Fraud Prevention Using Village Financial Management Control System

DOI

10.2991/assehr.k.200115.047How to use a DOI?

Keywords

fraud, village financial management, internal control system

Abstract

The study aims at exploring the Internal Control System in preventing fraud in village financial management. This research applied qualitative exploratory with a case study method. The Data of this research were primary and secondary data through interviews, documentation, and observation from Ketapang Village Government, BPD, DPMD, BPKAD, and Inspectorate of Banyuwangi Regency. The results indicated that the implementation of an internal control system could prevent fraud in village financial management. The internal control system has five indicators, that is (1) Environment Control; (2) Risk Assessment; (3) Control Activities; (4) Information and Communication; (5) Monitoring. For suggestion, there should be standards of ethics and behaviour accompanied by intense monitoring to avoid financial abuse village.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - A A Gde Satia Utama
AU  - Tri Nur Afiyah Wulandari
PY  - 2020
DA  - 2020/01/20
TI  - Fraud Prevention Using Village Financial Management Control System
BT  - Proceedings of the 3rd International Conference on Innovative Research Across Disciplines (ICIRAD 2019)
PB  - Atlantis Press
SP  - 288
EP  - 293
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200115.047
DO  - 10.2991/assehr.k.200115.047
ID  - Utama2020
ER  -