ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulParadoks Cinta Uang Dan Budaya Etis: Mencari Wawasan Baru Pencegahan Fraud Di Tingkat Desa |
| Nama: MUWAHHIDIN |
| Tahun: 2025 |
| Abstrak This study investigates the influence of Love of Money, individual morality, and organizational ethical culture on the tendency of fraud among village officials managing finances in the South Dampal District. The study involved purposive sampling, with 104 respondents directly responsible for village financial management. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with the Partial Least Square (SmartPLS) application version 4. The findings indicate that Love of Money has no significant effect on the tendency of fraud, while individual morality negatively influences fraud tendency. In contrast, organizational ethical culture does not show a measurable impact. This research contributes to developing theoretical frameworks by integrating Love of Money, individual morality, and organizational ethical culture to assess fraud propensity in village financial management. Practically, the study offers valuable insights for stakeholders and policymakers in enhancing oversight mechanisms to ensure integrity and professionalism in financial management. Fostering ethical culture and reinforcing individual morality among village officials can minimize fraudulent practices in village finances. The results underscore the need for continuous oversight and awareness programs to safeguard financial management processes' ethical and moral dimensions, thereby promoting transparency and accountability in village administrations. |