PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA

This study aims to determine the effect of internal control systems,
individual morality, and suitability of compensation on the prevention of fraud in
village fund management. The type of data used is quantitative data. The data
source used is primary data. The technique of collecting data was by distributing
questionnaires to 15 villages in the Banyudono District, Boyolali Regency. The
population of this research is 60 village apparatus, financial subdivision of
village fund management in Banyudono District, Boyolali Regency. The sample
used in this study were 59 respondents from the financial division of village fund
management. The sampling technique was carried out using the saturated
sampling method. This study shows that the internal control system has a
significant positive effect on the prevention of village fund management fraud,
individual morality has a significant positive effect on the prevention of village
fund management fraud, and the suitability of compensation has a significant
positive effect on the prevention of fraud in village fund management.