Article
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 1 (2025), hlm. 142–153
Abstrak
This study aims to find out and analyze the influence of the internal control system on the prevention of fraud in the management of village funds in villages in Wolo District, Kolaka Regency. The sample in this study uses non-probability sampling with a purposive sampling technique, from the selection of the sample 48 respondents were obtained. The data collection technique uses a questionnaire. Data analysis uses descriptive statistical methods and simple linear regression analysis. The results of this study show that the internal control system has a positive and significant effect on the prevention of fraud in the management of village funds in Wolo District, Kolaka Regency. The conclusion is that if the internal control system increases, the prevention of fraud in the management of village funds will also increase. This means that the more effective the implementation of the internal control system in the management of village funds, the more fraud will be reduced in the management of village funds.