PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA
| Main Authors: | Saputra, Komang Adi Kurniawan, Pradnyanitasari, Putu Dian, Priliandani, Ni Made Intan, Putra, I Gst. B. Ngr. P. |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
, 2019
|
| Subjects: | |
| Online Access: |
https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/915 https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/915/668 |
Daftar Isi:
- This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
- This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management. Keywords: accountability; competency of human resources; fraud; village funds. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas dan kompetensi sumber daya manusia terhadap proses pencegahan fraud dalam pengelolaan dana desa di Provinsi Bali. Desain penelitian yang digunakan adalah kuantitatif dengan metode survey. Sampel penelitian ini ditentukan dengan bantuan rumus slovin dengan jumlah sebesar 88 desa dinas di Provinsi Bali yang mendapat bantuan dana desa. Data hasil jawaban kuesioner dari responden diuji dengan analisis regresi linier berganda dan menghasilkan bahwa variabel akuntabilitas dan kompetensi sumber daya manusia memiliki pengaruh yang positif terhadap pencegahan fraud pengelolaan dana desa. Kata kunci: akuntabilitas; kompetensi sumber daya manusia; fraud; dana desa