Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management
Abstract
This study aims to identify variables that influence the occurrence of misappropriation
of village funds and determine effective measures to prevent it. This study used a
quantitative approach using questionnaires as the survey technique. Primary data was
collected from 97 respondents who were village administrators in Banyudono Subdistrict. Statistical analysis was conducted using multiple linear regression. The
hypotheses regarding the influence of superior pressure, internal control system,
individual morality, apparatus ability, and leadership on preventing village fund fraud
were rejected. However, the hypothesis regarding the influence of unethical behavior
was accepted, highlighting the significant negative impact of such behavior on fraud
prevention. This study provides deep insight into the factors that influence fraud in the
management of village funds and demonstrates the need for effective preventive
measures. The results of this study can be used as a basis for developing more
transparent and accountable village fund management strategies. This research makes
a new contribution to the understanding of fraud in the management of village funds
by adapting the Fraud Hexagon Hypothesis (Vousinas, 2019) to the context of village
fund management, which involves aspects of collusion as an additional factor that can
influence the occurrence of fraud.
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