Whistleblowing System, Internal Control, Human Resources Competence on the Prevention of Village Fund Fraud

Authors

DOI:

https://doi.org/10.31000/bvaj.v9i2.15252

Keywords:

Whistleblowing System, Internal Control, Human Resource Competence, Fraud Prevention, Village Fund

Abstract

The high number of corruption cases at the village level, including the case in Getas Village by former Lurah, underlies the urgency of this research. This study uses a quantitative method through a questionnaire survey on 46 respondents (village officials and related communities) with the aim of analyzing the influence of the Whistleblowing System (X1), Internal Control (X2), and Human Resources Competency (X3) on Fraud Prevention (Y) in the management of Village Funds. The results of the study show contradictory findings: The Whistleblowing System and Human Resources Competency have been proven to have a positive and significant influence on fraud prevention. On the contrary, Internal Control did not show a significant influence. These findings provide empirical evidence that improving the reporting mechanism for violations and improving the quality of human resources is more critical than formal control alone in Getas Village. The practical implication is that the Getas Village Government is advised to focus on strengthening the Whistleblowing System and improving HR Competency through training to minimize the risk of misuse of funds under the leadership of the new Village Head.

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Published

2025-12-15

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Vol. 9 No. 2 (2025): December

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