Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Analysis of Factors That Influence The Delay in Reporting The Realization of Village Funds in New Villages in Rote Ndao Regency

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294388,
        author={Deni R.S. Zacharias and I Komang Arthana and Sarinah Joyce M. Rafael},
        title={Analysis of Factors That Influence The Delay in Reporting The Realization of Village Funds in New Villages in Rote Ndao Regency},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={late reporting village funds},
        doi={10.4108/eai.13-8-2019.2294388}
    }
    
  • Deni R.S. Zacharias
    I Komang Arthana
    Sarinah Joyce M. Rafael
    Year: 2020
    Analysis of Factors That Influence The Delay in Reporting The Realization of Village Funds in New Villages in Rote Ndao Regency
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294388
Deni R.S. Zacharias1,*, I Komang Arthana1, Sarinah Joyce M. Rafael1
  • 1: Nusa Cendana University
*Contact email: denyzacharias82@gmail.com

Abstract

The timely reporting of the realization of village funds has a huge influence on the smooth distribution of village funds. However, there are often delays in reporting the realization of village funds caused by several factors, namely human resources, facilities and infrastructure, geographical location, reporting standards and government internal control systems. The study was conducted to find out how the influence of each factor on the occurrence of delays in reporting the realization of village funds. This research is quantitative descriptive. Data collection through questionnaire distribution. The data analysis technique used is descriptive statistics, validity test, reliability test and hypothesis test. The results of the study show that human resources, infrastructure, geographical location, reporting standards and the government's internal control system influence the occurrence of delays in reporting the realization of village funds.