Pengaruh Whistleblowing dan Sistem Pengendalian Internal terhadap Pencegahan Fraud pada Pengelolaan Dana Desa (Studi Fenomenologi pada Aparatur Desa di Kecamatan Karangnunggal, Kabupaten Tasikmalaya)

Lutfia Khoerunnisa, Nugraha Nugraha, Fitrina Kurniati

Abstract


This study aims to determine how the implementation of the internal control system in accordance with the components of the government's internal control system based on Government Regulation No. 60 of 2008 on village fund management and also to find out how the influence of whistleblowing and internal control systems on fraud prevention in village fund management in the District Karangnunggal especially in Cibatuireng Village, Tasikmalaya Regency, which has experienced fraud. This study uses a qualitative research method with a phenomenological approach. Data was collected through semi-structured interviews with several related informants and documentaries. The technique of testing the credibility of the data uses triangulation of sources, techniques, and theories. The results showed that Cibatuireng Village had implemented a fairly good internal control system because it was in accordance with the existing components in Government Regulation No. 60 of 2008. The influence of implementing whistleblowing and internal control systems on fraud prevention in village fund management has a positive influence with the absence of fraud in the Cibatuireng Village Government

Keywords


Whistleblowing; Internal Control System; Fraud Prevention; Village Fund

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References


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