THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM (SISKEUDES APPLICATION), TRANSPARENCY, AND INTERNAL CONTROL ON FRAUD PREVENTION

Abstract

Fraud is rampant in Indonesia, especially in the public sector, including regional governments. Fraud cases have touched both the central and the lowest levels in the villages, which ensnare many people in the village. This study aims to analyze the influence of the village financial system (Siskeudes application), transparency, and internal control on fraud prevention in village governance in Pinrang District, South Sulawesi Province, Indonesia. The sample includes village heads, treasurers, and village representative bodies, and it has a total of 51 people. The primary data are obtained from questionnaires using a quantitative approach and a multiple linear regression with the Statistical Product and Service Solution (SPSS) application. The research results show that the coefficient of determination (R2) is 0.657. Thus, the magnitude of the influence of village financial system, transparency, and internal government control on fraud prevention amounts to 65.7%. The results of the study show that the village financial system has a significant positive effect on fraud prevention (p-value = 0.025 < 0.05), transparency has a significant positive effect on fraud prevention (p-value = 0.031 < 0.05), and internal control has a significant positive effect on fraud prevention (p-value = 0.035 < 0.05).

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