Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa

Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat

Authors

  • Valerianus Bria Universitas Sangga Buana YPKP Bandung
  • Fitriana Fitriana Universitas Sangga Buana YPKP Bandung
  • Zaenal Aripin Universitas Sangga Buana YPKP Bandung

DOI:

https://doi.org/10.54259/akua.v5i3.7383

Keywords:

Financial Reporting Compliance, Information Technology, Internal Control, Fraud Prevention, SEM-PLS

Abstract

Village fund management in Indonesia still faces serious challenges due to high levels of fraud, including corruption, fraudulent statement, and asset misappropriation. This situation requires more effective prevention systems based on transparency, accountability, and digitalization. This study aims to examine the influence of Financial Reporting Compliance, Information Technology Utilization, and Internal Control on Fraud Prevention in Village Fund Management. The research was conducted in Malaka Barat District using a quantitative approach and Structural Equation Modeling–Partial Least Squares (SEM-PLS). A total of 96 respondents, consisting of village heads and village officials from 12 villages, were selected through purposive sampling, based on their active involvement in managing village funds. The findings reveal that Financial Reporting Compliance and Information Technology Utilization significantly affect Fraud Prevention, while Internal Control does not show a statistically significant effect. Nevertheless, the effect size (f²) indicates that Internal Control contributes moderately at a structural level. These results suggest that reporting practices and digitalization serve as key drivers in building an effective fraud prevention system within village governance. This study contributes theoretically to the development of fraud prevention models in the public sector and offers practical recommendations for village governments to strengthen reporting mechanisms and optimize the use of information technology.

Downloads

Download data is not yet available.

References

D. N. Rahmatika, Fraud Auditing Kajian Teoritis dan Empiris. Sleman: Yogyakarta: Deepublish Publisher, 2020.

Badan Pusat Statistik, “statistik-kriminal-2024,” Jakarta, 2025. Accessed: Nov. 02, 2025. [Online]. Available: https://www.bps.go.id/id/publication/2024/12/12/13317138a55b2f7096589536/statistik-kriminal-2024

Y. Mutia Basri, “Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon,” Studi Akuntansi dan Keuangan Indonesia, vol. 3, no. 1, 2020.

S. Saida, D. Diah Fakhriyyah, P. Studi Akuntansi, F. Ekonomi dan Bisnis, and U. Islam Malang, “Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi pada Desa di Kecamatan Pandaan),” 2023. [Online]. Available: http://jim.unisma.ac.id/index.php/jra,

Kivaayatul Akhyaar, Anissa Hakim Purwantini, Naufal Afif, and Wahyu Anggit Prasetya, “PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA,” KRISNA: Kumpulan Riset Akuntansi, vol. 13, no. 2, pp. 202–217, Jan. 2022, doi: 10.22225/kr.13.2.2022.202-217.

“Pengaruh Sistem Pengendalian Internal, Aksesibilitas Informasi Desa, Kompetensi Aparatur Desa, Sistem Keuangan, Pemanfaatan Teknologi Lnformasi, Gaya Kepemimpinan Kepala Desa Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa. Jurnal Analisa Akuntansi dan Perpajakan, 7(2), 185–199”.

I. M. Y. D. Putra, N. K. Rasmini, G. Gayatri, and N. M. D. Ratnadi, “Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic,” Linguistics and Culture Review, vol. 6, pp. 351–362, Dec. 2021, doi: 10.21744/lingcure.v6ns1.2050.

N. A. Putri, M. Mudrifah, D. Irawan, and A. P. N. Wicaksono, “Fraud Prevention in Village Fund Managemant,” Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, vol. 8, no. 2, pp. 140–151, Jun. 2024, doi: 10.30741/assets.v8i2.1246.

M. Iqbal, “Fraud Prevention Efforts In Managing Village Funds In Accordance With Aspects of Human Resource Management with Transparency Principles,” 2022.

D. S. Rachman and S. Biduri, “Pencegahan fraud di era digital,” vol. 16, no. 2, pp. 392–401, 2023.

S. Wahyudi, T. Achmad, and I. D. Pamungkas, “Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable,” Economies, vol. 10, no. 1, Jan. 2022, doi: 10.3390/economies10010026.

S. Rizky Alfintia and E. S. Fathmaningrum, “DETERMINANT OF FRAUD IN VILLAGE FUNDS: HEXAGON FRAUD ANALYSIS AND GOOD GOVERNMENT GOVERNANCE,” vol. 4, 2024.

V. Bria, A. D. Iskandarsyah, W. Marpaung, R. A. Santoso, and F. Fitriana, “Analisis Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pencegahan Fraud Pengelolaan Dana Desa Berdasarkan Literature Review Terindeks Sinta Tahun 2020-2024,” Innovative: Journal Of Social Science Research, vol. 4, no. 3, pp. 16285–16302, 2024.

N. D. Rizkia et al., METODOLOGI PENELITIAN BISNIS. CV. Intelektual Manifes Media, 2023. [Online]. Available: https://books.google.co.id/books?id=xQ_qEAAAQBAJ

I. Supriadi, R. Abadi, and R. U. Maghfiroh, Statistika Ekonomi dan Bisnis. Jejak Pustaka, 2023. [Online]. Available: https://books.google.co.id/books?id=tFrHEAAAQBAJ

M. C. Jensen et al., “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,” Harvard University Press, 1976. [Online]. Available: http://hupress.harvard.edu/catalog/JENTHF.html

F. D. Davis, “Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology,” Management Information Systems Quarterly, vol. 13, no. 3, pp. 319–340, Sep. 1989, doi: 10.2307/249008.

R. Scherer, F. Siddiq, and J. Tondeur, “The technology acceptance model (TAM): A meta-analytic structural equation modeling approach to explaining teachers’ adoption of digital technology in education,” Comput. Educ., vol. 128, pp. 13–35, 2019, doi: https://doi.org/10.1016/j.compedu.2018.09.009.

M. B. Romney and P. J. Steinbart, Accounting Information Systems. Pearson Education, 2017. [Online]. Available: https://books.google.co.id/books?id=pe70DQAAQBAJ

Downloads

Published

2026-07-15

How to Cite

Valerianus Bria, Fitriana, F., & Zaenal Aripin. (2026). Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa : Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat. AKUA: Jurnal Akuntansi Dan Keuangan, 5(3), 629–636. https://doi.org/10.54259/akua.v5i3.7383

Issue

Vol. 5 No. 3 (2026): Juli 2026

Section

Articles

License

Copyright (c) 2026 Valerianus Bria, Fitriana Fitriana, Zaenal Aripin

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).