Analisis Pengaruh Kompetensi SDM, Asimetri Informasi dan Whistleblowing terhadap Fraud Pada BUMDes di Kabupaten Lombok Utara

Ni Ketut Sriwinarti (Universitas Bumigora Mataram, Nusa Tenggara Barat)
Dinda Puspita Ayu (Universitas Bumigora Mataram, Nusa Tenggara Barat)
Dina Adnyani Putri (Universitas Bumigora Mataram, Nusa Tenggara Barat)

Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

This study aims to analyze the influence of human resource competence, information asymmetry, and whistleblowing on fraud at BUMDes in Gangga Subdistrict, North Lombok Regency. The study employs a mixed-methods approach using questionnaires and in-depth interviews. The results indicate that: (1) human resource competence has a negative and significant effect on fraud because low levels of accounting and administrative understanding increase the risk of fraud, (2) information asymmetry has a positive and significant effect on fraud, and (3) whistleblowing has no significant effect due to a lack of public understanding and a system that is not yet functioning optimally. Collectively, these three variables influence the occurrence of fraud. This study emphasizes the importance of improving managerial competence, ensuring information transparency, and strengthening the whistleblowing system to minimize the risk of fraud in BUMDes