Pengaruh Sistem Pengendalian Internal dan Good Government Governance terhadap Pencegahan Fraud Pengelolaan Dana Desa
(Studi pada Pemerintahan Desa Pakuan Ratu Kab.Way Kanan)
DOI:
https://doi.org/10.30640/akuntansi45.v5i1.2418Keywords:
internal control system, good government governance, village funds, fraud, preventionAbstract
This research aim to analyze the influence of internal control system and good government governance toward village funds fraud prevention management in pakuan ratu sub-district way kanan regency. In this research, the researcher used quantitative method by using primary data which is questionnaire. The population that the researcher used was all of the village government officials in 3 districts in pakuan ratu sub-district, way kanan regency. the sample that the researcher used is saturated sampling technique and there were 57 village government officials. the technique to analyze the data by using validity test, reliability test, double linier regression and classic assumption test with SPSS 23 version. The result of this research shows that internal control system makes significantly good effect toward village funds fraud prevention and good government governance.References
Artikel Jurnal
Meita Sekar Sari dan Dwi Anggraeni Saputri (2019). “Pengaruh Pengendalian Internal Persediaan Dan Kualitas Sistem Informasi Akuntansi Terhadap Pencegahan Kecurangan (Fraud) Persediaan Pada PT. Indofarma Global Medica Bandar Lampung.” Seminar Nasional Hasil Penelitian dan Pengabdian 2019 IBI DARMAJAYA Bandar Lampung, 28 Agustus 2019
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Risiko Investasi Perusahaan Perbankan Yang Terdaaftar Di Bursa Efek
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Silvia, Dewi & Surya, Andi. (2023). “Efektifitas Pengendalian Internal, Whistleblowing System, dan Good Government Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa.” Seminar Nasional-Universitas Borobudur.2,1.
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Sudaryono.2018. “Metodologi Penelitian.” Raja Grafindo.
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Sumber Undang-undang
Peraturan Pemerintah No. 60 Tahun 2014 tentang dana desa.
Peraturan menteri keuangan (Permenkeu) Nomor 94/PMK.07/2021.
Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern
Pemerintah
Permenpan Nomor: PER/15/M.PAN/7/2008 tentang Pedoman Umum Reformasi
Birokrasi Menteri Negara Pendayagunaan Aparatur Negara
Undang Undang Nomor 20 Tahun 2019 tentang Keuangan.
Undang-Undang (UU) Nomor 6 Tahun 2014 tentang Desa.
Sumber dari internet dengan nama penulis
Badan Pusat Statistik Kabupaten Way Kanan (bps.go.id)
The Fraud Triangle Theory with its three elements 7386943 Vector Art at Vecteezy
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Copyright (c) 2024 Anesya Freni Livia, Nursalma Nursalma, Meita Sekar Sari
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