Athaya, Muhammad Charys Abidh (2026) Pengaruh Moralitas, Transparansi, Dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa di Kecamatan Waru). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Village development is a crucial element within the framework of national development, in which villages can serve as the primary foundation for achieving community well-being. The management of village fund allocations often poses risks of fraud, such as corruption and embezzlement of village funds, which give rise to concerns that could harm the community and hinder sustainable development in villages; this study aims to examine and determine whether the influence of morality, transparency, and accountability on fraud prevention in the management of Village Fund Allocations in Waru Subdistrict. This study employs a quantitative approach using purposive sampling (criteria-based) as the sampling technique. Primary data was used in this study, obtained through the distribution of paper-based questionnaires handed out in person at the village hall. The total number of research subjects was 85 village officials, including the Village Head, Village Secretary, Head of Finance, Head of Planning, and Head of the Social Welfare Section (Kesra) of village governments throughout Waru Subdistrict, Sidoarjo Regency. This study utilized SmartPLS version 4 software. The results indicate that morality, transparency, and accountability have a significant effect on fraud prevention in the management of village fund allocations.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | J Political Science > JA Political science (General) | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Charys Abidh Athaya | ||||||||
| Date Deposited: | 31 Aug 2026 02:23 | ||||||||
| Last Modified: | 31 Aug 2026 02:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59311 |
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