-pengaruh digitalisasi, pencegahan fraud, efektivitaspenglolaan keuangan desa terhadap governanspemerintah desa dimoderasi oleh kompetensi aparaturdesa
Info Katalog
File Repositori
Pembimbing 3 : Dewila
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Idrianita Anis
Kata Kunci : -SISKEUDES Digitalization, Village Governance, Apparatus Competence, Fraud Prevention, Financial Ma
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2025_TS_MAK_123012311065_Halaman-Judul.pdf | 11 | |
| 2. | 2025_TS_MAK_123012311065_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012311065_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012311065_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012311065_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2025_TS_MAK_123012311065_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012311065_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012311065_Bab-1.pdf | 14 | |
| 9. | 2025_TS_MAK_123012311065_Bab-2.pdf | 47 |
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| 10. | 2025_TS_MAK_123012311065_Bab-3.pdf | 12 |
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| 11. | 2025_TS_MAK_123012311065_Bab-4.pdf | 24 |
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| 12. | 2025_TS_MAK_123012311065_Bab-5.pdf | 6 | |
| 13. | 2025_TS_MAK_123012311065_Daftar-Pustaka.pdf | 3 | |
| 14. | 2025_TS_MAK_123012311065_Lampiran.pdf | 15 |
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- -penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi sistem keuangandesa (siskeudes) pencegahan fraud, dan efektivitas pengelolaan keuangan desaterhadap governansi pemerintah desa, dengan mempertimbangkan peran moderasikompetensi aparatur desa. studi ini menggunakan pendekatan kuantitatif denganmetode survei terhadap 150 aparatur desa di kabupaten mamuju. analisis datadilakukan menggunakan regresi linear berganda serta uji interaksi moderasi. hasilpenelitian menunjukkan bahwa digitalisasi siskeudes dan efektivitaspengelolaan keuangan desa berpengaruh positif signifikan terhadap governansipemerintah desa. sebaliknya, pencegahan fraud dan kompetensi aparatur tidakmenunjukkan pengaruh langsung yang signifikan. namun, kompetensi aparaturterbukti memperkuat pengaruh pencegahan fraud terhadap governansi, meskipunjustru melemahkan pengaruh efektivitas pengelolaan keuangan. sementara itu,kompetensi aparatur tidak memoderasi hubungan antara digitalisasi dangovernansi. penelitian ini menegaskan pentingnya integrasi antara teknologi digital,penguatan kelembagaan, dan kapasitas sumber daya manusia dalam membangungovernansi desa yang transparan, akuntabel, dan partisipatif.kata kunci: digitalisasi siskeudes, governansi desa, kompetensi aparatur,pencegahan fraud, efektivitas pengelolaan keuangan.
- -this study aims to analyze the influence of the digitalization of the village financialsystem (siskeudes), fraud prevention, and the effectiveness of village financialmanagement on the governance of village governments, while considering themoderating role of village apparatus competence. a quantitative approach wasemployed through a survey of 150 village officials in mamuju regency. data wereanalyzed using multiple linear regression and interaction moderation tests. theresults show that siskeudes digitalization and the effectiveness of financialmanagement have a significant positive effect on village governance. in contrast,fraud prevention and apparatus competence do not exhibit a direct significantinfluence. however, apparatus competence was found to strengthen the effect offraud prevention on governance, while unexpectedly weakening the effect offinancial management effectiveness. moreover, apparatus competence does notmoderate the relationship between digitalization and governance. this studyhighlights the importance of integrating digital technology, institutionalstrengthening, and human resource capacity to build transparent, accountable, andparticipatory village governance.keywords: siskeudes digitalization, village governance, apparatuscompetence, fraud prevention, financial management effectiveness.