AKUNTANSI DEWANTARA
Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023

PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA OLEH APARAT DESA DI KABUPATEN KULONPROGO

nurna pratiwi (universitas nahdlatul ulama yogyakarta)
Anik Puji Handayani (Universitas Nahdlatul Ulama Yogyakarta)



Article Info

Publish Date
30 Apr 2023

Abstract

Villages are given sources of funds and authority to manage the potential of the village government in order to improve the economy and welfare of the village community. Each village receives a very large village fund budget, therefore good village financial management is needed to minimize fraud. So that the purpose of this research is to determine the influence of competence, morality, suitability of compensation and the village financial system on the prevention of fraud in village fund management in Kulonprogo Regency. This research uses a survey method with a quantitative approach. The data source used is primary data. The sampling technique uses purposive sampling. Data analysis techniques use multiple regression analysis with the help of SPSS software version 21. The results of this study are competence, morality, suitability of compensation and the village financial system have a significant positive effect on the prevention of fraud in village fund management.

Copyrights © 2023






Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...