cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mochammad Tanzil Multazam
Contact Email
tanzilmultazam@umsida.ac.id
Phone
-
Journal Mail Official
p3i@umsida.ac.id
Editorial Address
Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java, Indonesia
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Indonesian Journal of Cultural and Community Development
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 26156180     EISSN : 26156180     DOI : doi.org/10.21070/ijccd
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media
Indonesian Journal of Cultural and Community Development (IJCCD) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo three times a year (March, June, September). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. The scope of this journal is appropriate subjects including, but not limited to, the knowledge of the Rural, Urban, Culture, Heritage, and community development.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 401 Documents
 37   38   39   40   41 
Internal Control and Integrity in Preventing Village Financial Fraud: Pengendalian Internal dan Integritas dalam Mencegah Kecurangan Keuangan di Desa Fitrilia, Dera Ika; Dwi Oktavia Rini, Dina
Indonesian Journal of Cultural and Community Development Vol. 16 No. 2 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i2.1259

Abstract

General Background: Financial fraud in village fund management undermines public trust and development effectiveness. Specific Background: Strengthening internal control, moral integrity, and transparency is crucial to prevent fraudulent practices in village administrations. Knowledge Gap: Prior studies emphasize financial systems but overlook behavioral and ethical determinants of fraud prevention. Aims: This research investigates how human resource competence, internal control systems, and moral integrity affect fraud prevention in village financial management. Results: Findings show that internal audits, ethical leadership, and whistleblowing systems significantly reduce fraud tendencies. Novelty: The integration of moral sensitivity with institutional controls provides a multidimensional framework for preventing village-level corruption. Implications: Strengthening human resource training and fostering ethical culture are critical for sustainable village governance. Highlights: Ethical culture minimizes fraud in village finance. Internal control improves accountability. Whistleblowing enhances transparency and trust.

Page 41 of 41 | Total Record : 401

 37   38   39   40   41 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 16 No. 3 (2025): September Vol. 16 No. 2 (2025): June Vol. 16 No. 1 (2025): March Vol 16 No 1 (2025): March Vol 15 No 3 (2024): September Vol 15 No 2 (2024): June Vol 15 No 1 (2024): March Vol 14 No 3 (2023): September Vol 14 No 2 (2023): June Vol 14 No 1 (2023): March Vol 13 (2022): September Vol 12 (2022): June Vol 11 (2022): March Vol 10 (2021): September Vol 9 (2021): June Vol 8 (2021): March Vol 7 (2020): September Vol 6 (2020): June Vol 5 (2020): March Vol 4 (2019): September Vol 3 (2019): June Vol 2 (2019): March Vol 1 No 2 (2018): September Vol 1 No 1 (2018): June More Issue