PENCEGAHAN FRAUD DALAM TATA KELOLA KEUANGAN DANA DESA DI KABUPATEN MAROS

ABSTRACT

Jazebel Caesario. Fraud Prevention Using Village Financial Mangement in Maros Regency, South Sulawesi (supervised by H. Abd. Rahkman Laba, and Fauzi R. Rahim)
This study aims to determine the effect of financial accountability, internal control and competency of human capital refer on the fraud prevention that using by village financial governance in Maros Regency. The Data of this research were primary and secondary data through interview, quesionare and documentation from Maros Village Government, BPD, DPMD, Inspektorat and BPKP. The results of this study indicate that (1) financial accountability has a positive effect and significant on fraud prevention (2) internal control system has a positive effect on fraud prevention based on five factor of internal control system (3) competency of human capital has a positive effect and significant on fraud prevention. For suggestion, Maros Vilage Government need more monitoring and coaching refer from DPMD, Inspektorat dan BPKP about financial management, fraud and anti coruption.
Keywords: fraud prevention, village financial, acoountability, internal control