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Journal : Research Horizon

The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable Gayatri, Putu Anisa; Kurniawan, Putu Sukma; Prayudi, Made Aristia
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 Budiadnyana, Kadek Supri; Kurniawan, Putu Sukma; Diatmika, I Putu Gede
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 Agihidayantari, Efri Anantawikrama Tungga Atmadja Aprianti, Ni Gusti Nyoman Ardika, Gusti Putu Agus Aryawati, Putu Ari Asri Savitri, Ni Luh Astawa, I Gede Putu Banu Atmadja, Dr. Anantawikrama Tungga Atmaja, Anantawikrama Tungga Belayani, Kadek Sri Budiadnyana, Kadek Supri Darmayanti, Ni Luh Putu Ari Darmayasa, I Nyoman Adi Dewayanti, Luh Gede Widya Asty Dewi, Gusti Ayu Ketut Rencana Sari Dewi, I Gusti Ayu Ngurah Prasiska Dewi, K Chandra Dewi, Putu Eka Dianita Marvilianti Edy Sujana Gayatri, Putu Anisa Gunadi, Bima Heryanto I Gede Agus Pertama Yudantara I Gusti Ayu Purnamawati I Made Dwita Atmaja I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto Ivayanti, Ni Nengah Kharismayani, Kadek Mas Lesmana, I Made Indra Lestari, Ni Putu Rara Kurnia Luh Gede Kusuma Dewi Made Aristia Prayudi Muliasih, Komang Murti, Ni Wayan Nhingswari, Suluh Widi Nintyari, Luh restiti Novianti, Fani Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Octaviani, Made Sita Diaz P.W, Komang Sintha Triana Pardita, I Wayan Agus Parwati, Wayan Intan Gandha Prayudi, Made Arista Putra, Gede Aditya Putri, Serly Meilani Ramendra, Janardana Riasmini, Kadek Rismayanti, Ni Komang Ayu Salain, Luh Putu Pradevi Octaviani Savitri, Luh Asri Savitri, Ni Luh Asri Somania, Ni Nyoman Vira Sudibia, I Putu Adi Sugiantari, Putu Rina Sumariyani, Ni Made Ria Tjiptohadi Sawarjuwono Trisna Dewi, Ni Luh Putu Indah Triyasa, Komang Darma Ulantari, Ni Kadek Wiwik Dwi Utami, Ni Putu Mahindu Pradnya Virgiawan, Gusti Agung Bagus Alit Wardani, Putu Ayu Sugiarti Kusuma Wibawa, I Gede Agus Handrynata Winiasih, Ni Wayan Witakusuma, Gede Etyana Zulaeha, Noni