THE EFFECT OF INTERNAL LOCUS OF CONTROL, VILLAGE APPARATUS COMPETENCE, AND SELF-EFFICACY ON THE PREVENTION OF VILLAGE FUND FRAUD
DOI:
https://doi.org/10.5281/zenodo.20097018Keywords:
Internal Locus of Control, Competence, Self-Efficacy, FraudAbstract
The prevention of Village Fund fraud has become a crucial issue due to the increasing allocation of Village Funds and the high number of irregularities in their management. Fraud prevention efforts can be carried out by strengthening internal factors and the competence of village officials. This study aims to empirically examine the effect of internal locus of control, village apparatus competence, and self-efficacy on the prevention of Village Fund fraud. The research was conducted in Badung Regency, Bali Province, involving village officials from 46 villages using a purposive sampling technique, including village heads, secretaries, and treasurers who had served for at least one year. The collected data were analyzed using multiple linear regression analysis. The results indicate that internal locus of control, village apparatus competence, and self-efficacy have a positive and significant effect on the prevention of Village Fund fraud. This implies that improvements in internal locus of control, village apparatus competence, and self-efficacy can enhance fraud prevention in Village Fund management.
References
Adi Kurniawan Saputra, K., Dian Pradnyanitasari, P., Priliandani, N. M. I., & Putra, I. G. B. N. (2019). Praktek Akuntabilitas dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Fraud Dalam Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(2), 168–176. https://doi.org/10.22225/kr.10.2.915.168-176
Adi Kurniawan Saputra, K., Wanda Melati Korompis, C., & H Manurung, D. T. (2022). Fraud Prevention Determinants: A Balinese Cultural Overview. Jurana & Korompis: Fraud Prevention Determinants, 16(3), 167–181.
Amadioha, A., & Ojiugo, N. G. (2022). EPRA International Journal of Environmental Economics, Commerce and Educational Management. EPRA International Journal of Environmental Economics, Commerce and Educational Management, 9(4), 59–65. https://doi.org/10.36713/epra0414
Artani, K. T. B. (2018). Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali. KnE Social Sciences, 3(11), 37. https://doi.org/10.18502/kss.v3i11.2748
Atmadja, A. T., & Saputra, A. K. (2017). Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 7–16. https://doi.org/10.24843/jiab.2017.v12.i01.p02
KPK, 2023. Laporan tahunan KPK 2023. s.l.:Komisi Pemberantasan Korupsi.
Miller, L. (1999). Editorial. International Journal of Training and Development, 2, 82–89.
Mufidah, M., & Masnun, M. (2021). Pengaruh Pengendalian Internal dan Kompetensi Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa di Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi. Ekonomis: Journal of Economics and Business, 5(2), 519. https://doi.org/10.33087/ekonomis.v5i2.408
Natasya Aurel, D., Fauzi, A., & Susanti, S. (2023). Pengaruh Efikasi Diri, Teman Sebaya, Dan Integritas Siswa terhadap Kecurangan Akademik. Jurnal Riset Pendidikan Dan Pengajaran, 2(2), 156–175. https://transpublika.co.id/ojs/index.php/JRPP
Ningrat, C. I. N. K., & Supadmi, N. L. (2019). Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah. E-Jurnal Akuntansi, 29(2), 683–697. https://doi.org/10.24843/eja.2019.v29.i02.p15
Pambudi, R. (2024, 10 8). Dana Desa Rp609 Triliun Tersalurkan, Indonesia Capai Elektrifikasi 99,82% di Berbagai Wilayah Terpencil. Retrieved from tvonenews.com: https://www.tvonenews.com/ekonomi/254106-dana-desa-rp609-triliun-tersalurkan-indonesia-capai-elektrifikasi-9982-di-berbagai-wilayah-terpencil?page=all
Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa yang Bersumber dari APBN.
Pramita, G. I. A. A. I., Dewi, P. R. A., Pradnyani, I. G. A. A., & Sumantri, I. G. A. N. A. (2024). Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud. Jurnal Meneksi, 13(1), 242–248.
Puspita, N. K. M. C., & Ratnadi, N. M. D. (2023). Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa. E-Jurnal Akuntansi, 33(2), 346–359. https://doi.org/10.24843/eja.2023.v33.i02.p05
Saputra, M. J. K. M., 2022. Fraud Prevention Determinants: A Balinese Cultural Overview. Australasian Accounting Business and Finance Journal, Vol 16(3), pp. 167-181.
Saputra, P. P. P., 2019. Praktek Akuntabilitas Dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Frauddalam Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, Vol 10(8), pp. 168-176.
Suandewi, A. (2021). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Moralitas dan Whistleblowing Terhadap Pencegahan Kecurangan (Fraud) Pengelolaan Dana Desa (Studi Empiris Pada Desa Se-Kecamatan Payangan). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 29–49.
Sugiyono, 2023. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suh, J. B., Shim, H. S., & Button, M. (2019). Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control. International Journal of Law, Crime and Justice, 53, 46–55. https://doi.org/10.1016/j.ijlcj.2018.02.003
Suhartono, Astrina, & Majid, J. (2023). Pengaruh Kompetensi Pegawai dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi. Accounting Trusted, Inspiring, Authentic Journal, 7(1), 18–35. http://jurnal.umberau.ac.id/index.php/accountia
Supadmi, N. L., & Suputra, D. D. G. (2018). Pengaruh Kapasitas Sumber Daya Manusia, Kejelasan Sasaran Anggaran dan Sistem Pelaporan Keuangan pada Akuntabilitas Pengelolaan Dana Desa di Kota Denpasar. E-Jurnal Akuntansi, 13(2), 132–145.
Sutrisno, dan Saifuddin Zuhri. (2019). “PKM Peningkatan Kompetensi Guru Melalui Pelatihan Penulisan Artikel Ilmiah Penelitian Tindakan Kelas.” Journal of Dedicators Community 3(1):53–61.
Trompeter, G., Carpenter, T., Desai, N., Jones, K., & Riley, R. (2021). A Synthesis of Fraud Related Research. American Accounting Association, 1–63.
Ulantari, P. P., & Suartana, I. W. (2023). Locus of Control, Whistleblowing, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 33(7), 1743–1754. https://doi.org/10.24843/eja.2023.v33.i07.p04
Undang-Undang Nomor 6 Tahun 2014 tentang Desa.
Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wahyu, K., & Maharani, B. (2023). Pengaruh Self Efficacy, Controllability dan Norma Subjektif Terhadap Intensi Whistleblowing. Account; Jurnal Akuntansi, Keuangan Dan Perbankan, 10(2).
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2021). Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud. WSEAS Transactions on Environment and Development, 17, 672–684. https://doi.org/10.37394/232015.2021.17.65
Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect, Whistleblowing System, Internal Locus of Control dan Kompetensi Aparatur Dalam Pencegahan Fraud Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39.
Widyatama, A., & Novita, L. (2017). Pengaruh Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (ADD). Berkala Akuntansi Dan Keuangan Indonesia, 02(02), 1–20.
Wirakusuma, I. G. B., & Setiawan, P. E. (2019). Pengaruh Pengendalian Internal, Kompetensi dan Locus Of Control Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 26(2), 1545–1569. https://doi.org/10.24843/eja.2019.v26.i02.p26
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 12(72), 38–42. https://digitalcommons.kennesaw.edu/facpubs
Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The Influence of Good University Governance and Intellectual Capital on University Performance in Indonesia. Academic Journal of Interdisciplinary Studies, 10(1), 57–70. https://doi.org/10.36941/ajis-2021-0006
Zhang, H. &. Lee. C., 2023. Managerial Opportunism and Earnings Manipulation during Economic. International Journal of Accounting Research, Vol 11(2), pp. 134-148.
