PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI APARATUR DESA TERHADAP PENCEGAHAN FRAUD (Studi Pada Desa Sedoa Kecamatan Lore Utara)

Abstract

Good governance is one of the important agendas in efforts to improve public welfare. One important aspect in governance is accountable and transparent financial management, free from fraud or cheating practices. Fraud in government financial management, including at the village level, can hinder development and harm the community. Therefore, fraud prevention is very important to pay attention to. This study aims to 1) To determine the effectiveness of the internal control system and the competence of village officials have a simultaneous and significant effect on fraud prevention in Sedoa Village, North Lore District, 2) To determine the effectiveness of the internal control system has a partial and significant effect on fraud prevention in Sedoa Village, North Lore District. 3) To determine the competence of village officials has a partial and significant effect on fraud prevention in Sedoa Village, North Lore District. This type of research is quantitative research with a verification method. Data analysis techniques in this study are observation, questionnaires, literature studies, and library studies. The results of this study indicate that 1) the effectiveness of the government's internal control system simultaneously and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.004 <0.05; 2) the effectiveness of the government's internal control system partially and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.011 <0.05; 3) the competence of village officials partially and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.017 <0.05.

Keywords: SPIP Effectiveness, Competence, and Fraud Prevention