Determinan Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Teluk Gelam Kabupaten Ogan Komering Ilir - Maulia Evita; Maria; Yuli Antina Aryani (Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 2025)
ABSTRACT In arrange to avoid extortion within the administration of town reserves in Teluk Gelam Area, Ogan Komering Ilir Rule, this ponder points to analyze the affect of town device competence, inner control frameworks, organizational culture, and device ethical quality. In 2024, the locale serious to construct fourteen towns. This ponder found that organizational culture, the adequacy of the inner control framework, and the nearness of mostly competent territorial device all contribute to more secure and fraud-free town cash administration. Extortion avoidance in village cash administration isn't impacted by the device profound quality variable when taken as a whole. In arrange to avoid extortion within the administration of town stores, this ponder found that the taking after variables—apparatus competence, inside control frameworks, organizational culture, and device morality—have a decently expansive and advantageous impact of 78.1% when taken collectively. Keywords: Prevention of Fraud in Village Fund Management, Village Apparatus Competence, Internal Control System, Organizational Culture, Apparatus Morality. ABSTRAK Penelitian ini mempunyai tujuan agar mengetahui hubungan antara moralitas, kompetensi, sistem mengendalikan intern, budaya organisasi, dan aparatur desa di Kecamatan Teluk Gelam Kabupaten Ogan Komering Ilir dengan mencegahkan tindak pidana penyelewengan dana desa. Pada tahun 2024, telah dibuatsurvei kepada empat belas kelurahan di kabupaten ini. Berdasarkan hasil penelitian, mencegahkan tindak pidana penyelewengan dana desa dibantu oleh sistem mengendalikan intern yang efektif, aparatur desa yang kompeten, dan budaya organisasi yang sehat. Selain itu, tidak terdapat hubungan antara mencegahkan tindak pidana penyelewengan dana desa dengan variabel moralitas aparatur. Berdasarkan hasil penelitian, pengaruh yang diamati didalam mencegahkan tindak pidana penyelewengan dana desa sekitar 78,1% berasal dari keempat variabel, yaitu kompetensi aparatur desa, sistem mengendalikan intern, budaya organisasi, dan moralitas aparatur. Kata kunci: Pencegahan fraud pengelolaan dana desa, Kompetensi aparatur desa, system pengendalian internal, budaya organisasi, moralitas aparatur.