<![CDATA[General Background: Transparent village fund management is essential to prevent fraud. Specific Background: Fraud prevention may relate to internal control, apparatus competence, individual morality, and whistleblowing mechanisms. Knowledge Gap: Previous findings are inconsistent, and these determinants have rarely been examined simultaneously. Aims: This study examines these four factors using 64 purposively selected respondents and PLS-SEM with SmartPLS. Results: Internal control, apparatus competence, and individual morality were not significant, whereas the Whistleblowing System had a positive and significant relationship with fraud prevention (β = 0.43, t = 3.35, p < 0.01). Novelty: The study integrates four determinants in one PLS-SEM model. Implications: Strengthening reporting channels, follow-up mechanisms, and whistleblower protection can support fraud prevention in village fund management. Highlights: Reporting mechanisms recorded the strongest coefficient at 0.43 with statistical significance. Internal controls showed β = 0.17 but did not reach the required significance threshold. Staff capability and personal morality were also unsupported as individual determinants. Keywords: Civil Service Competence, Individual Morality, Whistleblowing System, Village Funds.]]>
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