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Putu Sukma Kurniawan
Universitas Pendidikan Ganesha, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable Putu Anisa Gayatri; Putu Sukma Kurniawan; Made Aristia Prayudi
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1107

Abstract

This research is motivated by the high potential and cases of fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) despite the implementation of various internal control mechanisms, so it is necessary to understand the factors that influence fraud prevention. This study aims to analyze the influence of the whistleblowing system and the professionalism of the supervisory board on fraud prevention, as well as to test the moderating role of organizational culture based on Tri Kaya Parisudha. The method used is a causal quantitative approach with a purposive sampling technique on 212 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the whistleblowing system, the professionalism of the supervisory board, and organizational culture have a positive and significant effect on fraud prevention. However, organizational culture was not proven to moderate the relationship between the independent variables and fraud prevention. In conclusion, fraud prevention is more effectively achieved through a combination of formal mechanisms and a strong organizational culture, although the interaction of the two does not always significantly reinforce each other.
Local Wisdom and Financial Accountability in Traditional Village Governance: An Institutional Theory Approach Kadek Supri Budiadnyana; Putu Sukma Kurniawan; I Putu Gede Diatmika
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1130

Abstract

Growing demands for accountability and transparency in public financial management have driven institutions to adapt formal governance systems while preserving local cultural values. This study examines financial management in Alapsari Traditional Village through the lens of institutional theory, focusing on the integration of Sad Kerthi values within formal governance systems. It aims to explore the implementation of Sad Kerthi values in financial management practices. A qualitative case study approach was employed, using in-depth interviews, observations, and NVivo-based thematic analysis. The findings show that financial management operates within a hybrid institutional model, where regulative, normative, and cultural-cognitive pillars interact dynamically. Sad Kerthi values are not merely symbolic but are operationalized across planning, implementation, and accountability processes through participatory mechanisms such as paruman, resulting in holistic accountability that encompasses administrative, social, and spiritual dimensions, supported by strong social control and high integrity in financial practices. The study concludes that integrating local wisdom with formal governance enhances transparency, legitimacy, and sustainability, although challenges related to human resource capacity and regulatory adaptation persist. These findings contribute to the development of culturally grounded public sector accounting and provide practical insights for improving financial governance in traditional communities.  
Co-Authors I Putu Gede Diatmika Kadek Supri Budiadnyana Made Aristia Prayudi Putu Anisa Gayatri