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This Author published in this journals
All Journal Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review
Dwi Oktavia Rini, Dina
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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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.
Human Resource Audit Practices in Regional State-Owned Banking: Praktik Audit Sumber Daya Manusia di Bank Milik Negara di Tingkat Regional Hidayah, Dian Rif’atul; Dwi Oktavia Rini, Dina
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1456

Abstract

General Background Human resource management is a strategic element in achieving organizational performance in the banking sector. Specific Background Bank Tabungan Negara implements human resource audits as part of internal control to ensure compliance with policies and alignment with business strategy. Knowledge Gap Limited empirical studies evaluate human resource audit implementation focusing on employee placement at the regional level. Aims This study aims to evaluate the implementation of human resource audits and examine employee performance after audit application at Bank Tabungan Negara Regional Office of East Java, Bali, and Nusa Tenggara. Results Findings show that human resource audits are conducted according to standard operating procedures and good corporate governance principles, with systematic stages and follow-up actions. Employee performance demonstrates improvement based on key performance indicators and organizational values. Novelty This study provides contextual evidence of human resource audit practices within a regional state-owned bank environment. Implications The findings support the use of human resource audits as an internal evaluation mechanism to strengthen human capital management and organizational performance. Highlights: Audit procedures align with internal policies and governance principles Employee placement evaluation improves workforce distribution Performance indicators show measurable improvement after audits Keywords: Human Resource Audit, Employee Performance, Internal Control, State-Owned Bank, Human Capital
Co-Authors Fitrilia, Dera Ika Hidayah, Dian Rif’atul