Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Cultural and Community Development
Fitrilia, Dera Ika
Unknown Affiliation
Humanities Languange, Linguistic, Communication & Media

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

Found 1 Documents
Search

 1 
Internal Control and Integrity in Preventing Village Financial Fraud: Pengendalian Internal dan Integritas dalam Mencegah Kecurangan Keuangan di Desa Fitrilia, Dera Ika; Dwi Oktavia Rini, Dina
Indonesian Journal of Cultural and Community Development Vol. 16 No. 2 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i2.1259

Abstract

General Background: Financial fraud in village fund management undermines public trust and development effectiveness. Specific Background: Strengthening internal control, moral integrity, and transparency is crucial to prevent fraudulent practices in village administrations. Knowledge Gap: Prior studies emphasize financial systems but overlook behavioral and ethical determinants of fraud prevention. Aims: This research investigates how human resource competence, internal control systems, and moral integrity affect fraud prevention in village financial management. Results: Findings show that internal audits, ethical leadership, and whistleblowing systems significantly reduce fraud tendencies. Novelty: The integration of moral sensitivity with institutional controls provides a multidimensional framework for preventing village-level corruption. Implications: Strengthening human resource training and fostering ethical culture are critical for sustainable village governance. Highlights: Ethical culture minimizes fraud in village finance. Internal control improves accountability. Whistleblowing enhances transparency and trust.
Co-Authors Dwi Oktavia Rini, Dina