THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION
DOI:
https://doi.org/10.62668/jiar.v3i2.1271Keywords:
Community Participation, Village Fund Management, Fraud PreventionAbstract
This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources.
The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.
Downloads
References
Adhana, D., Muchlis, S., & Sari, N. R. (2024). DETERMINANTS OF FRAUD ACCOUNTING TRENDS IN VILLAGE FINANCIAL MANAGEMENT WITH INDIVIDUAL MORALITY AS A MODERATOR. Indonesian Journal of Taxation and Accounting, 2(2), 62–74.
Amalia, F. A., Prasetyo, A., Wicaksono, N., Hanif, A. F., & Junaidi, M. H. (2024). THE EFFECT OF SPIRITUALITY ON FRAUD PREVENTION: INTERNAL CONTROL AS AN INTERVENING VARIABLE. Journal of Accounting and Finance Management, 5(3), 314–326. https://doi.org/https://doi.org/10.38035/jafm.v5i3
Ardiyanti, A., & Supriadi, Y. N. (2018). THE EFFECTIVENESS OF INTERNAL CONTROL AND HUMAN RESOURCE COMPETENCE ON THE IMPLEMENTATION OF GOOD GOVERNANCE AND ITS IMPLICATIONS FOR FRAUD PREVENTION IN VILLAGE FINANCIAL MANAGEMENT IN TANGERANG REGENCY. Journal of Managerial Accounting, 3(1), 1–20.
Arianto, B. (2023). SOCIAL MEDIA GOVERNANCE AS INSTITUTIONALIZATION OF ACCOUNTING PRACTICES IN THE MANAGEMENT OF VILLAGE FUNDS IN INDONESIA. Accounting and Information Technology, 16(2), 106–127. https://doi.org/10.24123/jati.v16i2.5644
Aulia, F., Syamsuddin, S., & Sahrir, S. (2023). THE EFFECT OF MORAL SENSITIVITY, TRANSPARENCY AND ACCOUNTABILITY ON FRAUD PREVENTION IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION. In Owner (Vol. 7, Issue 3, pp. 2112–2120). https://doi.org/10.33395/owner.v7i3.1462
Babulu, N. L. (2020). FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS DALAM PENGELOLAAN DANA DESA DAN DAMPAKNYA TERHADAP PENCEGAHAN FRAUD THE EFFECT FACTOR OF ACCOUNTABILITY IN VILLAGE MANAGEMENT FUND AND THE IMPACT ON FRAUD PREVENTION. Journal of Development Economics, 5(2), 18–26. http://jurnal.unimor.ac.id/JEP18
Balkis, R., & Komala, L. (2024). UNLOCKING FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT: CAUSAL FACTOR PERSPECTIVE. Research of Accounting and Governance, 2(2), 110–122.
Braun, V., & Clarke, V. (2006). USING THEMATIC ANALYSIS IN PSYCHOLOGY. Qualitative Research in Psychology, 3(2), 77-101.
Budiarto, D. S., & Isnaeni, R. (2022). THE ROLE OF INTERNAL CONTROL SYSTEM AND SPIRITUALITY ON FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT. Journal of Auditing, Finance, and Forensic Accounting, 10(1), 45–60. https://doi.org/10.21107/jaffa.v10i1.13943
Budiarto, D. S., Setyaningrum, A. D., & Sari, R. P. (2020). ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT AND ANTECEDENT FACTORS INFLUENCING IT. Watana: Journal of Economics, Management and Accounting, 23(2), 145–159. https://doi.org/10.35591/wahana.v23i2.240
Deza, I. R., & Utomo, D. C. (2024). PREVENTION OF FRAUD IN VILLAGE FUND MANAGEMENT: THE ROLE OF INTERNAL AND COMMUNITY CONTROL. COMPARTMENT: Scientific Journal of Accounting, 22(1), 21–33. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Dwiningwarni, S. S., & Amrulloh, A. Z. (2020). THE ROLE OF VILLAGE FUND MANAGEMENT TO INCREASE COMMUNITY INCOME IN JOMBANG, EAST JAVA. Equity (Journal of Economics and Finance), 4(1), 1–20. https://doi.org/10.24034/j25485024.y2020.v4.i1.4128
Hayati, N., & Amalia, I. (2021). THE EFFECT OF RELIGIOSITY AND MODERATION OF MORALITY ON FRAUD PREVENTION IN THE MANAGEMENT OF VILLAGE FUNDS. The Indonesian Accounting Review, 11(1), 105–114. https://doi.org/10.14414/tiar.v11i1.2297
Herliya, E. M. (2021). ANALYSIS OF VILLAGE FUND MANAGEMENT USING THE VILLAGE FINANCIAL SYSTEM APPLICATION IN KAMAMA MEKAR VILLAGE, GU DISTRICT, CENTRAL BUTON REGENCY. Student Scientific Journal of the Faculty of Economics UMButon, 4, 21–36.
Ika Asmawati, & Prayitno Basuki. (2019). ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT. Accuracy: Journal of Accounting and Financial Studies, 2(1), 63–76. https://doi.org/10.29303/akurasi.v2i1.15
Kristuti, G. M., Amalia, F. A., & Wicaksono, A. P. N. (2023). DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND ALLOCATION MANAGEMENT. Journal of Accounting and Business, 23(1), 61. https://doi.org/10.20961/jab.v23i1.916
Merawati, L. K., Hariani, N. K., & Yuliastuti, I. A. N. (2022). COMPETENCE AND ROLE OF COMMUNITY PARTICIPATION IN REALIZING ACCOUNTABILITY FOR VILLAGE FUND MANAGEMENT. Substance: Source of Vocational Auditing and Finance Accounting Articles, 6(1), 78–99. https://doi.org/10.35837/subs.v6i1.1765
Murtanto, Ferisanti, & Banjarnahor, E. (2022). DETERMINANT OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH ORGANIZATIONAL JUSTICE AS A MODERATOR. Journal of Economic, Business and Accounting, 7(1), 1012–1032. www.antikorupsi.org
Purnamasari, D. I. (2021). THE IMPACT OF ACCOUNTABILITY, TRANPARENCY, AND MORALITY OF VILLAGE APPARATUS ON FRAUD PREVENTION IN THE MANAGEMENT OF ALLOCATED VILLAGE FUNDS. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(2), 137–144. https://doi.org/10.36067/jbis.v3i2.104
Puspasari, N. (2015). FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA. Asia Pacific Fraud Journal, 1(2), 177. https://doi.org/10.21532/apfj.001.16.01.02.15
Rahayu, D., Rahmayati, A., & Narulitasari, D. (2022). DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FINANCIAL MANAGEMENT. Proceedings of the National Seminar on Accounting and Management (SENAMA), 1(1), 73. https://doi.org/10.52353/senama.v1i1.236
Ridwan, M., Santosa, R. E. W. A., Suharto, S., & Putri, A. P. R. Z. (2023). THE MODERATION ROLE OF COMMUNITY PARTICIPATION IN THE RELATIONSHIP BETWEEN MANAGER COMPETENCE, INTERNAL CONTROL SYSTEM AND INFORMATION TECHNOLOGY UTILIZATION ON ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT. Equilibrium: Scientific Journal of Economics, Management and Accounting, 12(1), 92. https://doi.org/10.35906/equili.v12i1.1429
Rismayani, G., Sukmana, W., Somantri, Y. F., Sundari, Y. R., Suhaya, V. F., & Suganda, F. F. (2024). IDENTIFICATION OF FRAUD HEXAGON THEORY AND VILLAGE COMMUNITY PARTICIPATION IN MITIGATING THE RISK OF FRAUD IN VILLAGE FUND MANAGEMENT. Journal of Applied Accounting, 8(2), 553–570. https://doi.org/10.29303/jaa.v8i2.364
Sailan, M., & Badaruddin, S. (2022). OPTIMIZING THE USE OF THE VILLAGE FUND BUDGET IN THE DEVELOPMENT AND SERVICES OF COMMUNITY FACILITIES AND INFRASTRUCTURE IN MADONGKA VILLAGE, LAKUDO DISTRICT, CENTRAL BUTON REGENCY. National Seminar on Research Results 2022, 723–741.
Santi Putri Laksmi, P., & Sujana, I. K. (2019). THE INFLUENCE OF HUMAN RESOURCES COMPETENCE, MORALITY AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION IN VILLAGE FINANCIAL MANAGEMENT. E-Journal of Accounting, 26, 2155. https://doi.org/10.24843/eja.2019.v26.i03.p18
Selvia, D. E., & Arza, F. I. (2023). THE EFFECT OF TRANSPARENCY, INFORMATION ASYMMETRY, AND COMMUNITY PARTICIPATION ON THE POTENTIAL FOR VILLAGE FUND FRAUD. Journal of Accounting Exploration, 5(3), 1206–1223. https://doi.org/10.24036/jea.v5i3.707
Sulistiyowati, F., Yulita, I. K., & Wardhani, A. M. N. (2024). VILLAGE FUND ALLOCATION MANAGEMENT REVIEWED FROM APPARATUS COMPETENCE, ORGANIZATIONAL COMMITMENT, AND COMMUNITY PARTICIPATION. Journal of Accounting, 18(1), 72–94. https://doi.org/https://doi.org/10.25170/jara.v18i1.4540
Sulkiah. (2020). PREVENTION OF FRAUD IN VILLAGE FINANCIAL MANAGEMENT. Journal of Sharia Accounting and Finance-ALLIANCE, 3(2), 91–103. https://doi.org/10.54712/aliansi.v3i2.208
Yoserwan, Y. (2023). COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT BY THE NAGARI GOVERNMENT AS AN EFFORT TO PREVENT CORRUPTION CRIMES IN WEST SUMATRA. Journal of Law, 12(1), 153. https://doi.org/10.30652/jih.v12i1.8511
Yufitrianisa, Wahyuningsih, E., Apriliani, M., Shaddiq, S., Zulkarnain, I., & Anggraini, N. (2022). THE INFLUENCE OF HUMAN RESOURCE AND MARKETING COMPETENCE, MORALITY, WHISTLEBLOWING, AND INTERNAL CONTROL SYSTEM ON THE PREVENTION OF FRAUD IN VILLAGE FINANCIAL MANAGEMENT IN KARIMUN REGENCY. International Journal of Latest Technology in Engineering, Management & Applied Science, 11(12), 01–07. https://doi.org/10.51583/ijltemas.2022.111201
Zakariya, R. (2020). COMMUNITY PARTICIPATION IN THE PREVENTION OF CORRUPTION OF VILLAGE FUNDS: RECOGNIZING THE MODE OF OPERANDI. Journal of Anti-Corruption, 6(2), 263–282. https://doi.org/10.32697/integritas.v6i2.670
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Endang Tri Pratiwi
This work is licensed under a Creative Commons Attribution 4.0 International License.
