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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Education Technology Jurnal Pengabdian Magister Pendidikan IPA EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Classroom Action Research Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Guru Pencerah Semesta (JGPS) Jurnal Pendidikan dan Pembelajaran Jurnal Riset Guru Indonesia
Akram
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : EKUITAS (Jurnal Ekonomi dan Keuangan)

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IMPLEMENTASI PUSAT MONITORING UNTUK PENCEGAHAN SEBAGAI DETERMINAN MODERATOR PENCEGAHAN KECURANGAN Pituringsih, Endar; Basuki, Prayitno; Akram; Selatan, Liga Ayun
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7124

Abstract

This study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts.  The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services.
Co-Authors Amrullah Ayudia Sokarina Diaz, Ahmad Diaz Makmur Efendi , Zulhan Endar Pituringsih Fathihatus Sholihah Haris Kulle, Haris Indraswati Lilik Handajani Maudiyawati Mawar Mistahul jannah Muhlisa, Nurul Nasir Nawir Nurdin Nurfadillah Nurindah Prayitno Basuki, Prayitno Saipul Arni Muhsyaf Samaniah Selatan, Liga Ayun St.Hajar Umar, Ratnah Wahyudin