Moderate Effect of Religiosity on the Influence of Money Ethics and the Use of SISKEUDes on Fraud in Fund Management

Abstract

In the era of globalization, it influences all aspects of human life, such as in the fields of technology, economy, socio-culture, industry, and government. Humans are required to always be updated about technology in their lives. Likewise, the government carries out its duties in managing and supervising the state. The government must be able to supervise its people through the village government to the village government. The village is the smallest regional unit managed by the government. In managing a village, the government provides Village Funds for each village obtained from the APBN. Village funds are funds aimed at the village government. Development within a village, the village Fund has a great influence. The village fund has many benefits for the Village but, unfortunately, fraud often occurs in the management of the village Fund. The statistical test tool used is smartpls 3 with the PLS analysis model for statistical tests. The results of this study indicate that all hypotheses are accepted. Outside the dependent variable, there are 2% of other variables.