Ayu Rakhma Wuryandini, Usman Usman

Peran Nilai Moral dan Religiusitas dalam Mencegah Fraud pada Tata Kelola Keuangan Desa

Introduction

Peran nilai moral dan religiusitas dalam mencegah fraud pada tata kelola keuangan desa. Telusuri peran nilai moral dan religiusitas dalam mencegah fraud tata kelola keuangan desa. Penelitian menemukan moralitas signifikan, religiusitas tidak. Perkuat pengawasan & sanksi hukum!

Abstract

Penelitian ini menganalisis hubungan antara moralitas dan religiusitas dengan pencegahan fraud dalam pengelolaan dana desa. Pentingnya penelitian ini didasari oleh meningkatnya isu kecurangan di tingkat desa, sehingga pemahaman terhadap faktor-faktor internal aparat desa menjadi sangat krusial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda. Data dikumpulkan melalui kuesioner yang disebarkan kepada aparat desa dan anggota Badan Permusyawaratan Desa (BPD) di Kecamatan Kabila Bone, Kabupaten Bone Bolango. Untuk menganalisis data, digunakan perangkat lunak SPSS dengan pengujian asumsi klasik, serta uji signifikansi baik secara parsial maupun simultan. Hasil penelitian ini menunjukkan bahwa moralitas merupakan faktor paling signifikan dalam pencegahan fraud, yang mendukung teori etika bahwa integritas personal merupakan benteng yang paling utama. Sebaliknya, religiusitas tidak berpengaruh secara signifikan, hal ini bertentangan dengan teori yang mengasumsikan korelasi langsung antara keyakinan agama dan perilaku etis. Dari sudut pandang kebijakan, pencegahan fraud tidak bisa hanya mengandalkan moralitas. Strategi yang efektif harus diperkuat dengan sistem pengawasan internal yang ketat, sanksi hukum yang tegas, dan budaya organisasi yang transparan.

Review

The paper, "Peran Nilai Moral dan Religiusitas dalam Mencegah Fraud pada Tata Kelola Keuangan Desa," addresses a highly pertinent issue concerning the prevention of fraud in village financial management, particularly in the Indonesian context. Given the escalating concerns regarding financial irregularities at the village level, understanding the internal factors influencing village officials' behavior is crucial. The study employs a quantitative approach utilizing multiple linear regression analysis, collecting data via questionnaires from village officials and BPD members in a specific sub-district. This methodology appears sound for investigating the stated relationships, and the focus on internal determinants offers valuable insights into fraud prevention strategies. A significant contribution of this research is its finding that morality is the most significant factor in preventing fraud, lending strong support to ethical theories emphasizing personal integrity. This result underscores the foundational role of individual character in maintaining financial probity. However, the finding that religiosity does not significantly influence fraud prevention presents a compelling counterpoint to existing theories that often posit a direct correlation between religious belief and ethical conduct. This divergence is particularly noteworthy and warrants deeper exploration, perhaps suggesting a more complex interplay between religious observance and actual financial behavior than commonly assumed. The policy implications drawn from these findings are pragmatic, rightly asserting that robust fraud prevention necessitates not only moral rectitude but also stringent internal control systems, firm legal sanctions, and a transparent organizational culture. Overall, this study offers valuable empirical evidence regarding the internal mechanisms of fraud prevention within village financial governance. Its nuanced findings, particularly the differential impact of morality and religiosity, contribute significantly to the ongoing discourse on public sector ethics and accountability. While the research provides a strong foundation, its scope is limited to a single sub-district, which may restrict the generalizability of its findings. Future research could benefit from a broader geographical scope, potentially incorporating qualitative methods to explore the multifaceted nature of religiosity and morality in diverse cultural settings. This would further enrich the understanding of how these internal values translate into actionable behaviors in preventing financial fraud at the grassroots level.

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