PENGARUH GOOD GOVERNANCE DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Kantor Desa Di Kecamatan Sigi Biromaru)

Abstract

This study aims to determine the influence of Good Governance and the Government Internal Control System (SPIP), and to analyze the implementation of Good Governance and SPIP, both simultaneously and partially, on fraud prevention in village fund management at village offices in Sigi Biromaru District. The results show that simultaneously, Good Governance and the Government Internal Control System have a significant effect on fraud prevention. Partially, Good Governance has a significant effect on fraud prevention. Similarly, the Government Internal Control System also has a significant effect on fraud prevention. These findings indicate that the application of the principles of transparency, accountability, and compliance with regulations, as well as strengthening the internal control system through routine monitoring and evaluation, play a crucial role in minimizing the potential for fraud in village fund management.

Keywords: Good Governance, Government Internal Control System, Fraud Prevention, Village Funds.