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Maemunah, M., Hernawati, N., & Kuntorini, R. S. (2023). Analysis of the Presentation of Financial Statements and the Morality of Apparatus on the Potential of Fraud in Village Financial Management. KnE Social Sciences, 8(18), 369–379. https://doi.org/10.18502/kss.v8i18.14237

https://doi.org/10.18502/kss.v8i18.14237

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authors

  • Mey Maemunah

    Mey Maemunah

    Accounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Jl. Taman Sari No.1 Bandung West Java
    https://orcid.org/0000-0002-5523-1717
  • Nopi Hernawati

    Nopi Hernawati

    Accounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Jl. Taman Sari No.1 Bandung West Java
  • Ririn Sri Kuntorini

    Ririn Sri Kuntorini

    Accounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Jl. Taman Sari No.1 Bandung West Java

Published Date

  • Oct 30, 2023

Analysis of the Presentation of Financial Statements and the Morality of Apparatus on the Potential of Fraud in Village Financial Management

KnE Social Sciences / 5th Social and Humaniora Research Symposium (5th SoRes) / Pages 369–379

Abstract

Referring to Permendagri (Minister of Home Affairs Regulation) No. 20 of 2018, the presentation of transparent and accountable financial reports can serve as a deterrent against fraud in village funds. Furthermore, the moral support of village officials can aid in the proper management of funds in accordance with the provisions outlined in Permendagri. Thus, the presentation of financial reports is expected to provide accurate information and assist users in their decision-making processes. The research method employed in this study is a case study with a descriptive analysis approach. Nonprobability sampling with saturated samples is utilized as the sampling technique. Data collection techniques involve observation, in-depth interviews, and documentation. The results indicate that the presentation of financial statements in Karyalaksana Village and Lampegan Village is considered satisfactory. Similarly, the level of moral conduct among the village officials ranges from conventional to post-conventional, thereby reducing the potential for fraud in village financial management.


Keywords: financial statement presentation, morality, fraud potential

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