Nawangsari, Nonny Laurencia (2025) Pengaruh Sistem Pengendalian Internal, Moralitas Aparatur, Kompetensi Aparatur, Whistleblowing, dan Good Governance terhadap Pencegahan Kecurangan Dana Desa. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of internal control systems, apparatus morality, apparatus competence, whistleblowing, and good governance on the prevention of Village Fund fraud in Mojowarno District, Jombang Regency. The background of this research is based on the increasing cases of Village Fund misuse, which indicate weak supervision, low integrity of village officials, and the suboptimal implementation of good governance principles. The findings of this study are expected to contribute to strengthening Village Fund management that is more transparent, accountable, and participatory. This research employs a quantitative approach. The population consists of village officials involved in Village Fund management in Mojowarno District, with a sample of 64 respondents obtained using simple random sampling. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS 25. Validity and reliability tests, along with classical assumption tests, were conducted to ensure the quality of the instruments and the feasibility of the model. The results show that, simultaneously, all independent variables have a significant effect on the prevention of Village Fund fraud. Partially, the internal control system has a positive and significant effect, while apparatus morality, apparatus competence, whistleblowing, and good governance have no significant effect. These findings suggest that strengthening internal control systems is the key factor in preventing Village Fund fraud, while other factors need to be optimized through training, capacity building, and increasing community participation in oversight.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nonny Laurencia Nawangsari | ||||||||
| Date Deposited: | 11 Sep 2025 06:31 | ||||||||
| Last Modified: | 11 Sep 2025 06:31 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42643 |
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