Safitri, Natasya Aurelia (2025) Analisis Kompetensi Aparatur Desa, Sistem Pengendalian Internal, dan Akuntabilitas terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa (Studi Kasus pada Desa-Desa di Kabupaten Mojokerto). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the effect of village apparatus competence, internal control system, and accountability on fraud prevention in the management of village funds. This study uses quantitative research methods. The population of this study was 1,196 village officials spread across 18 sub-districts with a total of 299 villages in Mojokerto Regency. The number of sample sizes obtained by calculating the Slovin formula resulted in 92 respondents consisting of village heads, village secretaries, heads of budget activities, and heads of finance. The sample collection technique used proportional stratified random sampling method. This research uses Partial Least Square (PLS) analysis technique with the help of WrapPLS 7.0 software. The results showed that the competence of village officials and the internal control system had a positive effect on preventing fraud in the management of village funds. Meanwhile, accountability has no effect on preventing fraud in the management of village funds. The implication of this research is as an evaluation and consideration for the village government to further improve the competence of village officials, internal control systems, and accountability in an effort to minimize the occurrence of village fund fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Natasya Aurelia Safitri | ||||||||
| Date Deposited: | 07 Jul 2025 01:36 | ||||||||
| Last Modified: | 07 Jul 2025 01:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39213 |
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