Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa

Abstract

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

Analysis of Factors Affecting the Tendency of Employees’ Act of Committing Fraud in Companies (Case Study at the W-Four Unipesoal Supermarket, Lda)

“…Enforcement of regulations is the process of implementing various efforts to implement norms or rules as behavior controls in social life. Fraud as an act that violates the rules needs to be consistently and continuously enforced as well as giving strict sanctions to violators so that fraudulent behavior can be reduced and not repeated (Cahyadi & Sujana, 2020).…”

“…The results of this study support research conducted by Febriani & Suryandari, (2019) showing that enforcement of regulations has a negative effect on fraud in the government sector. Cahyadi & Sujana, (2020) found that fraud in village financial management is negatively and significantly affected by the variable of enforcement of regulations. Adinda (2015) there is no effect of enforcement of regulations on fraud tendencies.…”

Pengelolaan Alokasi Dana Desa: Kompetensi Aparatur Desa, Religiusitas dan Pengawasan Masyarakat

“…Hubungan RLG dengan Pengelolaan ADD Tingkat RLG dapat mengontrol perilaku individu dari perilaku yang tidak etis, semakin tinggi tingkat RLG seseorang maka semakin baik dalam melakukan pengelolaan ADD (Giovano et al, 2020). Penelitian mengenai RLG terhadap pengelolaan ADD atau pengelolaan DD sudah pernah dilakukan oleh Cahyadi & Sujana (2020); Giovano, Wibowo, & Yanuarisa (2020); Muhaimin (2021); Hayati & Amalia (2021) yang menemukan bahwa RLG mempunyai pengaruh terhadap pengelolaan ADD atau pengelolaan DD terutama berkaitan dengan kecurangan. Oleh sebab itu, maka dapat dibentuk hipotesis sebagai berikut:…”

“…Kemudian hasil penelitian ini didukung oleh penelitian Heriningsih & Sudaryati (2019) yang menyatakan bahwa tingkat RLG tidak dapat memediasi good governance dan kompetensi sumber daya manusia, sehingga tidak berpengaruh terhadap pengelolaan DD. Namun hasil penelitian ini bertolak belakang dengan penelitian yang dilakukan oleh Cahyadi & Sujana (2020); Giovano, Wibowo, & Yanuarisa (2020); Muhaimin (2021); Hayati & Amalia (2021) yang menemukan bahwa RLG berpengaruh terhadap pengelolaan DD terutama berkaitan dengan kecurangan.…”

Managing Public Village Funds: The Impact of Spiritual vs. Nonspiritual Factors

“…Several researches on organizational commitment, human resource competence and spirituality affect the management of village funds such as [3,[12][13][14]. However, other research states that organizational commitment, human resource competence and spirituality do not affect the management of village funds, [15][16]17].…”