Determinants Of Village Fund Allocation Fraud Prevention: Morality, Transparency, And Accountability In Waru District
DOI:
https://doi.org/10.55681/economina.v5i8.3670Keywords:
Accountability; Fraud; Morality; Transparency; Village Fund AllocationAbstract
This study analyzes the effects of morality, transparency, and accountability on fraud prevention in village fund allocation management in Waru Sub-District. A quantitative approach was used through questionnaires distributed to village officials in 17 villages. Respondents were selected by purposive sampling based on their understanding of village fund management. Data were analyzed using SEM-PLS with SmartPLS version 4. The results show that morality, transparency, and accountability have positive and significant effects on fraud prevention. Morality encourages ethical and integrity-based behavior, while transparency and accountability strengthen oversight and responsibility for fund management. These findings emphasize the importance of strengthening village governance through these three factors to minimize opportunities for fraud.
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