THE ROLE OF SIRI' CULTURE IN FRAUD PREVENTION: ACCOUNTABILITY AND TRANSPARENCY IN VILLAGE FUND MANAGEMENT

Ni Made Leni Astuti; Nina Yusnita Yamin; Andi Mattulada; Muhammad Ansar

doi:10.29303/jaa.v11i1.918

Authors

Ni Made Leni Astuti Universitas Tadulako
Nina Yusnita Yamin Universitas Tadulako
Andi Mattulada Universitas Tadulako
Muhammad Ansar Universitas Tadulako

DOI:

https://doi.org/10.29303/jaa.v11i1.918

Keywords:

Accountability, Fraud Prevention, Siri’ Culture, Transparency, Village Funds

Abstract

The management of village funds requires effective governance mechanisms to prevent fraud, particularly through accountability and transparency. In addition to these formal mechanisms, local cultural values such as Siri’ culture, which emphasizes self-worth, honor, and moral responsibility, may potentially strengthen fraud prevention mechanisms. This study examines the effects of accountability and transparency on fraud prevention in village fund management and investigates the moderating role of Siri’ culture in these relationships. A quantitative approach was employed using questionnaires distributed to 121 respondents, including village officials, members of the Village Consultative Body (BPD), and hamlet heads from 11 villages in Karossa District, Central Mamuju Regency. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results show that accountability and transparency have positive and significant effects on fraud prevention. However, Siri’ culture does not significantly moderate the relationship between accountability and fraud prevention or the relationship between transparency and fraud prevention. These findings indicate that accountability and transparency play important roles in fraud prevention in village fund management, while the effectiveness of these mechanisms does not significantly differ according to the moderating role of Siri’ culture. Therefore, the findings provide empirical support for strengthening accountability and transparency as formal governance mechanisms for fraud prevention in village fund management.

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