Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–i...
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Autor*in:	Sugeng Wahyudi [verfasserIn] Tarmizi Achmad [verfasserIn] Imang Dapit Pamungkas [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Schlagwörter:	internal control system appropriate compensation competency of village apparatus village fund fraud moral sensitivity

Übergeordnetes Werk:	In: Economies - MDPI AG, 2013, 10(2022), 1, p 26
Übergeordnetes Werk:	volume:10 ; year:2022 ; number:1, p 26

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.3390/economies10010026

Katalog-ID:	DOAJ025658484

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allfieldsSound	10.3390/economies10010026 doi (DE-627)DOAJ025658484 (DE-599)DOAJ9b5f3e59e471422cad07e87c9d3a50cf DE-627 ger DE-627 rakwb eng HB71-74 Sugeng Wahyudi verfasserin aut Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud. internal control system appropriate compensation competency of village apparatus village fund fraud moral sensitivity Economics as a science Tarmizi Achmad verfasserin aut Imang Dapit Pamungkas verfasserin aut In Economies MDPI AG, 2013 10(2022), 1, p 26 (DE-627)737287551 (DE-600)2704214-5 22277099 nnns volume:10 year:2022 number:1, p 26 https://doi.org/10.3390/economies10010026 kostenfrei https://doaj.org/article/9b5f3e59e471422cad07e87c9d3a50cf kostenfrei https://www.mdpi.com/2227-7099/10/1/26 kostenfrei https://doaj.org/toc/2227-7099 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_26 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 10 2022 1, p 26
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source	In Economies 10(2022), 1, p 26 volume:10 year:2022 number:1, p 26
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authorswithroles_txt_mv	Sugeng Wahyudi @@aut@@ Tarmizi Achmad @@aut@@ Imang Dapit Pamungkas @@aut@@
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author	Sugeng Wahyudi
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topic_title	HB71-74 Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable internal control system appropriate compensation competency of village apparatus village fund fraud moral sensitivity
topic	misc HB71-74 misc internal control system misc appropriate compensation misc competency of village apparatus misc village fund fraud misc moral sensitivity misc Economics as a science
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title	Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable
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title_sort	prevention village fund fraud in indonesia: moral sensitivity as a moderating variable
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title_auth	Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable
abstract	This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.
abstractGer	This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.
abstract_unstemmed	This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.
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title_short	Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable
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