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Silva Radianta

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Review Open access Aug 2026

Pengaruh Kompetensi, Sistem Pengendalian Internal, dan Moralitas Aparat terhadap Kecendrungan Kecurangan dalam Pengelolaan Keuangan Desa dengan Praktik Akuntabilitas sebagai Variabel Mediasi

This study aims to analyze the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud in village financial management and to examine the role of accountability practices as a mediating variable. The study was conducted in village governments in Pasaman Regency, West S...

Silva Radianta, Halkadri Fitra · 0 citations

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