Hamid, Abdul and Nasih, Mohammad (2021) Fraud prevention of village funds in East Java Indonesia. Management Science Letters 11. pp. 1-11. ISSN 1923-9343
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Peer review - Fraud Prevention of Village funds in east java indonesia.pdf Download (494kB) |
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Abstract
This review aims to sniff out potential fraud in controlling village funds and to find out effective mechanisms for preventing village fund fraud in Indonesia. However, apart from contributing in�stitutions that were small, previous researchers have ignored the problem of fraud shortly threaten�ing sustainability of institutions such as a small rural village in Indonesia. So, this study is intended to find out how a small village level institution can prevent fraud. This analysis uses a self-admin�istered questionnaire and distributes 250 questionnaires to village heads, secretary of village heads, and financial treasurers in village institutions with 179 questionnaires for which data can be pro�cessed. To test the theoretical model, multiple regression is used. Outputs from multiple regression reveals that a habit of honesty and integrity have a positive effect and significant, process and con�trol the internal and supervisory functions are good and behavioral religious has a positive effect but are less significant in the fraud preventive mechanism if implemented partially. This finding also provides a strong picture that if the four dimensions of fraud prevention mechanism must be implemented simultaneously to have high effectiveness and vice versa. On the whole, the research paper is advocating some tactics to prevent fraud which is effective to reduce the threat of fraud in the institution at the smallest village level in Indonesia and the countries of the developing others. The lack of studies empirically the impact of habits of honesty, internal control, and monitoring Duty proper religious behavior and attitudes in an effective study of fraud prevention in non-West�ern environments has answered the need for this research.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Anti-Fraud Tactics , Fraud , Village, funds |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 16 Mar 2022 09:34 |
| Last Modified: | 16 Mar 2022 09:34 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/2681 |
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