Governing Rural Finance: The Mediating Role of Fraud Prevention on Moslem Community Welfare

Sartiyah Sartiyah, Yusrizal Yusrizal, Suriani Suriani, Musliadi bin Usman

Abstract


This study investigates the mediating role of fraud prevention in the relationship between human capital, village financial planning, and moslem community welfare. Focusing on 260 villages in South Aceh, a sample of 120 respondents from 40 randomly selected village fund recipients was surveyed, comprising village financial staff, development planning staff, and members of the Village Council (Tuha Peut). The study employs the Structural Equation Modeling–Partial Least Squares (SEM–PLS) approach, with bootstrapping techniques used to assess mediation effects. The findings indicate that the quality of human resources directly influences both community welfare and fraud prevention. However, fraud prevention does not significantly mediate the relationship between human resource quality and community welfare. Conversely, it plays a significant mediating role in the relationship between village financial planning and community welfare. These results underscore the strategic importance of implementing robust fraud prevention mechanisms within financial planning processes to enhance moslem community welfare. The study recommends prioritizing fraud prevention initiatives alongside human capital development to maximize the impact of village fund programs on moslem welfare outcomes.

========================================================================================================

ABSTRAK - Tata Kelola Dana Desa: Peran Mediasi Pencegahan Kecurangan terhadap Kesejahteraan Masyarakat Muslim. Penelitian ini mengkaji peran mediasi pencegahan kecurangan dalam hubungan antara kualitas sumber daya manusia, perencanaan keuangan desa, dengan kesejahteraan masyarakat muslim. Kajian ini terfokus pada 260 desa di Aceh Selatan, dengan sampel terdiri dari 120 responden dari 40 desa penerima dana desa yang dipilih secara acak, yaitu staf keuangan desa, staf perencanaan pembangunan, dan anggota Tuha Peut (dewan penasehat desa). Penelitian ini menggunakan pendekatan Structural Equation Modeling–Partial Least Squares (SEM–PLS), dengan teknik bootstrapping untuk menguji efek mediasi. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia secara langsung berpengaruh terhadap kesejahteraan masyarakat dan pencegahan kecurangan. Namun, pencegahan kecurangan tidak memediasi secara signifikan hubungan antara kualitas sumber daya manusia dan kesejahteraan masyarakat. Sebaliknya, pencegahan kecurangan memediasi secara signifikan hubungan antara perencanaan keuangan desa dan kesejahteraan masyarakat. Temuan ini menegaskan pentingnya penerapan mekanisme pencegahan kecurangan yang kuat dalam proses perencanaan keuangan untuk meningkatkan kesejahteraan dalam konteks masyarakat muslim. Penelitian ini merekomendasikan agar upaya pencegahan kecurangan dan pengembangan sumber daya manusia menjadi prioritas dalam program dana desa guna mengoptimalkan dampaknya terhadap kesejahteraan masyarakat muslim.

 

Keywords


Fraud Prevention, Human Resource Quality, Village Financial Planning, Moslem Community Welfare, Mediation.

Full Text:

DOWNLOAD PDF

References


Afthanorhan, A., Awang, Z., & Aimran, N. (2020). An extensive comparison of CB-SEM and PLS-SEM for reliability and validity. International Journal of Data and Network Science, 4(4), 357–364. https://doi.org/10.5267/j.ijdns.2020.9.003

Alfian, N. (2016). Nilai-nilai Islam dalam upaya pencegahan fraud. Aktiva Jurnal Akuntansi dan Investigasi, 1(2), 205-218.

Alfons, A., Ateş, N. Y., & Groenen, P. J. F. (2022). A robust bootstrap test for mediation analysis. Organizational Research Methods, 25(3), 591–617. https://doi.org/10.1177/1094428121999096

Azhari, A., Mustofa, M., Meisari, E. D., & Setia Anggarista, E. T. (2023). Development of village-owned enterprises through improving the quality of human resources. Scientific Journal of the Present Global Economy, 14(2), 82–92. https://doi.org/10.36982/jiegmk.v14i2.3392

Chen, J., Wang, C., Dai, R., Xu, S., Shen, Y., & Ji, M. (2021). Practical village planning strategy of different types of villages: A case study of 38 villages in Shapingba District, Chongqing. Land, 10(11), 1143. https://doi.org/10.3390/land10111143

Damayanti, R., & Syarifuddin, S. (2020). The inclusiveness of community participation in village development planning in Indonesia. Development in Practice, 30(5), 624–634. https://doi.org/10.1080/09614524.2020.1752151

Djafar, H., Monoarfa, R., & Husain, S. P. (2024). Pengaruh transparansi dan akuntabilitas pengelolaan keuangan desa terhadap tingkat kepercayaan masyarakat pada pemerintah desa: Studi kasus: Desa Payu Kecamatan Mootilango Kabupaten Gorontalo. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(5). https://doi.org/10.47467/alkharaj.v6i5.1377

Hair, J. F., & Sarstedt, M. (2021). Explanation plus prediction: The logical focus of project management research. Project Management Journal, 52(4), 319–322. https://doi.org/10.1177/8756972821999945

Hakam, I. A., Fatahillah, K., Faniati, R. N., Izzah, N. N., & Putra, R. S. (2022). A systematic literature review: Micro and medium enterprises (MSMEs) development strategies through improving the quality of human resources. WORLDVIEW (Journal of Business Economics and Social Sciences), 2(1), 61–72. https://doi.org/10.38156/worldview.v2i1.197

Hamid, A., & Nasih, M. (2021). Fraud prevention of village funds in East Java, Indonesia. Management Science Letters, 11(7), 2033–2044.

Hartojo, N., Ikhsan, M., Dartanto, T., & Sumarto, S. (2023). The impact of village funds on rural welfare in Indonesia: A regression discontinuity in time (RDiT) and difference in difference (DiD) approach. Applied Economics Letters, 31(15), 1360–1367. https://doi.org/10.1080/13504851.2023.2187016

Hatu, R. A., Ibrahim, R., Bumulo, S., & Adahati, F. S. (2024). Community participation in village fund management in Biluango village, Kabila Bone District, Bone Bolango Regency. Dynamics of Rural Society Journal, 2(1), 1–10. https://doi.org/10.37905/drsj.v2i1.47

Hoyle, R. H. (Ed.). (1995). Structural equation modeling. Thousand Oaks, CA: SAGE Publications, Inc.

Ibrahim, A. (2018, April). Islamic work ethics and economic development in Islamic countries: Bridging between theory and reality. In Proceedings of the International Conference of Moslem Society (Vol. 2, pp. 43–50).

Ibrahim, A. (2023). Metodologi Penelitian Ekonomi dan Bisnis Islam. Bumi Aksara.

Insani, I. (2019). Capacity building of local government human resources in the context of increasing transparency and accountability of regional financial management. Borneo Administrator Journal, 5(3), 1–19. https://doi.org/10.24258/jba.v5i3.50

Irawan, E. (2020). Rural development through the approach of local economic development policies as an effort to increase village competitiveness. Nusantara Journal of Economics (NJE), 2(2), 38–52.

Islamiyah, F., Made, A., & Sari, A. R. (2020). The influence of village apparatus competence, morality, internal control system, and whistleblowing on fraud prevention in the management of village funds in Wajak District. Journal of Accounting Student Research, 8(1), 1–13. https://doi.org/10.21067/jrma.v8i1.4452

Jamal, A., Nasir, M., Syathi, P. B., & Fitriyani, R. (2023). Developing villages in the former conflict region of Indonesia through social and economic inclusion: Evidence from Aceh. Cogent Social Sciences, 9(1). https://doi.org/10.1080/23311886.2023.2178521

Januar, R., Sari, E. N. N., & Putra, S. (2021). Dynamics of local governance: The case of peatland restoration in Central Kalimantan, Indonesia. Land Use Policy, 102, 105270. https://doi.org/10.1016/j.landusepol.2020.105270

Kamri, N. A., Ramlan, S., & Ibrahim, A. (2014). Qur'anic work ethics. Journal of Usuluddin, 40, 135-172.

Kushandajani, & Alfirdaus, L. K. (2019). Women’s empowerment in village governance transformation in Indonesia: Between hope and criticism. International Journal of Rural Management, 15(1), 137–157.

Majid, J., Ramli, B., R., F., Praditha, R., Abidin, Z. A., & Cibu, A. Y. C. (2022). Motivasi whistleblower: Mengungkap fraud keuangan daerah dalam konsep amar ma’ruf nahi mungkar. Journal of Finance and Business Digital, 1(1), 39–54. https://doi.org/10.55927/jfbd.v1i1.1212

Maruhun, & Asmony, T. (2019). Uncovering the veil of village fund management from the perspective of Habermas. Accuracy: Journal of Accounting and Financial Studies, 1(1), 63–75. https://doi.org/10.29303/akurasi.v1i1.5

Megasyara, I. & Imawan, A. (2023). Implementation of good governance as an effort to prevent fraud in village financial management. Journal of Accounting and Finance Review, 13(2), 512–528. https://doi.org/10.22219/jrak.v13i2.23525

Mizuno, K., Fujita, M. S., & Kawai, S. (Eds.). (2016). Catastrophe and regeneration in Indonesia’s peatlands: Ecology, economy, and society (Kyoto CSEAS Series on Asian Studies, Vol. 15). NUS Press; Kyoto University Press.

Novasari, L., & Kusumo, W. K. (2022). The effectiveness of government internal control (SPIP) in anticipating village fund fraud in the Semarang Regency Government. Solution, 20(3), 254. https://doi.org/10.26623/slsi.v20i3.4419

Nurhayati, N., Purnama, D., & Mustika, M. (2021). Supporting factors for village financial management accountability. JIAFE (Scientific Journal of Accounting, Faculty of Economics), 7(2), 215–234. https://doi.org/10.34204/jiafe.v7i2.4072

Pakpahan, A. F., Prasetio, A., Negara, E. S., Gurning, K., Situmorang, R. F. R., Tasnim, Sipayung, P. D., Sesilia, A. P., Rahayu, P. P., Purba, B., Chaerul, M., Yuniwati, I., Siagian, V., & Rantung, G. A. J. (2021). Metodologi Penelitian Ilmiah. Yayasan Kita Menulis.

Pratama, A. K., Badaruddin, B., & Kadir, A. (2021). The role of the village consultative body in village fund supervision. Perspective, 10(2), 371–382. https://doi.org/10.31289/perspektif.v10i2.4509

Pratiwi, E. T., Haliah, H., Nirwana, N., & Kusumawati, A. (2024). The impact of community participation in village fund management on fraud prevention. JIAR: Journal of International Accounting Research, 3(2), 102–117.

Purba, R. B., Aulia, F., Tarigan, V. C. E., Pramono, A. J., & Umar, H. (2022). Detection of corruption in village fund management using fraud analysis. Calitatea, 23(190), 120–128.

Rahadi, F. D. (2023). Accountability of village fund allocation management to the financial welfare of the community. Journal of Law and Economics, 2(2), 64–71. https://doi.org/10.56347/jle.v2i2.125

Rahmawati, E., Sarwani, S., Rasidah, R., & Yuliastina, M. (2020). Determinants of fraud prevention in village government in Banjar Regency. Journal of Accounting, 10(2), 129–152. https://doi.org/10.33369/j.akuntansi.10.2.129-152

Rozikin, M. (2019). Strengthening social capital-based community resilience in the era of village autonomy: Study in Pandansari Village, Ngantang District, Malang Regency. Journal of National Resilience, 25(2), 204. https://doi.org/10.22146/jkn.44904

Sarstedt, M., Hair, J. F., Pick, M., Liengaard, B. D., Radomir, L., & Ringle, C. M. (2022). Progress in partial least squares structural equation modeling use in marketing research in the last decade. Psychology and Marketing, 39(5), 1035–1064. https://doi.org/10.1002/mar.21640

Selvia, D. E., & Arza, F. I. (2023). The effect of transparency, information asymmetry, and community participation on the potential for village fund fraud. Journal of Accounting Exploration, 5(3), 1206–1223. https://doi.org/10.24036/jea.v5i3.707

Sudirman, & Tantuka, Z. (2024). The performance of the village head towards the level of community welfare. Journal of Economics and Business Education, 1(1), 18–31. https://journal.ypsm.or.id/index.php/jpeb/article/view/2

Sugianto, S., & Permadhy, Y. T. (2020). Inclusive development planning through the participatory role of local governments. EcceS (Economics, Social, and Development Studies), 7(1), 87. https://doi.org/10.24252/ecc.v7i1.13565

Sugiono, E., Effendi, S., & Alwan, B. (2021). The effect of organizational commitment, motivation, and discipline on job satisfaction in the implementation of collective labor agreements (PKB) and its impact on employee performance at PT. Pakoakuina. MEA Scientific Journal, 5(1), 783–802.

Sugito, W., Ardiansah, A., & Fahmi, S. (2023). Supervision of the use of village funds in Indragiri Hilir Regency. Selodang Mayang: Scientific Journal of the Regional Development Planning Agency of Indragiri Hilir Regency, 9(2), 111–122. https://doi.org/10.47521/selodangmayang.v9i2.301.

Sugiyono, D. (2013). Metode penelitian pendidikan: Pendekatan kuantitatif, kualitatif dan R&D. Alfabeta.

Sundari, D., Anshari, K., Al, U., Medan, W., Islam, U., & Batu, L. (2024). Approaches in quantitative and qualitative research. Hibrul Ulama: Journal of Education and Islam, 6(1), 83–90.

Sutopo, D. S. (2023). Understanding village development and its perspective. Tambusai Education Journal, 7(6), 21917–21922.

Sutopo, D. S. (2024). Towards a prosperous village (welfare village): Empowerment of rural development through participatory spatial planning based on village potential. Journal of Education and Development, 12(2), 274–280.

Syafitri, N., & Sadad, A. (2022). Peran Pemerintah Desa Dalam Mewujudkan Desa Mandiri Di Desa Sungai Pinang Kecamatan Tambang Kabupaten Kampar. PUBLIKA: Journal of Public Administration, 8(1), 81–91. https://doi.org/10.25299/jiap.2022.vol8(1).9301

Telaumbanua, A., & Ziliwu, N. (2022). Analysis of the impact of village fund allocation management on improving community welfare. Journal of Accounting, Management and Economics, 1(1), 108–123. https://doi.org/10.56248/jamane.v1i1.21

Tofiin. (2013). Whistleblower dalam penanggulangan tindak pidana korupsi di Indonesia: Perspektif fikih jinayah. Rights: Jurnal Agama dan Hak Asazi Manusia, 2(2), 433–450.

Vrigazova, B. (2021). The proportion for splitting data into training and test set for the bootstrap in classification problems. Business Systems Research, 12(1), 228–242. https://doi.org/10.2478/bsrj-2021-0015

Weraman, P. (2024). The effect of access to primary health services on the level of health and welfare of rural communities. Journal of Health and Welfare, 7, 9142–9148.

Yanti, D. D., & Damis, S. (2022). Accountability analysis of village fund allocation management (ADD) and village revenue of Belawa District, Wajo Regency: Case study on Leppangeng Village. Journal AK-99, 2(1), 54–60.

Yurmarini. (2017). Kecurangan akuntansi (fraud accounting) dalam perspektif Islam. Jurnal Akuntansi dan Bisnis, 3(1), 93–104.

Zeng, J. (2023). Status quo of education in poor villages, effectiveness of and suggestions on poverty reduction through education. In P. Li, Y. Ma, H. Wei, & G. Chen (Eds.), Case study of targeted poverty alleviation in 100 villages in China (pp. 13-27). International Research on Poverty Reduction. Springer, Singapore. https://doi.org/10.1007/978-981-99-3489-8_13

Zhang, R., Ma, C., Wu, D., Wu, Y., & Wang, K. (2022). The evaluation and optimization methods of villages in China: In the background of a rural revitalization strategy. Computational Intelligence and Neuroscience, 2022, Article 7314446. https://doi.org/10.1155/2022/7314446




DOI: http://dx.doi.org/10.22373/share.v14i1.26203

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2025 Sartiyah et al.

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