The The influence of Whistleblowing and Internal Control Systems on Fraud prevention in Village Fund Management in Kawangkoan Barat District Minahasa Regency

Authors

  • Lorenza Grazia Sam Ratulangi University
  • Jenny Morasa Sam Ratulangi University
  • Lidia Mawikere Sam Ratulangi University

DOI:

https://doi.org/10.32400/ja.57449.13.02.2024.28-37

Abstract

Village fund management is a critical aspect of rural governance that is susceptible to fraudulent activities. To mitigate this risk, robuts whistleblowing mechanisms and effective internal control systems are essential. This quantitative study examines the empirical relationship between whistleblowing systems and internal control systems on fraud prevention in village fund management within West Kawangkoan District, Minahasa Regency. Primary data was collected through questionnaires distributed to 40 respondents, including village heads, secretaries, treasurers and village councils from 10 villages. Employing purposive sampling, the findings indicate that both whistleblowing and internal control systems exert a significant influence on preventing, fraud in village fund management.

Keywords : Whistleblowing, Internal Control Systems, Fraud Prevention

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Published

2024-09-06

Issue

Vol. 13 No. 02 (2024): Accountability

Section

Articles

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Copyright (c) 2024 Lorenza Grazia, Jenny Morasa, Lidia Mawikere

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.

 

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

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