Preventing fraud in village financial management: the role of competence, systems, and anti-fraud awareness
DOI:
https://doi.org/10.58784/cfabr.319Keywords:
village apparatus competence, village financial system, fraud prevention, anti-fraud awareness, village financial managementAbstract
Fraud is an illegal act in the form of deception, concealment, or violation of trust committed by a person or organization with the aim of obtaining money, property, services, or to protect personal or business interests. Prevention of fraud needs to be done so that the organization, in this case the village government, does not suffer losses. The purpose of this study is to examine and analyze the influence of the competence of village apparatus and the village financial system on fraud prevention, as well as to examine and analyze whether anti-fraud awareness can moderate the influence of the competence of village apparatus and the village financial system on fraud prevention. This research was conducted in villages in East Bolaang Mongondow Regency, with all village heads and finance heads as respondents. The data analysis process to determine the results for outer model testing, inner model testing, and hypothesis testing. The results of this study are that the village apparatus competence and the village financial system have a significant positive effect on fraud prevention. This means that the higher the competence of village apparatus and the better the implementation of the village financial system application, the greater the prevention of fraud. The next result is that anti-fraud awareness strengthens the influence of village apparatus competence on fraud prevention. However, anti-fraud awareness weakens the influence of the village financial system on fraud prevention.
Downloads
References
Adiwilaga, R., Alfian, Y., & Rusdia, U. (2021). Sistem pemerintahan desa di Indonesia pedoman penyelenggaraan pemerintahan desa mengacu pada perundang-undangan periode 2014-2020. Manggu Makmur Tanjung Lestari.
Ardiansyah, E. I., Wardoyo, C., & Andayani, E. S. (2024). The influence of perception of internal control on fraud prevention with anti-fraud awareness as a moderation variable. Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL), 3(2), 664-674. https://doi.org/10.55047/marginal.v3i2.1112
Armelia, P. A., & Wahyuni, M. A. (2020). Pengaruh kompetensi aparatur desa, efektivitas pengendalian internal dan moral sensitivity terhadap pencegahan fraud dalam pengelolaan keuangan desa. Vokasi: Jurnal Riset Akuntansi, 9(2), 61-70. https://doi.org/10.23887/vjra.v9i2.26125
Arfiansyah, M. A. (2020). Pengaruh sistem keuangan desa dan sistem pengendalian intern pemerintah terhadap akuntabilitas pengelolaan dana desa. JIFA: Journal of Islamic Finance and Accounting, 3(1), 67-82. https://doi.org/10.22515/jifa.v3i1.2369
Atmadja, A. T., & Saputra, K. A. K. (2017). Pencegahan fraud dalam pengelolaan keuangan desa. Jurnal Ilmiah Akuntansi dan Bisnis, 12(1): 7-16. https://doi.org/10.24843/JIAB.2017.v12.i01.p02
Billa, R. D. S., & Indriani, M. (2023). Pengaruh pengendalian internal dan audit internal terhadap pencegahan fraud dengan anti-fraud awareness sebagai pemoderasi pada industri perbankan Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 8(1), 135-145. https://dx.doi.org/10.24815/jimeka.v8i1.22138
Bosko, M. D., Asyik, N. F., & Ardini, L. (2023). The influence of financial reporting compliance, apparatus competence, and internal control systems on fraud prevention in village fund management (Study of Village Government in Sikka Regency). Journal of Economics, Finance and Management Studies, 6(12), 5897-5907. https://doi.org/10.47191/jefms/v6-i12-16
Budiantoro, H., Aprillivia, N. D., & Lapae, K. (2022). Pengaruh penerapan GCG, kesadaran anti-fraud, dan integritas karyawan terhadap pencegahan kecurangan (Fraud). Jurnal Orientasi Bisnis dan Entrepreneurship, 3(1), 28-39. https://doi.org/10.33476/jobs.v3i1.2474
Budyatna, M. (2015). Teori-teori mengenai komunikasi antar-pribadi. Jakarta: Kencana.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. The Academy of Management Review, 22(1), 20-47. https://doi.org/10.2307/259223
Fajrin, F., H, F., & Suwandi, M. (2022). Good village governance: Mencegah fraud pengelolaan keuangan dana desa melalui aplikasi siskeudes. ISAFIR: Islamic Accounting and Finance Review, 3(2), 172-186. https://doi.org/10.24252/isafir.v3i2.30920
Fathia, J., & Indriani, M. (2022). Pengaruh sistem keuangan sesa terhadap pencegahan kecurangan (fraud) pengelolaan dana desa dengan moralitas individu sebagai pemoderasi (Studi di Desa Kabupaten/Kota Provinsi Aceh). Proceeding of National Conference on Accounting & Finance, 4, 455-468. https://journal.uii.ac.id/NCAF/article/view/22321
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. Springer: Switzerland.
Indonesia Corruption Watch. (2024). Laporan hasil pemantauan tren korupsi tahun 2023. Jakarta.
https://www.antikorupsi.org/sites/default/files/dokumen/Narasi%20Laporan%20Hasil%20Pemantauan%20Tren%20Korupsi%20Tahun%202023.pdf (accessed on September 10, 2024)
Insani, D. A. S., Tarjo., & Yuliana, R. (2020). The effect of fraud awareness and skepticism professionals on fraud prevention (Survey in Madura Area Inspectorate). ICFAG: International Colloquium on Forensics Accounting and Governance, 1(1), 34-40. https://conference.trunojoyo.ac.id/pub/icfag/article/view/9
Kartadjumena, E., & Indriyati, N. (2021). Pengaruh moderasi kesadaran anti kecurangan dan moralitas pada hubungan sistem pengendalian intern pemerintah dengan pencegahan kecurangan. JRAMB, 7(1), 25-35. https://ejurnal.mercubuana-yogya.ac.id/index.php/akuntansi/article/view/1586
Lorenza, R., Setiawati, E., & Bawono, A. D. B. (2024). The influence of village apparatus competence, compliance with financial reporting and internal control systems on fraud prevention with moral sensitivity as a moderation variable. The International Journal of Business Management and Technology, 8(1), 94-112. https://www.theijbmt.com/archive/0955/1008768780.pdf
Mawikere, L. M., Morasa, J., & Kapojos, P. (2022). Pengaruh peran perangkat desa dan kompetensi aparat desa terhadap akuntabilitas pengelolaan keuangan dana desa. Jurnal Syntax Admiration, 3(12), 1491-1504. https://doi.org/10.46799/jsa.v3i12.514
Nurbaya, St. (2022). Pengaruh kesadaran anti-fraud dalam memoderasi hubungan the fraud triangle terhadap kecurangan (Studi pada kantor akuntan publik Kota Makassar dan Kabupaten Gowa). AAOS: Accounting, Accountability and Organization System Journal, 4(1), 98-122. https://doi.org/10.47354/aaos.v4i1.425
Olivia., & Lastanti, H. S. (2022). Pengaruh pengendalian internal, independensi, whistleblowing system, anti-fraud awareness, dan integritas terhadap pencegahan fraud. Jurnal Ekonomi Trisakti, 2(2), 261-272. http://dx.doi.org/10.25105/jet.v2i2.14217
Periansya., et al. (2023). Whistleblowing, fraud prevention, and fraud awareness: Evidence from the Palembang local government of Indonesia. Problems and Perspectives in Management, 21(2), 556-566. http://dx.doi.org/10.21511/ppm.21(2).2023.51
Pinatik, S., Morasa, J., Walandouw, S. K., & Mintalangi, S. S. E. (2024). Analysis of village government financial reporting in Ratahan District, Southeast Minahasa Regency. International Journal of Research and Innovation in Social Science (IJRISS), 8(3), 3380-3388. https://dx.doi.org/10.47772/IJRISS.2024.803244S
Romadaniati., Taufik, T., & Nasir, A. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud pada pemerintah desa dengan moralitas individu sebagai variabel moderasi (Studi pada desa-desa di Kabupaten Bengkalis). Bilancia: Jurnal Ilmiah Akuntansi, 4(3), 227-237. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/734
Saputra, K. A. K., Mu’ah, M., Jurana., Korompis, C. W. M., & Manurung D. T. H. (2022). Fraud prevention determinants: A Balinese cultural overview. Australasian Accounting, Business and Finance Journal, 16(3), 167-181. http://dx.doi.org/10.14453/aabfj.v16i3.11
Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. Cetakan Kesembilan Belas. Bandung: Alfabeta.
Sulistiyantoro, D., & Zahara, I. (2023). Pengaruh sistem pengendalian internal, aksesibilitas informasi desa, kompetensi aparatur desa, sistem keuangan, pemanfaatan teknologi informasi, gaya kepemimpinan kepala desa terhadap pencegahan kecurangan pengelolaan dana desa. Jurnal Analisa Akuntansi dan Perpajakan, 7(2), 185-199. https://ejournal.unitomo.ac.id/index.php/akuntansi/article/view/6243
Ternalemta., Kalangi, L., & Tinangon, J. J. (2021). Pengaruh kompetensi sumber daya manusia, penerapan akuntansi berbasis akrual, sistem pengendalian internal pemerintah dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan. Jurnal Riset Akuntansi dan Auditing “GOODWILL”, 12(1), 38-50. https://doi.org/10.35800/jjs.v12i1.32359
The Institute of Internal Auditors. (2019). Internal audit dan kecurangan: Asurans atas kontrol kecurangan fundamental untuk keberhasilan. IIA Position Paper. https://www.theiia.org/globalassets/documents/resources/fraud-and-internal-audit-assurance-over-fraud-controls-fundamental-to-success-april-2019/fraud-and-internal-audit-indonesian.pdf (accessed on September 17, 2024)
Tinay, A., Karamoy, H., & Sondakh, J. J. (2022). Analisis kecenderungan kecurangan (fraud) dalam pengelolaan keuangan desa menggunakan fraud diamond theory (Studi empiris di Kecamatan Wori). Jurnal Riset Akuntansi dan Auditing “Goodwill”, 13(2), 216-234. https://ejournal.unsrat.ac.id/v3/index.php/goodwill/article/view/45790
Tuanakotta, T. M. (2012). Akuntansi forensik dan audit investigatif, Edisi 2. Jakarta: Salemba Empat.
Wahongan, L., Tinangon, J. J., & Wokas, H. R. N. (2024). The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union. The Contrarian: Finance, Accounting, and Business Research, 3(1), 1-13. https://doi.org/10.58784/cfabr.116
Wahyudi, S., Achmad, T., & Pamungkas I. D. (2022). Prevention village fund fraud in Indonesia: Moral sensitivity as a moderation variable. MDPI Journal, 10(1), 1-16. https://doi.org/10.3390/economies10010026
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Katryn Natania Mega, Jantje J. Tinangon, Stanley Kho Walandouw
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
