¹A. A. Ketut Jayawarsa,² Komang Adi Kurniawan Saputra,³I Putu Budi Anggiriawan

^1,2,3Faculty of Economics and Business, Warmadewa University

DOI : https://doi.org/10.47191/ijsshr/v5-i9-33

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ABSTRACT

Fraud in village financial management becomes the focus of research by looking at various previous research opportunities. Based on the existing phenomena related to fraudulent acts of financial management in the village government, this study examines the internal and external factors of the organization to be analyzed in terms of preventing fraud in the management of village funds. The purpose of this study was to examine the influence of tri hita karana culture, good governance and apparatus commitment on preventing fraud in village funds, as well as to examine the moderation of awareness on these effects. The sample used was 87 village heads in the province of Bali, with the sampling method of proportionate stratified random sampling. The research data was obtained by adopting a survey design using a questionnaire, and tested and analyzed using multiple linear regression and MRA methods. So that we get the results that the tri hita karana culture, good governance and apparatus commitment have a significant positive effect on preventing fraud in village fund management, as well as the role of awareness that is able to moderate by increasing the influence of internal and external organizational factors in preventing fraud in village fund management.

KEYWORDS:

tri hita karana, good governance, awareness, fraud prevention, village fund

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VOlUME 05 ISSUE 09 SEPTEMBER 2022