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Abstract

Village development is included in national development which is stated in one of the nine ideals of nation development or known as Nawa Cita which is contained in point 3, namely building Indonesia from the periphery by strengthening regions and villages within the framework of the Unitary State of the Republic of Indonesia.  Village Fund Management requires regional funds to be managed professionally.  Professional management to avoid fraud. This study aims to determine the effect of the internal control system, moral reasoning, village financial system information technology, and the whistleblowing system on fraud prevention and its implications for village fund management accountability in Brebes Regency. The respondents were 168 people from 68 villages which are village officials. The study used a questionnaire with data analysis Partial Least Square (PLS) through the Smart PLS application.  village funds in Brebes Regency

Keywords

Internal Control System Moral Reasoning Village Financial System Information Technology Whistleblowing Fraud Accountability

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