Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa

This study aims to determine the effect of moral sensitivity, transparency and accountability on fraud prevention in managing village fund allocations Masamba District, South Sulawesi. The method used this research is quantitative. population were all officials sub-district, Luwu-north district, Sulawesi province. sample for 116 officials, obtained using a non-probability sampling technique, namely saturated sampling. While data analysis utilized assess hypotheses order formulate outcomes by statistical testing SPSS software, type empolys primary distributing questionnaires respondents. results show that sensitivity has no allocations. also found have an influence preventing These findings help gain insight regarding special attention approaches can minimize occurrence management funds, morale accountability.