Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)

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Effectiveness of Village Fund Management, Good Village Governance dan Prevention of Village Fund Misuse

Authors
Maria Maria1, *, Desi Indriasari1, Karika Rachma Sari1, Jamaliah Said2, Darusalam Darusalam3, Agnes Rafiva Nanda Utami1
1Accounting Department, State Polytechnic of Sriwijaya, Palembang, Indonesia
2Accounting Research Institute & Faculty of Accountancy UiTM, Selangor, Malaysia
3Accounting Departement, School of Accounting-Accounting Program, Bina Nusantara University, Jakarta, Indonesia
*Corresponding author. Email: mariamardjuki@polsri.ac.id
Corresponding Author
Maria Maria
Available Online 30 April 2025.
DOI
10.2991/978-2-38476-396-2_15How to use a DOI?
Keywords
Effectiveness; Good Village Governance; Fraud
Abstract

Given the numerous reports of fraud in the administration of village funding, this study is crucial. As public servants, village government administrators benefit greatly from the prevention of fraud in village fund management, which enables them to better manage monies intended for community welfare. With an emphasis on the efficiency of fund management and good village governance (GVG), this study investigates fraud prevention in the administration of village finances in Kabupaten Pali, Sumatera Selatan. To achieve GVG, village officials must efficiently handle local funds. Fourteen communities in Kabupaten Pali, Sumatera Selatan, were the sites of the study. With the use of Lisrel software, Model Persamaan Struktural (Structural Equation Modelling/SEM) is used for data analysis in hypothesis testing. According to the results, village good governance has a 26.2% impact on fraud prevention in village fund management, whereas the efficacy of village fund management has a 22.3% impact on village good governance.

Copyright
© 2025 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 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 April 2025
ISBN
978-2-38476-396-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-396-2_15How to use a DOI?
Copyright
© 2025 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  - Maria Maria
AU  - Desi Indriasari
AU  - Karika Rachma Sari
AU  - Jamaliah Said
AU  - Darusalam Darusalam
AU  - Agnes Rafiva Nanda Utami
PY  - 2025
DA  - 2025/04/30
TI  - Effectiveness of Village Fund Management, Good Village Governance dan Prevention of Village Fund Misuse
BT  - Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
PB  - Atlantis Press
SP  - 120
EP  - 132
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-396-2_15
DO  - 10.2991/978-2-38476-396-2_15
ID  - Maria2025
ER  -