PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN MUARADUA KISAM KABUPATEN OKU SELATAN

RAHMADANI, DAFINA (2023) PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN MUARADUA KISAM KABUPATEN OKU SELATAN. Other thesis, Polteknik Negeri Sriwijaya.

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Abstract

Penulisberfokus pada pengaruhkompetensiaparaturdesa, sistempengendalian internal, transparansipengelolaan dana desa, moralitasindividusertapengaruhsecarasimultankompetensiaparaturdesaterhadappencegahanfraudpengelolaankeuangan dana desa di Kecamatan Muara Dua Kisam Kabupaten OKU Selatan. Penelitianinimenggunakanmetodepenilitiankuantitatifdenganmenggunakankuisioner yang disebargunamendapat data terkaitdengan variable bebas (independent) variable terikat (dependen) yang diteliti,sertapenelitianinidilakukan pada 18 Desa denganrespondenberjumlah 90 orang di KecamatanMuaradua Kisam Kabupaten Ogan Komering Ulu Selatan Provinsi Sumatera Selatan. Berdasarkanhasil dan simpulanpenelitiandapatdilihathasilanalisiskekuatanhubungansecarasimultanatauanalisisuntukmengetahuiseberapabesarvariabelbebasmenjelaskanvariabelterikat, dapatdiketahuibahwanilaikoefisiendeterminasi R2 sebesar 0,799 atausebesar 79,9%. Nilai sebesar 79,9% menjelaskanbahwavariabelPencegahan Fraud PengelolaanKeuangan Dana Desa dipengaruhi oleh KompetensiAparatur Desa, SistemPengendalian Internal, TransparansiPengelolaan Dana Desa, dan MoralitasIndividusebesar 79,9% pada seluruhdesa di KecamatanMuaradua Kisam Kabupaten OKU Selatan. DenganhalinidapatdikatakanbahwaKompetensiAparatur Desa, SistemPengendalian Internal, TransparansiPengelolaan Dana Desa, dan MoralitasIndividusecarabersama-samaberpengaruhsignifikanterhadapPencegahan Fraud PengelolaanKeuangan Dana Desa.

Item Type: Thesis (Other)
Uncontrolled Keywords: KompetensiAparatur Desa, SistemPengendalian Internal, Transparansi, Moralitas
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 03 Jun 2024 02:10
Last Modified: 03 Jun 2024 02:10
URI: http://eprints.polsri.ac.id/id/eprint/14975

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