Good Village Governance dan Pencegahan Fraud 

Good Village Governance and Fraud Prevention 

Otonomi desa memberikan keleluasaan kepada desa untuk mengatur dan mengurus rumah tangga desa sesuai dengan UU Nomor 6 tahun 2014. Dukungan pemerintah dalam mencapai kemandirian dan pembangunan ekonomi nasional diperlukan adanya keuangan desa. Keuangan desa memerlukan sistem pengelolaan meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Banyaknya fraud dalam sistem keuangan desa membuat kepercayaan masyarakat menurun. Oleh karenanya sistem pengelolaan keuangan harus berdasarkan prinsip good village governance. Penelitian ini bertujuan untuk menguji pengaruh prinsip good village governance (GVG) dalam sistem keuangan desa terhadap pencegahan fraud. Data primer diperoleh melalui penyebaran kuesioner kepada kepala desa, bendahara desa, sekertaris desa, kaur dan kasi. Metode analisis penelitian ini menggunakan regresi linear berganda (multiple regression). Hasil penelitian ini menunjukkan bahwa variabel partisipasi, transparansi, orientasi konsensus, keadilan, efektivitas dan efisiensi, dan visi strategik tidak memiliki pengaruh yang signifikan terhadap pencegahan fraud. Sementara pada variabel penegakan hukum, responsivitas dan akuntabilitas memiliki pengaruh yang signifikan terhadap pencegahan fraud.

Village autonomy gives the village flexibility to regulate and manage village households by law number 6 of 2014. Government support in achieving independence and national economic development requires village finance. Village finance calss for a control device that consists of planning, implementation, administration, reporting, and accountability. The wide variety of frauds withinside the village financial economic device has decreased public confidence. Therefore, the economic control device should be primarily based totally at the standards of good village governance. This examine targets to look at the impact of good village governance (GVG) principles in the village financial system on fraud prevention. Primary information have been acquired through diispensing questionnaires to the village head, village treasurer, village secretary, head of office, and head of office. The analysis method of this research uses multiple linear regression. The effect of this examine suggest that the variables of participation, transparency, consensus orientation, equity, effectiveness and efficiency, and strategic vision haven’t any sizable impact on fraud prevention. Meanwhile, rule of law variables, responsiveness and accountability have a sizable impact on fraud prevention.