Prosiding University Research Colloquium
Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B

Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Moral Sensitivity dan Budaya Organisasi terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa (Studi Empiris pada Desa Se-Kecamatan Bansari Kabupaten Temanggung)

Novia Nurul Chalida (Universitas Muhammadiyah Magelang)
Yulinda Devi Pramita (Universitas Muhammadiyah Magelang)
Betari Maharani (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to test and analyze empirically the influence of village apparatus competence, internal control system, moral sensitivity, and organizational culture on fraud prevention in village financial management (empirical study in villages in Bansari District, Temanggung Regency). The data used in this study is primary data. The population of this research is 12 village offices in Bansari District, Temanggung Regency. While the samples in this study were the village head, village secretary, village finance chief/treasurer, and the activity driving team (TPK). The sampling technique used was purposive sampling method. The number of samples used is 12 village offices with a total of 47 respondents. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the competence of village officials and moral sensitivity affect the prevention of fraud in village financial management. While the internal control system and organizational culture have no effect on fraud prevention in village financial management.

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Journal Info
Prosiding University Research Colloquium
Website

Abbrev

proceeding

Publisher

Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Subject

Humanities Computer Science & IT Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

Description

University Research Colloquium (URECOL) merupakan forum seminar nasional yang memberikan kesempatan untuk diseminasi, diskusi, dan mendapatkan follow up atas luaran penelitian maupun pengabdian kepada ...