Management Science Research Journal
Vol. 3 No. 3 (2024): August 2024

The Influence of the Government Internal Control System as a Mediator in the Influence of the Village Financial System Application on Fraud Prevention

Muhammad, Rahma Nazila (Unknown)
Afriady, Arif (Unknown)

Article Info

Publish Date
30 Aug 2024

Abstract

This study aims to analyze the influence of the Village Financial System (SISKEUDES) application in efforts to prevent fraud in village fund management and increase the influence of the Government Internal Control System (SPIP) as a mediation with a study in Kotabaru District, Karawang. This study is one type of quantitative research with path analysis. Data collection was carried out using a questionnaire, then the data was processed using the SMART PLS tool. The samples obtained from this study were intended for the head of financial management, head of planning, village secretary, and staff. The results of this study state that the SISKEUDES Application directly affects fraud prevention. Likewise, SPIP has a high mediation effect on fraud prevention in village management.

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Journal Info
Management Science Research Journal
Website

Abbrev

msr

Publisher

PT Larva Wijaya Penerbit

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The ...