Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)

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Moderate Effect of Religiosity on the Influence of Money Ethics and the Use of SISKEUDes on Fraud in Fund Management

(Study on Village Apparatus in Tegal Regency)

Authors
Mohammad Alfian1, *, Siti Nur Hadiyati2, Dianita Ayu Prastiani1
1Public Sector Accounting, Politeknik Harapan Bersama, Tegal, Indonesia
2Universitas Swadaya Gunung Jati, Cirebon, Indonesia
*Corresponding author. Email: m.alfian@poltektegal.ac.id
Corresponding Author
Mohammad Alfian
Available Online 11 November 2022.
DOI
10.2991/978-2-494069-09-1_15How to use a DOI?
Keywords
SISKEUDes; Fraud; The village fund
Abstract

In the era of globalization, it influences all aspects of human life, such as in the fields of technology, economy, socio-culture, industry, and government. Humans are required to always be updated about technology in their lives. Likewise, the government carries out its duties in managing and supervising the state. The government must be able to supervise its people through the village government to the village government. The village is the smallest regional unit managed by the government. In managing a village, the government provides Village Funds for each village obtained from the APBN. Village funds are funds aimed at the village government. Development within a village, the village Fund has a great influence. The village fund has many benefits for the Village but, unfortunately, fraud often occurs in the management of the village Fund. The statistical test tool used is smartpls 3 with the PLS analysis model for statistical tests. The results of this study indicate that all hypotheses are accepted. Outside the dependent variable, there are 2% of other variables.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 November 2022
ISBN
978-2-494069-09-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-09-1_15How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mohammad Alfian
AU  - Siti Nur Hadiyati
AU  - Dianita Ayu Prastiani
PY  - 2022
DA  - 2022/11/11
TI  - Moderate Effect of Religiosity on the Influence of Money Ethics and the Use of SISKEUDes on Fraud in Fund Management
BT  - Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
PB  - Atlantis Press
SP  - 110
EP  - 116
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-09-1_15
DO  - 10.2991/978-2-494069-09-1_15
ID  - Alfian2022
ER  -