Published: 2024-10-01

Penelitian Pengaruh Kinerja Aparatur Pemerintah Desa, dan Integritas Terhadap Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka, Kabupaten Musi Rawas

DOI: 10.35870/jemsi.v10i5.3086

Lisa Yunita Sari, Nelly Masnila, Desi Indriasari
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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Kinerja Aparatur Pemerintah Desa, Pengendalian Internal, dan Integritas terhadap Pencegahan Fraud Pengelolaan Dana Desa. Populasi penelitian sebanyak 13 Desa di Kecamatan Jayaloka Kabupaten Musi Rawas dan sampel dipilih menggunakan teknik sampling jenuh.  Data diperoleh melalui penyebaran kuesioner dengan responden berjumlah 52 orang terdiri dari Kepala Desa, Sekdes, Bendahara dan Operator Siskeudes dari setiap desa. Analisis dilakukan menggunakan regresi linear berganda  dengan bantuan software Statistical Product And Service Solutions (SPSS). Hasil pengujian hipotesis variabel Kinerja Aparatur Pemerintah Desa, Pengendalian Internal dan Integritas secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Pencegahan Fraud Pengelolaan Dana Desa. Koefisien Determinasi menunjukkan bahwa tiga variabel independent mampu menjelaskan Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka Kabupaten Musi Rawas sebesar 42,7%.

Keywords

Pencegahan Fraud Pengelolaan Dana Desa, Kinerja Aparatur Pemerintah Desa, Integritas.

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Yunita Sari, L., Nelly Masnila, & Desi Indriasari. (2024). Penelitian Pengaruh Kinerja Aparatur Pemerintah Desa, dan Integritas Terhadap Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka, Kabupaten Musi Rawas. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(5), 2874-2878. https://doi.org/10.35870/jemsi.v10i5.3086
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 5 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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