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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dynamic Management Journal Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Comparative : Ekonomi Dan Bisnis West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance West Science Interdisciplinary Studies
KIMSEN, KIMSEN
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen, Kimsen; Aulia, Triana Zuhrotun; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Abstract

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.
Co-Authors Agus Supriyatno, Agus Alamsyah, Sustari Aulia, Triana Zuhrotun Barus, Irwan Irawadi Imam Hidayat kismanah, imas Kokom Komariah Pagandi, Ahmad Pambudi, Januar Eky Purnomo, Djauhar Edi Rina Malahayati Sasmita, Djenni Sudarmanto, Eko Tasrullah, Tatang Utomo, Eko Narto Yulianti, Nur Amanah Zulaecha, Hesty Ervianni