KAJIAN PENGARUH KEPATUHAN PELAPORAN KEUANGAN DAN KAPABILITAS PERANGKAT DESA TERHADAP PENCEGAHAN TINDAKAN PENYIMPANGAN DANA DESA

(Studi Kasus Kecamatan Lebakbarang Kabupaten Pekalongan)

Abstract

This research study was motivated by a casuistic incident that occurred in one of the villages in the Lebakbarang sub-district, Pekalongan Regency in 2020 last year, which was an act of deviation from the village apparatus which was very detrimental to the community and the state, therefore this study was made to find out what factors are the most effective as a solution in preventing acts of irregularities in village funds which are getting bigger every year. The research method in this research study uses quantitative research methods used in this research and to collect data as reinforcement and statistical test material, a questionnaire with Likert scale criteria is used. In taking the specimens obtained specimens as many as 44 respondents. The data specimens were obtained from village fund management officers in 11 villages in Lebakbarang District, Pekalongan Regency. Each village consists of 1 village head, 1 village secretary, 1 village treasurer, 1 head of the village supervisory board, so the total population in this study was 44 respondents. The sampling technique used in this research is saturated sampling. The results of this study indicate that financial reporting compliance has a positive and significant effect on the level of prevention of irregularities in the management of village funds at the village office in Lebakbarang District, Pekalongan Regency. Compliance with financial reporting is a form of accountability for village officials for what is done to the community and the Regent, so that fraud and irregularities can be minimized and prevented. Second, the capability of village officials has a positive and significant impact on the level of prevention of irregularities in the management of village funds in Lebakbarang District, Pekalongan Regency. Village officials who have the capability or knowledge, skills, attitudes in managing village funds will minimize the occurrence of irregularities in village funds