The Effect of Accountability, Transparency and Internal Control on Fraud Prevention in Village Fund Management (Study on Villages in Musi Banyuasin Regency)
DOI:
https://doi.org/10.31851/jmwe.v23i1.19884Keywords:
Accountability, Transparency, Internal Control, Fraud Prevention, Village FundsAbstract
This study aims to examine the effect of accountability, transparency, and internal control on fraud prevention in the management of village funds in Musi Banyuasin Regency. A quantitative approach was employed through a survey of 120 village officials from three districts: Lawang Wetan, Sekayu, and Babat Toman. The study population includes all village offices across Musi Banyuasin Regency, with samples selected using purposive sampling. Data were analyzed using multiple linear regression. The findings reveal that accountability, transparency, and internal control have a positive and significant impact on fraud prevention. These results suggest that strengthening these three elements can enhance the governance of village funds, ensuring they are managed with greater accountability, openness, and integrity.
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