Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Accounting, and Management
Dominika Apriliani Lahu
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Apparatus Competence, Individual Morality, Internal Control System, Whistleblowing System on Village Fund Fraud Prevention Dominika Apriliani Lahu; Gayatri
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.491

Abstract

The objective of this study is to explore the impact of apparatus competency, individual morality, internal control systems, and whistleblowing systems in preventing fraud related to village funds. The research population includes all village officials, members of the Village Consultative Body (BPD), village fund supervisors, and community leaders in Ruteng District, Manggarai Regency. The sample consists of Village Heads, Village Secretaries, Heads of Finance, Heads of BPD, village fund supervisors, and community leaders from each village in Ruteng District. Path analysis is the technique used for data analysis. The study finds that apparatus competency, individual morality, internal control systems, and whistleblowing systems positively influence the prevention of fraud in village fund management. In summary, competent officials perform their duties in managing village funds responsibly, high-morality officials are less likely to engage in misconduct, and effective supervision ensures village management activities are directed and monitored to prevent fraud.
Co-Authors Gayatri