Baki, Restu Abdul and Ismatullah, Ismet and Kartini, Tina (2021) THE INFLUENCE OF VILLAGE APPARATUS COMPETENCE, WHISTLEBLOWING AND INTERNAL CONTROL SYSTEM ON PREVENTION FRAUDIN VILLAGE FINANCIAL MANAGEMENT. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 5 (3). pp. 473-482. ISSN 2655-8319

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Abstract

This study aims to determine the effect of village apparatus competence, Whistleblowing and internal control systems on prevention Fraudin village financial management carried out in Ciwaru village, Mekarsakti village and Mandrajaya village, Ciemas district, Sukabumi district, this study uses quantitative research methods with a quantitative approach. parametric statistics for data collection techniques using questionnaires, interviews, literature and documentation, the number of samples In this study as many as 100 people, when the questionnaire was distributed, the researcher would spread the number of questionnaires more than the predetermined number of samples, namely as much as the number of samples added 10% of the sample namely 100 people plus 10% or as many as 110 questionnaires which will be distributed to 110 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research was assisted by SPSS24 software by coming to the conclusion that the competence of village apparatus has no significant effect on the prevention of Fraud in village financial management, while Whistleblowing and internal control systems are positively and significantly impacted on the prevention of Fraud in village financial management in Ciwaru Village, MekarsaktiVillage and Mandrajaya Village, CiemasSubdistrict, Sukabumi Regency.

Item Type:	Article
Uncontrolled Keywords:	Village Apparatus Competence, Whistleblowing, Internal Control System, andPrevention Fraud
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	16 Aug 2022 07:35
Last Modified:	16 Aug 2022 07:35
URI:	http://eprints.ummi.ac.id/id/eprint/2518

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