JIA (Jurnal Ilmiah Akuntansi)
Vol 9 No 1 (2024)

The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District

Yoosita Aulia (Universitas Dr. Soetomo)
Nurhayati Sofian (Universitas Dr. Soetomo)
Alberta Esti (Universitas Dr. Soetomo)



Article Info

Publish Date
13 Jul 2024

Abstract

This study aims to test and analyze the effect of good governance—specifically accountability, effectiveness, and transparency—on the potential for fraud in the management of BOK funds at Puskesmas (Health Centers) in Mojokerto District. A simple random sampling technique was employed, and samples were selected randomly based on the calculated sample size using the Slovin formula. The analysis was conducted using multiple linear regression to determine the relationships between the variables. The findings reveal that accountability, effectiveness, and transparency do not significantly influence the potential for fraud at the Mojokerto Regency Health Centers. This suggests that the implementation of good governance practices does not directly impact the potential for fraudulent activities in the management of BOK funds at these health centers. These results highlight the need for further investigation into other factors that may contribute to fraud prevention and underscore the complexity of fraud management within public health institutions.

Copyrights © 2024






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...