Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur

نویسندگان

چکیده

A quality report is a demand that must be carried out by the village head. government free from fraud implements accountability and transparency in every activity. The purpose of activities to improve economy. this study determine determinants preventing funds moderating competence apparatus. research site Wajak sub-district, Malang district. population all officials sub-district. sampling technique used saturated sample. sample 104 officials. data analysis uses Smart PLS. results showed Fraud prevention, Whistleblowing, morality had an effect on funds. good control system reduces management Whistleblowing behavior reports has impact reducing managing Good apparatus strengthens relationship between government's internal towards professional with morals prevention implementation further fund fraud. not been able moderate whistleblowing implication who have caring attitude are needed anything deviates existing rules.

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ژورنال

عنوان ژورنال: Organum

سال: 2022

ISSN: ['2620-8156', '2620-8164']

DOI: https://doi.org/10.35138/organum.v5i1.197