Journal of Economic, Finance Research and Review (JEFRR)

Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System

Putri, Gusti Ayu Komang Trisna Arya, Trisnadewi, A. A. Ayu Erna, Ekajayanti, LGP Sri

4 July 2026 · Vol. 2, Issue 7, pp. 362-367

DOI: 10.65150/EP-jefrr/V2E7/2026-01

Abstract

This study aims to analyze the influence of human resource competency, the whistleblowing system, and the government's internal control system on fraud prevention in village fund management in Jembrana District, Jembrana Regency. This study uses an associative quantitative approach with primary data obtained through questionnaires distributed to village officials. The study population was 115 village officials, while the sample was determined using purposive sampling with the criteria of officials directly involved in village fund management and having worked for at least one year. The number of respondents used was 54 people, including the village head, village secretary, section head, head of affairs, and the Village Consultative Body. Data were analyzed using multiple linear regression with the help of SPSS. The results show that human resource competency has a positive and significant effect on fraud prevention. The whistleblowing system also has a positive and significant effect on fraud prevention. In addition, the government's internal control system has a positive and significant effect and is the variable with the strongest contribution in the model. The adjusted R square value of 0.560 indicates that 56.0 percent of the variation in fraud prevention can be explained by the three independent variables. These findings confirm that preventing fraud in village fund management requires a combination of apparatus capacity, secure channels for reporting violations, and consistent, monitoring-based internal controls.

Keywords: human resource competency, whistleblowing system, government internal control system, fraud prevention, village funds

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Putri, Gusti Ayu Komang Trisna Arya, Trisnadewi, A. A. Ayu Erna, Ekajayanti, & LGP Sri (2026). Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System. Journal of Economic, Finance Research and Review, 2(7), 362-367. https://doi.org/10.65150/EP-jefrr/V2E7/2026-01

@article{Putri2026,
  title   = {Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System},
  author  = {Putri and Gusti Ayu Komang Trisna Arya and Trisnadewi and A. A. Ayu Erna and Ekajayanti and LGP Sri},
  journal = {Journal of Economic, Finance Research and Review},
  year    = {2026},
  volume  = {2},
  number  = {7},
  pages   = {362-367},
  doi     = {10.65150/EP-jefrr/V2E7/2026-01},
  url     = {https://doi.org/10.65150/EP-jefrr/V2E7/2026-01}
}

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