Pengaruh Religiusitas dan Moralitas Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa (Studi Pada Desa di Kecamatan Ngoro dan Trawas Kabupaten Mojokerto)
Abstract
This study goals to observe the impact of religiosity and morality on the prevention of fraud in handling village budget (a observe conducted in villages in the Ngoro and Trawas sub-districts, Mojokerto Regency). The sampling method used on these studies is purposive sampling. The populace includes the Village Head, Village Secretary, and Village Finance Head in Ngoro and Trawas sub-districts, Mojokerto Regency, East Java Province. Ngoro sub-district consists of 19 villages, while Trawas sub-district accommodates 13 villages. The consequences of the simultaneous check (F-check) suggest that the variables of religiosity and morality together have a large impact on fraud prevention in village fund control. The partial check results (t-take a look at) display that the religiosity variable has a nice and great effect on fraud prevention in village fund management. Further, the partial check effects (t-take a look at) display that the morality variable also has a fantastic and large impact on fraud prevention in village fund control.
Keywords: Religiosity, Morality and Fraud PreventionFull Text:
PDFReferences
ACFE. (2016). Diambil kembali dari www.acfe.com
Ancok, J., & Suroso, F. N. (2005). Psikologi Islam: Solusi Islam Atas Pronlematika Psikologi. Jakarta: Pustaka Pelajar.
Aranta, P. (2013). Pengaruh Moralitas Aparat Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pemerintah Kota Sawahlunto). Jurnal Akuntansi.
Cahyadi, M. F., & Sujana, E. (2020). Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi dan Humanika, 2599-2651.
Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99â€. Journal of Corporate Governance and Firm Performance.
Fathia, J., & Indriani, M. (2022). Pengaruh sistem keuangan desa terhadap pencegahan kecurangan (fraud) pengelolaan dana desa dengan moralitas individu sebagai pemoderasi (studi di Desa Kabupaten/Kota Provinsi Aceh). NCAF, 455-468.
Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Jalaluddin, H. (2002). Psikologi Agama. Jakarta: : PT. Grafindo Perkasa.
Jusup, A.-H. (2001). Auditing (Pengauditan). Yogyakarta: STIE-YKPN.
Kabupaten Mojokerto. (2018). Dinas Pemberdayaan Masyarakat dan Desa. Diambil kembali dari https://mojokertokab.go.id/data-dan-statistik/pemerintahan-1680505408
Kasiram, M. (2008). Metodologi Penelitian Kuantitatif Dan Kualitatif. Malang: UIN- Malang Pers.
Kohlberg, L., & Turiel, E. (1971). Moral Development and Moral Education. In G. S. Lesser (Ed.). Psychology and Educational Practice.
Nashori, F., Mucharam, R. D., & Ru'iya, S. (2002). Mengembangkan Kreativitas Dalam Perspektif Psikologi Islam. Menara Kudus.
Permendesa, PDT, dan Transmigrasi RI. (2016). Permendesa, PDT, dan Transmigrasi RI No.21 Tahun 2016 tentang Penetapan Prioritas Penggunaan Dana Desa .
Sarjono, H., & Julianita, W. (2011). SPSS vs LISREL: Sebuah Pengantar, Aplikasi Untuk Riset . Jakarta: Salemba Empat, 2011).
Shihab, M. Q. (2006). Menabur Pesan Ilahi: Al-Qur’an Dan Dinamika Kehidupan Masyarakat. Lentera Hati.
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D . Bandung: CV. Alfabeta.
Umar, H. (2010). Desain Penelitian MSDM Dan Perilaku Karyawan: Paradigma Positivistik Dan Berbasis Pemecahan Masalah. Jakarta: Rajawali Pers’, PT. Grafindo Persada.
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License


