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All Journal Journal of Exploratory Dynamic Problems
Umi Ardiani
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Moralitas Individu, Sistem Pengendalian Internal, Dan Kompetensi SDM Terhadap Pencegahan Fraud Pada BUMDES Umi Ardiani; Susanti; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.182

Abstract

This study aims to analyze the effect of individual morality, internal control systems, and human resource competence on fraud prevention at Village-Owned Enterprises (BUMDes) in Ujungbatu District, Rokan Hulu Regency. This study used a quantitative approach with a saturated sampling technique involving 37 BUMDes managers from BUMDes Tebih Mandiri, BUMDes Damai Mandiri, BUMDes Ngaso Mandiri, and BUMDes Timur Sejahtera. Data were collected through questionnaires and analyzed using classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination with the assistance of SPSS. The results show that individual morality and internal control systems do not have a significant partial effect on fraud prevention, whereas human resource competence has a significant partial effect on fraud prevention. Simultaneously, individual morality, internal control systems, and human resource competence have a significant effect on fraud prevention at BUMDes in Ujungbatu District, explaining 10.5% of the variation in fraud prevention.
Co-Authors Fefti Yulian Mela Susanti