Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud

c478a51d-2029-40c2-8032-f32ca11076df20210707032148130wseas:wseasmdt@crossref.orgMDT DepositWSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT2224-34961790-507910.37394/232015http://wseas.org/wseas/cms.action?id=40311820211820211710.37394/232015.2021.17https://wseas.org/cms.action?id=23258Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund FraudSugengWahyudiFaculty Economics and Business, Universitas Diponegoro, INDONESIATarmiziAchmadFaculty Economics and Business, Universitas Diponegoro, INDONESIAImang DapitPamungkasFaculty Economics and Business, Universitas Dian Nuswantoro, INDONESIAThe purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.77202177202167268465https://wseas.com/journals/ead/2021/b325107-1185.pdf10.37394/232015.2021.17.65https://wseas.com/journals/ead/2021/b325107-1185.pdfLaw No.6 of 2014, “tahun 2014 tentang Desa.” . I. C. Watch, “The Trend of Corruption Cases in 2017.” Jakarta. Retrieved from https://antikorupsi. org/sites/default/files, 2017. 10.24251/hicss.2020.494M. Park and S. 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