Published: 2023-08-01

Analisis Perilaku Pengelolaan Dana Desa Terhadap Pencegahan Fraud Di Kabupaten Pasaman

DOI: 10.35870/jemsi.v9i4.1388

Eka Ardi Putra, Henmaidi
  • Eka Ardi Putra: ITBHAS Bukittinggi , Indonesia
  • Henmaidi: Universitas Andalas Padang , Indonesia
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Abstract

Pencegahan terjadinya penyelewengan dalam pengelolaan keuangan desa merupakan hal penting dalam penyelenggaraan pemerintahan desa. Kurangnya kesadaran aparatur pemerintah desa dalam bertindak memaksimalkan dan mengefisienkan dana desa seringkali dikaitkan dengan permasalahan dalam proses pencegahan kecurangan dalam penggunaan dana desa. Tujuan dari penelitian ini adalah untuk mengetahui sikap, kontrol perilaku, tekanan koersif, tekanan mimetik, tekanan normatif, dan kesadaran diri terhadap keinginan untuk mencegah kecurangan. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 100 responden yang merupakan aparat pemerintah desa di Pasaman. Data dianalisis menggunakan metode deskriptif kuantitatif kemudian diuji dengan menggunakan model persamaan struktural (SEM)-partial least square (PLS). Hasil penelitian ini menunjukkan bahwa sikap, kontrol perilaku persepsi, tekanan koersif, tekanan mimetik, tekanan normatif, dan kesadaran diri, secara konsisten berpengaruh terhadap keinginan untuk mencegah terjadinya kecurangan dalam penggunaan dana desa. Secara konsisten mempengaruhi keinginan untuk mencegah terjadinya kecurangan dalam penggunaan dana desa.

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How to Cite

Eka Ardi Putra, & Henmaidi. (2023). Analisis Perilaku Pengelolaan Dana Desa Terhadap Pencegahan Fraud Di Kabupaten Pasaman. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(4), 1588-1598. https://doi.org/10.35870/jemsi.v9i4.1388
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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. 9 No. 4 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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