Pengaruh Kompetensi Sumber Daya Manusia Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa
(Studi Kasus pada Desa Tou Timur, Desa Pise, Desa Kota Baru Dan Desa Tou Kecamatan Kota Baru Kabupaten Ende)
DOI:
https://doi.org/10.58192/populer.v2i3.1247Keywords:
Human Resource Competence, Individual Morality, fraud prevention, village fund managementAbstract
This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.
References
Hariawan, I. M. H., Sumadi, N. K., & Erlinawati, N. W. A. (2020). Pengaruh kompetensi sumber daya manusia, whistleblowing system, dan moralitas individu terhadap pencegahan kecurangan (Fraud) dalam pengelolaan keuangan desa. Hita Akuntansi Dan Keuangan, 1(1), 586–618. https://ejournal.unhi.ac.id/index.php/HAK
Henrikus Herdi, Lidwina Mulinbota Moron & Yoseph Darius Purnama Rangga. 2023. Pengaruh Budaya Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Ikamala. Jurnal Kompetitif, 12 (1), 1-14. https://ejournal.univ-tridinanti.ac.id/index.php/kompetitif/index.
Peraturan Kementrian Dalam Negeri ( Permendagri ) No. 113 Tahun 2014. Tentang Pengelolaan keuangan Desa. 2014. Jakarta: Kementrian Dalam Negeri.
Sugiyono. (2018). Metode Penelitian Kuantitatif. Bandung. https://repository. stei.ac.id/2117/3/BAB/203.
Sugiyono. (2021). Hipotesis Penelitian. https://www.kompas.com/skola/read.
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa. 2014. Jakarta: Dewan Perwakilan Rakyat.
Wilhelmina Mitan, Siktania Maria Diliana & Robertho Tomy Meyer. (2021). Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Laporan Keuangan Pada Koperasi Kredit Sube Huter. Jurnal Ilmiah Wahana pendidikan, 7(5), 212-227. https://jurnal.peneliti.net/index.php/JIWP.
Wihelmina M. Yulia Jaeng , Wilhelmina Mitan. (2023). Pengaruh penerapan sistem keuangan Desa (SISKEUDES) dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada Desa Nita dan Desa Lusitada. jurnal ekonomi, akuntansi dan manajemen, 2(4). Doi https://doi.org/10.30640/inisiatif.
Yoseph Darius Purnama Rangga & Yohana Erlina. (2022). Pengaruh Kinerja Pegawai Dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Pelaporan Keuangan. (Studi Kasus Pada Pengelola Keuangan dan Aset Daerah Kabupaten Sikka). Jurnal Accounting Unipa, 1(2), 44-53.
