Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District

Abstract

ABSTRACT The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system. ABSTRAK Tujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.

Keywords

• village fund
• fraud
• fraud prevention
• fraud detection
• dana desa
• fraud
• fraud prevention
• fraud detection