Determinants of Fraud Prevention in Village Fund Management

Abstract

Purpose: This study aims to examine the influence of these factors on fraud prevention in villager fund management.

Design/methodology/approach: This study used a quantitative research method with a descriptive approach. The population consisted of village officials in Todanan and Japah Districts, Blora Regency. A purposive sampling technique was used to select respondents, resulting in a total sample of 323 village officials, including village heads, village secretaries, financial officer and section heads. Data were collected through questionnaires and analyzed using WarPLS 8.0.

Findiings: The findings indicate that village apparatus competence and integrity have a positive and significant effect on fraud prevention in village fund management. However, individual morality and accountability were found to have no significant effect on fraud prevention.

Practical implications: The findings suggest that village governments should strengthen the competence and integrity of village apparatus while improving supervision and governance to prevent fraud.

Originality/value: This study contributes to the literature by highlighting that fraud prevention requires not only morality and accountability but also competent human resources, effective supervision, and governance mechanisms.

Paper type: Empirical.