THE INFLUENCE OF APPARATUS COMPETENCE, INTERNAL CONTROL, AND WHISTLEBLOWING ON THE PREVENTION OF FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATING VARIABLE
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Ummul Aimanah(1*)
Department of Accounting, Faculty of Economics and Business, Jambi University
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Yuliusman Yuliusman(2)
Department of Accounting, Faculty of Economics and Business, Jambi University
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Muhammad Ridwan(3)
Department of Accounting, Faculty of Economics and Business, Jambi University
(*) Corresponding Author
Keywords:
Apparatus Competence, Internal Control, Whistleblowing, Religiosity, Fraud Prevention
Abstract
This study aims to determine the effect of apparatus competence, internal control, and whistleblowing on the prevention of fraud in village fund management, as well as the role of religiosity in moderating apparatus competence, internal control, and whistleblowing. This study uses a quantitative methodology. The Batin XXIV sub-district's village apparatus is included in the study's population. Purposive sampling was the method of sampling employed in this investigation, yielding a sample size of sixty respondents overall. PLS (Partial Least Square) is the data analysis technique used in this study, and SmartPLS software version 4.0.9.6 was used to process the data. The results of this study indicate that apparatus competence, internal control, and whistleblowing have a positive and significant effect on the prevention of fraud in village fund management. Religiosity does not moderate the relationship between apparatus competence and the prevention of fraud in village fund management, nor does it moderate the relationship between internal control and the prevention of fraud in village fund management. However, religiosity can moderate the relationship between whistleblowing and the prevention of fraud in village fund management.
Keywords: Apparatus Competence; Internal Control; Whistleblowing; Religiosity; Fraud Prevention
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References
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Biduri, S., Ferisanti, R. A., & Sigit. (2023). Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 6(2). https://doi.org/10.33795/jraam.v6i2.005
Committee of Sponsoring Organizations of the Treadway Commission.2017. Enterprise Risk Management Integrating with Strategy and Performance. Executive Summary.
Fasa, M. A., Sudaryanti, D., & Hidayah, N. (2024). Pencegahan Fraud Pada Karyawan BMT Syariah Jatim Melalui Pendekatan Pengendalian Sistem Internal Dan Kesesuaian Kompensasi Dengan Religiusitas Sebagai Variabel Moderasi. Jurnal Ilmu Sosial Dan Humaniora, 7(1).
https://jayapanguspress.penerbit.org/index.php/ganaya165
Fikri, A. S., Hizazi, & Ratih K. (2021). The Effect Of Internal Control Systems, Compliance Of Government Financial Reporting, Organization And Whistleblowing Cultural Culture On Village Prevention Prevention Of Village Funds Management With Morality As Moderating Variables. Akuntansi Dan Keuangan Universitas JAMBI, 6, 231–242. https://online-journal.unja.ac.id/jaku
Ghozali, I., & Kususmadewi, K. A. (2023). Partial Least squares: Konsep, Teknik, dan Aplikasi menggunakan program SmartPLS 4.0 untuk penelitian empiris (Apriliya Heri S, Ed.). Yoga Pratama.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105. https://doi.org/10.14414/tiar.v11i1.2297
Heriningsih, S., Sudaryati, D., & Pemoderasi, S. (2019). Pengaruh Good Governance Dan Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Dana Desa Dengan Religiusitas Sebagai Pemoderasi. http://www.kpk.
Indonesia Corruption Watch. 2023. Laporan Pemantauan Tren Penindakan Kasus Korupsi Tahun 2022.
Kementerian Dalam Negeri Republik Indonesia. 2014. Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.
Komite Nasional Kebijakan Governance (KNKG). 2008. Pedoman Sistem Pelaporan Pelanggaran-SPP (Whistleblowing System-WBS). Jakarta : KNKG.
Laksmi, P.S.P., & Sujana, I. K. (2019). Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, 2155. https://doi.org/10.24843/eja.2019.v26.i03.p18
Mahdi, S. A. R., Djaelani, Y., Suwito, & Buamonabot, I. (2021). Determinants of fraud prevention with spiritual intelligence as moderator. Estudios de Economia Aplicada, 39(12). https://doi.org/10.25115/eea.v39i12.6004
Maulana, R., Purnamasari, P., & Maemunah, M. (2022). Pengaruh Lingkungan Pengendalian dan Religiusitas terhadap Pencegahan Kecurangan. Bandung Conference Series: Accountancy, 2(2). https://doi.org/10.29313/bcsa.v2i2.2824
Oktaviani, Y., & Biduri, S. (2023). Determinan Fraud Prevention Atas Pengelolaan Keuangan Desa (Studi Empiris Pada Seluruh Desa Kabupaten Sidoarjo). 11(3). https://doi.org/10.26740/jupe.v11n3.p231
Pratiwi, N., & Handayani, A. P. (2023). Pencegahan Kecurangan Pengelolaan Dana Desa Oleh Aparat Desa Di Kabupaten Kulonprogo. 07.
Https://Doi.Org/10.26460/Ad.V7i1
Priandini, Al, E. M., & Biduri, S. (2023). Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, Moralitas Individu, dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana BUMDes di Kabupaten Sidoarjo. Innovative Technologica: Methodical Research Journal, 2(4). https://doi.org/10.47134/innovative.v2i4
Putri, A. Z., & Prasiwi, F. D. (2021). Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Akmenika,18(2).
https://doi.org/https://doi.org/10.31316/akmenika.v18i2.2141
Ramadhan, B. N. G., & Setiawati, E. (2023). The Effect of Whistleblowing Intention on Fraud Prevention With Religiusity as a Moderation Variable. International Journal of Economics Development Research, 4(2), 646–659.
Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Romadaniati, Taufik, T., & Nasir, A. (2020). The Influence Of Village Aparature Competence, Internal Control System And Whistleblowing System On Fraud Prevention In Village Government With Individual Morality As Moderated Variables (Study In Villages In Bengkalis District). In Jurnal Ilmiah Akuntansi (Vol. 4, Issue 3).
http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Rosifa D., & Supriatna, I. (2022). Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan pada Pengelolaan Dana Desa (Survei pada Pemerintahan Desa di Kabupaten Bandung Barat). Indonesian Accounting Research Journal, 2(3), 218–236. https://doi.org/10.35313/iarj.v2i3.4117
Sarwono, J., & Narimawati, U. (2015). Membuat Skripsi, Tesis, dan Disertasi dengan Partial Least Square SEM (PLS-SEM). Andi Offset.
Setiyowati, S. W., Irianto, M. F., dan Tyasari, I. (2022). Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur. https://doi.org/10.35138/organu
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alphabet.
Suryandari, E., & Pratama, L. V. (2021). Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love of Money. Reviu Akuntansi Dan Bisnis Indonesia, 5(1), 55–78. https://doi.org/10.18196/rabin.v5i1.11688
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tuanakotta, T. M. (2014). Akuntansi Forensik dan Audit Investigatif. Jakarta. Salemba Empat.
Republik Indonesia. (2014). Undang-Undang Nomor 6 Tahun 2014 tentang Desa
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2021). Village apparatus competence, individual morality, internal control system and whistleblowing system on village fund fraud. WSEAS Transactions on Environment and Development, 17, 672–684. https://doi.org/10.37394/232015.2021.17.65
Yusuf, M., Ibrahim, I., Yusdhaniar, & Indah Waty, F. (2021). Pengaruh kompetensi aparatur, system pengendalian intern dan moralitas individu terhadap pencegahan fraud dana desa. Jae (jurnal akuntansi dan ekonomi), 6(2), 1–12.
https://doi.org/10.29407/jae.v6i2.15008
Published
2024-11-01
How to Cite
Aimanah, U., Yuliusman, Y., & Ridwan, M. (2024). THE INFLUENCE OF APPARATUS COMPETENCE, INTERNAL CONTROL, AND WHISTLEBLOWING ON THE PREVENTION OF FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATING VARIABLE. Journal of Management : Small and Medium Enterprises (SMEs), 17(3), 935-951. https://doi.org/10.35508/jom.v17i3.17299
Section
Articles
