Pencegahan Fraud Dana Desa Melalui Kepatuhan Pelaporan Keuangan dan Sistem Pengendalian Intenal: Studi Kasus di Kecamatan Delanggu

Triawan Hidayat; Heni Susilowati

doi:10.55606/jaemb.v6i1.8321

Authors

Triawan Hidayat Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern Kartasura
Heni Susilowati Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern Kartasura

DOI:

https://doi.org/10.55606/jaemb.v6i1.8321

Keywords:

Financial Reporting Compliace, Internal Control System, Fraud Prevention

Abstract

Transparent and accountable management of village funds is essential for mitigating corruption and fraudulent action that adversely affect the community. This study aims to evaluate the influence of financial reporting compliance and internal control system on fraud prevention in the management of village funds, specifically in the villages of Delanggu District. This study utilised a quantitative technique through a survey approach, collecting data via questionnaires delivered directly to 64 village outhorities using a comprehensive sampel strategy. Data analys is was performed with multiple linear regressions. The results demonstrate that financial reporting comliance and internal control system concurrently and partially exert a positive and significant impact on fraud prevention. This discovery validates that enhancing supervision and executing financial governance are essetial for establishing transparent and accountable village administration. This study indicates the necessity to enhance the competencies of village officials and establish a standardizen internal control system to bolster fraud prevention and promote transparent and accountable management of village funds.

References

[1] B. B. M. Harianto, Mudjirahardjo and H. N. Wiyaka Agus, “Village Fund Management Accountability in Preventing Bureaucracy Corruption Behavior,” Res. Humanit. Soc. Sci., vol. 12, pp. 24–32, Aug. 2022, doi: 10.7176/RHSS/12-16-03.

[2] D. Anandya and K. Ramdhana, “Laporan Hasil Pemantauan Tren Korupsi Tahun 2023,” Indones. Corrupt. Watch, pp. 1–51, 2024, [Online]. Available: https://antikorupsi.org/sites/default/files/dokumen/Narasi Laporan Hasil Pemantauan Tren Korupsi Tahun 2023.pdf

[3] T. Eka Ardiana and L. O. Sugianto, “The Influnce of Finacial Reporting Compliance, Government Personnel Competency Towards Fraud Prevention in Village Fund Management (Case Study in Kecamatan Siman Kabupaten Ponorogo),” Bus. Account. Res. Peer Rev. J., vol. 4, no. 4, pp. 1265–1275, 2020, [Online]. Available: https://jurnal.stie-aas.ac.id/index.php/IJEBAR

[4] K. Wonar, S. Falah, and B. J. . Pangayow, “Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan dan Sistem Pengendalian Intern Terhadap Pencecgahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi,” J. Akuntansi, Audit Aset Vol., vol. 1, no. 2, pp. 63–89, 2018.

[5] M. Din, S. Laupe, and M. Iqbal, “The Effect of Local Apparatus Competence, Financial Reporting Compliance and Internal Control Environment on Fraud Prevention: The Role of Local Assistants as Moderation Variable,” Adv. Econ. Bus. Manag. Res., vol. 163, pp. 57–60, 2021, [Online]. Available: http://creativecommons.org/licenses/by-nc/4.0/

[6] L. N. Rahimah, Y. Murni, and L. Shanti, “Pengaruh Penyajian Laporan Keuanga Desa, Lingkungan Pengendalian dan Moralitas Individu Terhadap Pencegahan Fraud yang Terjadi Dalam Pengelolaan Alokasi Dana Desa (Studi Kasus di Desa Sukamantri, Desa Sukamanah, Desa Sukaresmi dan Desa Gunungjaya Kecamata,” J. Ilm. Ilmu Ekon., vol. 6, no. 12, pp. 139–154, 2018.

[7] E. Sujana, A. K. Saputra, and D. T. H. Manurung, “Internal Control Systems and Good Village Governance to Achieve Quality Village Financial Reports,” Int. J. Innov. Creat. Chang., vol. 12, no. 9, pp. 98–108, 2020, [Online]. Available: www.ijicc.net

[8] B. Natasia, D. Aprillia, D. Oktaviyanti, D. Setiawan, F. N. Fadila, and E. Meikhati, “Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Dalam Pelaporan Keuangan,” Semin. Nas. CALL Pap. HUBISINTEK, pp. 74–79, 2021.

[9] Fajrin FH. FSuwandi M, “Good Village Governance: Mencegah Fraud Pengelolaan Keuangan Dana Desa Melalui Aplikasi SISKEUDES,” ISAFIR Islam. Account. Financ. Rev., pp. 172–186, 2022, doi: https://doi.org/10.24252/isafir.v3i2.30920.

[10] K. Audela and I. Kristianti, “The Effectiveness of Internal Control in Village Fund System,” AFRE (Accounting Financ. Rev., vol. 5, no. 1, pp. 1–10, Mar. 2022, doi: 10.26905/afr.v5i1.7469.

[11] F. Zahrotin, “Relasi Good Government Pada Akuntanbilitas Alokasi Dana Desa (Studi Kasus: Desa Gejagan Kecamatan Loceret Kabupaten Nganjuk),” J. Ilm. Raflesia Akunt., vol. 8, no. 1, pp. 1–11, Apr. 2022, doi: 10.53494/jira.v8i1.115.

[12] H. A. Kassem Rasha, “The New Fraud Triangle Model,” J. Emerg. Trends Econ. Manag. Sci., vol. 3, pp. 191–195, 2012.

[13] L. H. Clements and M. Knudstrup, “Which Fraud Investigation Procedures Are Most Often Performed?,” J. Forensic Investig. Account., vol. 8, no. 2, pp. 168–178, 2016.

[14] Amrizal, “Pencegahan dan Pendeteksian Kecurangan Oleh Internal Auditor,” Jakarta, 2004.

[15] K. Akhyaar, A. H. Purwantini, N. Afif, and W. A. Prasetya, “Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa,” KRISNA Kumpul. Ris. Akunt., vol. 13, no. 2, pp. 202–217, Jan. 2022, doi: 10.22225/kr.13.2.2022.202-217.

[16] A. A. Alrahim and P. Wibowo, “Analisis manfaat laporan keuangan berbasis AKRUAL dalam pengambilan keputusan di Pemerintah Kabupaten Bantaeng,” Jae (Jurnal Akunt. Dan Ekon., vol. 7, no. 3, pp. 80–93, 2022, doi: 10.29407/jae.v7i3.18579.

[17] N. Sri Mulyati, E. Faridah, and B. Prawiranegara, “Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan,” Akuntapedia, vol. 1, no. 1, pp. 60–71, 2019, [Online]. Available: https://jurnal.unigal.ac.id/index.php/akuntapedia/index

[18] F. Islamiyah, “Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Iternal, dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa di Kecamatan Wajak (Studi Empiris Pada Desa Sukoanyar, Desa Wajak, Desa Sukolilo, Desa Blayu dan Desa Patok,” J. Ris. Mhs. Akunt., vol. 8, no. 1, pp. 1–13, 2020.

[19] N. K. R. Eldayanti, S. A. P. A. Indraswarawati, and N. W. Yunianisih, “Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Integrasi dan Akuntabilitas Terhadap Pencegahan Kecuranag (Fraud) Dalam Pengelolaan Dana Desa,” Hita Akunt. dan Keuang., pp. 465–494, 2020, [Online]. Available: www.bpkp.go.id

[20] M. Bagus Fahreza, W. Sadtyo Nugroho, A. Hakim Purwantini, P. Studi Akuntansi, and F. Ekonomi dan Bisnis, “The 5 th Business and Economics Conference in Utilization of Modern Technology Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, Dan Kompetensi Aparatur Desa Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi ,” 2022, [Online]. Available: https://journal.unimma.ac.id