasca UU No. 6 Tahun 2014 Tentang Desa: Potensi Permasalahan Dan Solusi. Urnal Desentralisasi, 13(1).
Riyanto, R. F., & Arifin, Z. (2022). Trend Penindakan Kasus Korupsi Semester I 2017 s . d. 9(2), 105–122.
Rizqa, R. (2019). Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Budaya Organisasi Dan Keadilan Organisasi Terhadap Pencegahan Kecurangan. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi), 1(1).
Romadaniati., Taufik, T., & Nazir, A. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, dan whistleblowing system terhadap pencegahan fraud pada pemerintah desa dengan moralitas individu sebagai variabel moderasi. (studi pada desa-desa di kabupaten bengkalis). Bilancia: Jurnal Ilmiah Akuntansi, 4(3),
227–237.
Sarwono, J., & Narimawati, U. (2015). Membuat Skripsi, Tesis dan Disertasi dengan Partial Least Square SEM (PLS-SEM). Yogyakarta: Andi.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Widiyarta, K., Herawati, N. T., & Atmaja, A. T. (2017). Pengaruh Kompetensi Aparatur , Whistleblowing Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha, 1(2), 1–12.
Yusuf, M., Aswar, Ibrahim, I., Yusdhaniar, & Waty, F. I. (2018). Pengaruh Kompetensi Aparatur , System Pengendalian Intern Dan Moralitas Individu Terhadap Pencegahan Fraud Dana Desa ( Pada Pemerintah Desa Sekecamatan Adonara Tengah ). 1–12. https://doi.org/10.29407/jae.v6i2.15008
Zelmiyanti, R., & Anita, L. (2015). Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan Bisnis, 8(1), 67–76.
Zimbelman, M. (2016). Fraud Examination. PreMediaGlobal.