PENGARUH SISTEM PENGENDALIAN INTERNAL DAN FRAUD DALAM PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA SE-KECAMATAN (Studi Empiris pada Pemerintah Desa se-Kecamatan Sukamulya, Kabupaten Tangerang, Banten)

Irfan Azizi, Muhammad (2022) PENGARUH SISTEM PENGENDALIAN INTERNAL DAN FRAUD DALAM PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA SE-KECAMATAN (Studi Empiris pada Pemerintah Desa se-Kecamatan Sukamulya, Kabupaten Tangerang, Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of the internal control system, and fraud in the management of village funds on the performance of the village government. The theory used in this research is contingency theory. This research was conducted in the Village Government in Sukamulya District. This research is a type of quantitative research conducted using data analysis methods through a quantitative descriptive approach. In selecting the sample, this research used purposive sampling method. Data collection techniques using a questionnaire. The scale of data collection with an ordinal Likert scale. The data used in this research is secondary data. Data processing was carried out using the SPSS 26 application program. The results showed that the internal control system had a positive and significant effect on the performance of the Village Government, and fraud in managing Village funds had a positive and significant effect on the performance of the Village Government. Shows that the lower the internal control system, the higher the level of fraudulent activity in the management of Village funds which can lead to the low performance of the Village Government. The internal control system plays an important role in reducing fraud in the management of Village funds on the performance of the Village Government. Keyword: Internal control system, fraud, performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Dr. Helmi	197012182002121001
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, dan fraud dalam pengelolaan dana Desa terhadap kinerja Pemerintah Desa. Teori yang digunakan dalam penelitian ini adalah teori kontinjensi. Penelitian ini dilakukan di Pemerintah Desa se-Kecamatan Sukamulya. Penelitian ini merupakan jenis penelitian kuantitatif dilakukan menggunakan metode analisis data melalui pendekatan deskriptif kuantitatif. Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuesioner. Skala pengumpulan data dengan skala ordinal likert. Data yang digunakan dalam penelitian ini adalah data sekunder. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 26. Hasilnya menunjukkan bahwa sistem pengendalian internal berpengaruh positif dan signifikan terhadap kinerja Pemerintah Desa, dan fraud dalam pengelolaan dana Desa berpengaruh positif dan signifikan terhadap kinerja Pemerintah Desa. Menunjukan bahwa semakin rendah sistem pengendalian internal, semakin tinggi tingkat aktivitas penipuan dalam pengelolaan dana Desa yang dapat menyebabkan rendahnya kinerja Pemerintah Desa. Sistem pengendalian internal memainkan peran penting dalam mengurangi kecurangan dalam pengelolaan dana Desa terhadap kinerja Pemerintah Desa. Kata kunci: Sistem pengendalian internal, fraud, kinerja.

Subjects:

H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mr Muhammad Irfan Azizi

Date Deposited:

23 Dec 2022 15:30

Last Modified:

23 Dec 2022 15:30

URI:

http://eprints.untirta.ac.id/id/eprint/18728

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