Competence, Optimization of Internal Control Systems and Information Technology to Prevent Village Financial Fraud

Fraud prevention in the management of village funds is a very sensitive issue at this time because many village officials have been affected by cases of village fund corruption. Preventive steps need to be taken, so in this study we want to find a prevention model through testing several variables. This study aims to examine the effect of competency variables, internal control systems and the use of information technology on fraud prevention in village financial management. This study used a survey method with a questionnaire, the number of samples used was 57 villages that received village funds in Buleleng Regency, Bali Province. Data analysis using multiple linear regression. Previously, the validity and reliability of the instruments used were tested. The results showed that competence, internal control systems and the use of information technology had a significant effect on the prevention of village financial management fraud. These results indicate that the corruption prevention model of village funds can be through measures to increase the capacity of village officials, increase supervision through an internal control system, and strengthen the use of information technology.