PENGARUH TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA TERHADAP FRAUD DI DESA KECAMATAN NAGRAK KABUPATEN SUKABUMI

Andi Rahmina Pratami (1630611101) Universitas Muhammadiyah Sukabumi. The Effect of Transparency in Village Fund Allocation Management on Fraud in Nagrak District, Sukabumi District (Advisors Ismet Ismatullah, S.E, .M.Ak and Venita Sofiani, S.E, .M.Si). This study aims to determine the effect of transparency in the management of the Village Fund Budget on fraud. This research uses quantitative methods with data collection techniques used library research, questionnaires, and documentation. The number of questionnaires distributed by researchers was 95 questionnaires addressed to village officials. Researchers used structural data analysis techniques Equation Modeling SEM-PLS with the WarpsPLS 6.0 program. Based on the research results, it shows that the planning variable has a significance value of 0.087<0.05, which means that planning has no effect on fraud. The implementation variable has a significance value of 0.001 <0.05, which means that implementation has an effect on fraud. The supervision variable has a significance of 0.0457 <0.05, which means that supervision has no effect on fraud. The responsibility variable has a significance of 0.001