PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN MORALITAS TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Di Kecamatan Maospati)

This study aims to determine the effect of village apparatus competence, internal control system, organizational culture and morality on fraud prevention in village financial management. The amount of funds received by the village raises concerns about how to use good governance so that the funds managed do not cause problems in the future. Problems that often occur due to the weak capacity of village administrators for financial and budget management are the possibility of fraud. From data from Indonesia Corruption Watch (ICW) during 2019, corruption cases in the village budget sector were the most cases that were acted upon by law enforcement officers when compared to other sectors. The population in this study were village officials who were involved in managing village finances and BPD in all villages in Maospati District, Magetan Regency. Sample selection using saturated sampling technique, so that the sample in this study as many as 100 respondents. The data used is primary data using questionnaires distributed in 12 villages in Maospati District, Magetan Regency. The data analysis method in this study is multiple linear regression analysis with data processing tools using SPSS version 25.
The results of this study indicate that: 1) the competence of the village apparatus has a positive and significant effect on preventing fraud in village financial management, 2) the internal control system has a positive and significant effect on preventing fraud in village financial management, 3) organizational culture has a positive and significant effect on fraud prevention in village financial management, 4) morality has a positive and significant effect on fraud prevention in village financial management. 4) Competence of village apparatus, internal control system, organizational culture and morality simultaneously have a positive and significant effect on preventing fraud in village financial management.