COMPETENCE AND OPTIMIZATION OF THE INTERNAL CONTROL SYSTEM TO PREVENT VILLAGE FINANCIAL FRAUD
Prevention of fraud in the management of village funds is a susceptible issue at this time because many village officials have been exposed to cases of corruption in village funds. Preventative steps need to be taken, so in this study, we want to find a prevention model through testing several variables. This study aims to examine the effect of competency variables and internal control systems on fraud prevention in village financial management. This study used a survey method with a questionnaire, the number of samples used was 57 villages that received village funds in Buleleng Regency, Bali Province. Data analysis uses multiple linear regression. Previously tested the validity and reliability of the instruments used. The results showed that competence and internal control systems had a significant effect on fraud prevention in village financial management. These results indicate that the model of preventing corruption in village funds can be through actions to increase the capacity of village officials and increase supervision through internal control systems.
fraud prevention, internal control system, competence, and village financial management