Pengaruh Whistleblowing System, Good Government Governance Dan Pengendalian Internal Terhadap Kecurangan Dalam Pengelolaan Dana Desa Kecamatan Mempura

Abstract

This study investigates the impact of the Whistleblowing System, Good Government Governance, and Internal Control on the prevention of fraud in managing village funds in Mempura District. The research population comprised 35 individuals, including village heads, secretaries, treasurers, financial officers, and administrative staff. Using a saturated sampling technique, all 35 were selected as respondents. The research employed quantitative secondary data collection involved administering questionnaires to selected participants, Following this, a multiple linear regression was carried out through SPSS version 26. Evidence from the study supports the conclusion that the Whistleblowing System, effective governance, and strong internal control systems are all significant factors in reducing fraud risk in the management of village funds, both separately and simultaneously.