Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System
Gusti Ayu Komang Trisna Arya Putri, A. A. Ayu Erna Trisnadewi, LGP Sri Ekajayanti
4 July 2026 · Vol. 2, Issue 7, pp. 362-367
DOI: 10.65150/EP-jefrr/V2E7/2026-01
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What is this article about?
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.
Article at a glance
- Published
- 4 July 2026
- Volume / issue / pages
- Vol. 2, Issue 7, pp. 362-367
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
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
Cite this article
Gusti Ayu Komang Trisna Arya Putri, A. A. Ayu Erna Trisnadewi, & LGP Sri Ekajayanti (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{Gusti2026,
title = {Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System},
author = {Gusti Ayu Komang Trisna Arya Putri and A. A. Ayu Erna Trisnadewi and LGP Sri Ekajayanti},
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}
}Questions about this article
Who wrote this article?
Gusti Ayu Komang Trisna Arya Putri, A. A. Ayu Erna Trisnadewi, LGP Sri Ekajayanti.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 7, pages 362-367, published by EP Journals Group on 4 July 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E7/2026-01 (https://doi.org/10.65150/EP-jefrr/V2E7/2026-01).
How do I cite this article?
APA: Gusti Ayu Komang Trisna Arya Putri, A. A. Ayu Erna Trisnadewi, & LGP Sri Ekajayanti (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
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