Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management
This study aims to identify variables that influence the occurrence of misappropriation of village funds and determine effective measures to prevent it. This study used a quantitative approach using questionnaires as the survey technique. Primary data was collected from 97 respondents who were v...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2024-03-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/4829 |
| _version_ | 1797260044709920768 |
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| author | Riyan Surya Wibowo Zulfikar Zulfikar Fatchan Fatchan Achyani |
| author_facet | Riyan Surya Wibowo Zulfikar Zulfikar Fatchan Fatchan Achyani |
| author_sort | Riyan Surya Wibowo |
| collection | DOAJ |
| description |
This study aims to identify variables that influence the occurrence of misappropriation
of village funds and determine effective measures to prevent it. This study used a
quantitative approach using questionnaires as the survey technique. Primary data was
collected from 97 respondents who were village administrators in Banyudono Subdistrict. Statistical analysis was conducted using multiple linear regression. The
hypotheses regarding the influence of superior pressure, internal control system,
individual morality, apparatus ability, and leadership on preventing village fund fraud
were rejected. However, the hypothesis regarding the influence of unethical behavior
was accepted, highlighting the significant negative impact of such behavior on fraud
prevention. This study provides deep insight into the factors that influence fraud in the
management of village funds and demonstrates the need for effective preventive
measures. The results of this study can be used as a basis for developing more
transparent and accountable village fund management strategies. This research makes
a new contribution to the understanding of fraud in the management of village funds
by adapting the Fraud Hexagon Hypothesis (Vousinas, 2019) to the context of village
fund management, which involves aspects of collusion as an additional factor that can
influence the occurrence of fraud.
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| first_indexed | 2024-04-24T23:19:04Z |
| format | Article |
| id | doaj.art-0501b64b0de1454cb633a8e4a790d5b6 |
| institution | Directory Open Access Journal |
| issn | 2621-606X |
| language | English |
| last_indexed | 2024-04-24T23:19:04Z |
| publishDate | 2024-03-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj.art-0501b64b0de1454cb633a8e4a790d5b62024-03-16T14:37:01ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2024-03-017210.31538/iijse.v7i2.4829Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund ManagementRiyan Surya Wibowo0Zulfikar Zulfikar1Fatchan Fatchan Achyani2Universitas Muhammadiyah Surakarta, Surakarta, IndonesiaUniversitas Muhammadiyah Surakarta, Surakarta, IndonesiaUniversitas Muhammadiyah Surakarta, Surakarta, Indonesia This study aims to identify variables that influence the occurrence of misappropriation of village funds and determine effective measures to prevent it. This study used a quantitative approach using questionnaires as the survey technique. Primary data was collected from 97 respondents who were village administrators in Banyudono Subdistrict. Statistical analysis was conducted using multiple linear regression. The hypotheses regarding the influence of superior pressure, internal control system, individual morality, apparatus ability, and leadership on preventing village fund fraud were rejected. However, the hypothesis regarding the influence of unethical behavior was accepted, highlighting the significant negative impact of such behavior on fraud prevention. This study provides deep insight into the factors that influence fraud in the management of village funds and demonstrates the need for effective preventive measures. The results of this study can be used as a basis for developing more transparent and accountable village fund management strategies. This research makes a new contribution to the understanding of fraud in the management of village funds by adapting the Fraud Hexagon Hypothesis (Vousinas, 2019) to the context of village fund management, which involves aspects of collusion as an additional factor that can influence the occurrence of fraud. https://e-journal.uac.ac.id/index.php/iijse/article/view/4829Village Fund Fraud, Financial Management, Leadership, Ethics |
| spellingShingle | Riyan Surya Wibowo Zulfikar Zulfikar Fatchan Fatchan Achyani Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management Indonesian Interdisciplinary Journal of Sharia Economics Village Fund Fraud, Financial Management, Leadership, Ethics |
| title | Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management |
| title_full | Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management |
| title_fullStr | Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management |
| title_full_unstemmed | Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management |
| title_short | Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management |
| title_sort | strengthening apparatus services in the vousinas model to prevent fraud in village fund management |
| topic | Village Fund Fraud, Financial Management, Leadership, Ethics |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/4829 |
| work_keys_str_mv | AT riyansuryawibowo strengtheningapparatusservicesinthevousinasmodeltopreventfraudinvillagefundmanagement AT zulfikarzulfikar strengtheningapparatusservicesinthevousinasmodeltopreventfraudinvillagefundmanagement AT fatchanfatchanachyani strengtheningapparatusservicesinthevousinasmodeltopreventfraudinvillagefundmanagement |