Pencegahan Kecurangan Dana Desa di Indonesia: Sensitivitas Moral Sebagai Variabel Moderasi

Abstract

In order to support the implementation of the tasks and functions of the village in the administration and development of the village in all aspects in accordance with its authority, Law No. 6/2014 mandates the Government to allocate Village Funds. The Village Fund is budgeted annually in the State Budget and is given to each village as one of the sources of village income. This policy also integrates and optimizes all existing budget allocation schemes from the government to villages. However, in Indonesia there have been many cases of fraud committed by individuals for their own interests or by a group of people, causing losses to others. The fraud that occurs is phenomenal. The fraud is in the form of manipulated financial reports, document omissions, and manipulating profits which can result in financial losses. his shows that fraud can occur anywhere, whether private agencies are capable of government agencies. Therefore, this study aims to determine the effect of the competence of village officials, the amount of compensation, the internal control system, and the application of accountability on preventing fraud of village funds moderated by moral sensitivity. For further researchers, it is hoped that other independent variables will be used so that the research variation will increase and find out other causes that can affect the prevention of village fund fraud. This shows that fraud can occur anywhere, whether private agencies are capable of government agencies. Therefore, this study aims to determine the effect of the competence of village officials, the amount of compensation, the internal control system, and the application of accountability on preventing fraud of village funds moderated by moral sensitivity. For further researchers, it is hoped that other independent variables will be used so that the research variation will increase and find out other causes that can affect the prevention of village fund fraud.

Keywords: Prevention of village fund fraud, moral sensitivity, village official competence, amount of compensation, internal control system, and implementation of accountability.