Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa
Abstract
The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds.
Keywords: Fraud; Competence; Internal Control System; Locus of Control.
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References
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Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), hal.1–12.
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Xu, Y., Zhang, L., & Chen, H. (2018). Board age and corporate financial fraud: An interactionist view. Long Range Planning, 51(6), pp.815–830.
Yang, D., Jiao, H., & Buckland, R. (2017). The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter? Technological Forecasting and Social Change, 125, pp.309–320.
Zamzami, F., Nusa, N. D. & Timur, R.P. (2016). The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. International Journal of Economics and Financial Issues. 6(S3) 66-69.
Armelia, P. A., & Wahyuni, M. A. (2020). Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Vokasi : Jurnal Riset Akuntansi, 9 (2), hal 61-70.
Atmadja, A. T., & Saputra, A. K. (2017). Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 12 (1), hal 7-16.
Davies, J. (2017). “It’s a really grey area”: An exploratory case study into the impact of the Jackson Reforms on organised insurance fraud. International Journal of Law, Crime and Justice, 51, pp. 45–57.
Dewi, I. G. A O. K, Sudiana, I. W, & Putra, I P. D. S. (2021). Pengaruh Locus of Control dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi. Hita Akuntansi Keuangan. 2 (2), hal 296-320.
Dewi, L. A. M., & Damayanthi, I. G. A. E. (2019). Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud. E-Jurnal Akuntansi, 26 (3) hal. 2375-2395.
Dewi, K. Y. K. & Ratnadi, M. D. (2017). Pengaruh Pengendalian Internal Dan Integritas Pada Kecenderungan Kecurangan Akuntansi Satuan Kerja Perangkat Daerah Kota Denpasar. E-Jurnal Akuntansi, 18(2), hal.917–941.
Dewi, N. K. P. P., & Rasmini, N. K. (2019). Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa. E-Jurnal Akuntansi, 29(3), hal.1071-1082.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), pp.105-114.
Husin, D. (2016). Flexibility Of Budget Accountability Using Flow Modification in the Design of Village Financial Accounting. Asia Pasific Fraud Journal, 1(1), pp.19–35.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, Dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Wajak. Jurnal Riset Mahasiswa Akuntansi, 8(1), hal.1–13.
Jayanti, L. S. I. D., & Suardana, K. A. (2019). Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, 29(3), hal.1117-1131.
Kartini. (2018). Developing Fraud Prevention Model in Regional Public Hospital in West Sulawesi Province. International Journal of Law and Management, 60(2), pp. 210-220.
Kibtiyah, M., Wirakusuma, M. G., & Sari, M. M. R. (2017). Pengaruh Kompetensi, Budaya Organisasi dan Gaya Kepemimpinan Pada Efektifitas Sistem Pengendalian Intern Pengadaan Barang/Jasa Pemerintah. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(5), hal.1877–1908.
Kuang, Y. F., & Lee, G. (2017). Corporate fraud and external social connectedness of independent directors. Journal of Corporate Finance, 45, pp.401–427.
Laksmi, P. S. P., & Sujana, I. K. (2019). Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, 26 (3), hal. 2155-2182.
Manosoh, H. (2016). A Number of Factors that Cause Fraud at The Government of North Sulawesi Province. Jurnal Akuntansi Universitas Sam Ratulangi Manado, 4:1, pp. 484–495.
Murthy, D. N. P., & Jack, N. (2017). Game theoretic modelling of service agent warranty fraud. Journal of the Operational Research Society, 68(11), pp.1399–1408.
Oliveira, C. B. de., & Filho, J. R. F. (2017). Agency problems in the public sector: The role of mediators between central administration of city hall and executive bodies. Revista de Administração Pública - RAP, 51(4), pp.596–615.
Palupi, P. (2020). Kompetensi Aparatur Desa, Kesadaran Anti- Fraud, Moralitas, Sistem Pengendalian Internal Dan Good Governance Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Institut Agama Islam Negeri Surakarta.
Pramayoga, I. B & Ramantha, P. (2020). Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi. 20 (1), hal. 226-237.
Purnama, D., & Azizah, S. N. (2020). Behavioral Accounting and Village Financial System: Its Impact on the Performance of Village Government Officials. 123, pp.54–58.
Romadaniati, Taufeni, T. & Azwir, N. (2020). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Whistleblowing System Terhadap Pencegahan Fraud pada Pemerintahan Desa dengan Moralitas Individu sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi. 4(3), hal.227-237.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta..
Sun, J., Kent, P., Qi, B., & Wang, J. (2019). Chief financial officer demographic characteristics and fraudulent financial reporting in China. Accounting and Finance, 59(4), pp.2705–2734.
Syaifullah, M. (2017). Understanding of Village Apparatus on Implementation Accounting Villages. International Journal of Science and Research, 6(8), pp.1168–1174.
Wardani, D. K., & Andriyani, I. (2017). Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Klaten. Jurnal Akuntansi, 5(2), hal.88–98.
Widarnawati, B. W., Santoso, B., & Suparman, L. (2018). Factors Affecting of Village Financial Management and Its Implications for Stakeholders Trust (Study on Villages in Central Lombok, Indonesia). International Journal of Economics, Commerce and Management, 6(3), pp.534–548.
Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), hal.1–12.
Wonar, K., Falah, S., & Pangayow, B. J. . (2018). Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan dan Sistem Pengendalian Intern Terhadap Pencegahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi. Jurnal Akuntansi, Audit & Aset, 1(2), hal.63–89.
Xu, Y., Zhang, L., & Chen, H. (2018). Board age and corporate financial fraud: An interactionist view. Long Range Planning, 51(6), pp.815–830.
Yang, D., Jiao, H., & Buckland, R. (2017). The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter? Technological Forecasting and Social Change, 125, pp.309–320.
Zamzami, F., Nusa, N. D. & Timur, R.P. (2016). The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. International Journal of Economics and Financial Issues. 6(S3) 66-69.
Published
2023-02-26
How to Cite
PUSPITA, Ni Kadek Mega Cahya; RATNADI, Ni Made Dwi.
Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 346-359, feb. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83846>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p05.
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