Analysis Of Fraud Prevention in Village Fund Management Using Anti-Fraud Awareness and Whistleblowing System
DOI:
https://doi.org/10.53494/jira.v10i1.378Kata Kunci:
Anti-Fraud Awareness, Whistleblowing System, Fraud Prevention In Village Fund ManagementAbstrak
Fraud is an issue that still affects organizations on a regular basis. The administration of village funds was one of the fraud incidents. Increasing each person's anti-fraud awareness and creating a whistleblowing system that serves as a conduit for reporting any act of violation committed within the organization are two ways to reduce the number of fraud cases involving village fund administration. There were fifteen villages in the Mengwi sub-district that made up the research population. People who might be involved in managing village finances, such as the village consultative council, the village head, the village secretary, and the village treasurer, made up the research samples. Partial Least Square (PLS) analysis with a variance-based SEM equation model was used to evaluate hypotheses. The test results found that anti-fraud awareness had an effect on the whistleblowing system, anti-fraud awareness had an effect on fraud prevention in village fund management, the whistleblowing system had an effect on fraud prevention in village fund management, and anti-fraud awareness through the whistleblowing system had an impact on fraud prevention in village fund management.
Referensi
Albrecht, W. S. , A. C. O. , A. C. C. , & Z. M. F. (2012). Fraud Examination (Fourth). Soth-Western Cengage Learning.
Albrect, W.S., A. C. C. and A. C. D. (2002). "Fraud Examination (Thomson, Ed.).
Anandya, K. C. R., & Werastuti, D. N. S. (2020). Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud Pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2).
Annisaa, Z., & Nurlaeli, S. (2022). Determinants of Whistleblowing Intentions: The Role of Education in Building Personal Integrity. Asia Pacific Fraud Journal, 7(1), 103. https://doi.org/10.21532/apfjournal.v7i1.262
Arpani, M. L., Silfi, A., & Anggraini, L. (2022). Pengaruh whistleblowing system, kompetensi aparatur dan kesadaran Anti kecurangan terhadap pencegahan kecurangan (Studi Empiris Pada OPD Kota Pekanbaru Provinsi Riau). SYNERGY: Jurnal Bisnis Dan Manajemen, 2(1), 34–44. https://doi.org/10.52364/synergy.v2i1.16
Association of Certified Fraud Examiners (ACFE). (2019). Survei Fraud Indonesia.
Balipost. (2019). Sidang Korupsi APBDes, Oknum Perbekel. Https://Www.Balipost.Com/News/2019/02/13/68750/Sidang-Korupsi-APBDes,Oknum-Perbekel...Html.
BPK Bali. (2018). Korupsi Dana Desa Mengwitani, Mantan Perbekel Dipenjara. Https://Bali.Bpk.Go.Id/Wp-Content/Uploads/2018/02/Korupsi-Dana-Desa-Mengwitani-Mantan-Perbekel-Dipenjara.Pdf.
Budiantoro., Aprillivia, N. D., & Lapae, K. (2022). Pengaruh Penerapan Good Corporate Governance (Gcg) , Kesadaran Anti-Fraud, Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud). Jurnal Orientasi Bisnis Dan Entrepreneurship (JOBS), 3(1), 28–39. https://doi.org/10.33476/jobs.v3i1.2474
Cressey, D. (1953). Other People’s Money: A Study In The Social Physhology Of Embezzlement (IL). New Jersey: Patterson Smith.
Dinda Natalia, S. A. P., & Sujana, I. K. (2022). Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, 32(12), 3552. https://doi.org/10.24843/eja.2022.v32.i12.p06
Fitriani, S. D., Dewata, E., & Indriasari, D. (2022). Pencegahan Fraud Pengadaan Barang dan Jasa Melalui Whistleblowing System dan Kesadaran Anti Fraud. JAS (Jurnal Akuntansi Syariah), 6(2), 140–151.
Insani, D. A. S., Tarjo, & Yuliana, R. (2020). The Effect of Fraud Awareness and Skepticism Professionals on Fraud Prevention (Survey in Madura Area Inspectorate). In International Colloquium on Forensics Accounting and Governance (ICFAG) (Vol. 1, Issue 1).
Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. ETIKONOMI, 17(2), 297–306. https://doi.org/10.15408/etk.v17i2.7473
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kompas.2023. (n.d.). Rawan Korupsi, Pengawasan Pada Penggunan Dana Desa Harus Diperkuat. Https://Www.Kompas.Id/Baca/Polhuk/2023/03/15/Rawan-Korupsi-Pengawasan-Dana-Desa-Harus-Diperkuat.
Pramudyastuti, O. L., Rani, U., Nugraheni, A. P., Fitri, G., & Susilo, A. (2021). Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator. In Jurnal Ilmiah Akuntansi) • (Vol. 6, Issue 1).
Prena, G. Das, & Kusmawan, R. M. (2020). Faktor-faktor Pendukung Pencegahan Fraud Pada Bank Perkreditan Rakyar. JIA (Jurnal Ilmiah Akuntansi), 5(1), 84–105.
Ramadhan, D. (2022). Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic. Asia Pacific Fraud Journal, 7(2), 213. https://doi.org/10.21532/apfjournal.v7i2.266
Sayidah, N. (2018). Internalization Of The Value Of Metal Revolution In Forensic Accounting And Investigative Audit Learning Models. Asia Pacific Fraud Journal, 3(2), 297–305. https://doi.org/10.21532/apfj.001.18.03.02.12
Sustika, A. D., Utami, I., & Hapsari, A. N. S. (2020). Whistleblowing For Fraud: Perspective Of Leadership Types And Accountability Pressure. Asia Pacific Fraud Journal, 5(2), 161. https://doi.org/10.21532/apfjournal.v5i2.153
Sweeney, P. (2008). Hotlines Helpful for Blowing the Whistle. Financial Executive, 24(4), 28–32.
Yuniarti, R. D. (2017). The Effect Of Internal Control And Anti-Fraud Awareness On Fraud Prevention (A Survey On Inter-Govermental Organizations). Journal of Economics, Business & Accountancy Ventura, 20(1), 113–124. https://doi.org/10.14414/jebav.v20i1.626
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Made Yessi Puspitha, Ni Putu Erviani Astari, Rai Gina Artaningrum
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.