IDEAS home Printed from https://ideas.repec.org/a/gam/jecomi/v10y2022i1p26-d724450.html
   My bibliography  Save this article

Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Author

Listed:
  • Sugeng Wahyudi

    (Department Management, Faculty of Economics and Business, Diponegoro University, Semarang 50275, Indonesia)

  • Tarmizi Achmad

    (Department Accounting, Faculty of Economics and Business, Diponegoro University, Semarang 50275, Indonesia)

  • Imang Dapit Pamungkas

    (Department Accounting, Faculty of Economics and Business, Dian Nuswantoro University, Semarang 50131, Indonesia)

Abstract

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

Suggested Citation

  • Sugeng Wahyudi & Tarmizi Achmad & Imang Dapit Pamungkas, 2022. "Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable," Economies, MDPI, vol. 10(1), pages 1-16, January.
    • Handle: RePEc:gam:jecomi:v:10:y:2022:i:1:p:26-:d:724450
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2227-7099/10/1/26/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2227-7099/10/1/26/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Anantawikrama Tungga Atmadja & Komang Adi Kurniawan Saputra & Daniel T.H. Manurung, 2019. "Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 201-214.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Suandi & Entang Adhy Muhtar & Rd Ahmad Buchari & Darto, 2022. "The Evaluation of Village Fund Policy in Penukal Abab Lematang Ilir Regency (PALI), South Sumatera, Indonesia," Sustainability, MDPI, vol. 14(22), pages 1-15, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Komang Adi Kurniawan Saputra & Daniel T. H. Manurung & Lia Rachmawati & Eka Siskawati & Franklin Kharisma Genta, 2021. "Combining the Concept of Green Accounting with the Regulation of Prohibition of Disposable Plastic Use," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 84-90.
    2. Skoczylas-Tworek Agnieszka, 2022. "Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse," Journal of Intercultural Management, Sciendo, vol. 14(4), pages 4-20, December.
    3. Wasswa Asaph Senoga, 2024. "The Impact of Strategic leadership and Committee practices, Ethics Training, and Whistleblowing on Fraud Prevention in Churches," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 2934-2956, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jecomi:v:10:y:2022:i:1:p:26-:d:724450. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.