The Influence of Apparatus Competence, Effectiveness of Accounting Information Systems, and Community Participation on the Prevention of Village Fund Fraud
DOI:
https://doi.org/10.33062/ajb.v10i02.147Keywords:
Competence of apparatus, ; Accounting information system, ; Community participation, Fraud prevention , Village fundsAbstract
The objective of this study is to investigate the effects of apparatus competence, accounting information system effectiveness, and community engagement on preventing fraud in village fund management. Data collection occurred in Kalurahan Candibinangun, Sleman Regency, Yogyakarta Special Region, utilizing a quantitative approach via questionnaires administered to 47 participants directly involved in village fund oversight. Independent variables consist of apparatus competence, accounting information system effectiveness, and community engagement, while fraud prevention constitutes the dependent variable. Findings demonstrate that only community engagement significantly and positively impacts fraud prevention, whereas apparatus competence and accounting information system effectiveness lack significant effects. These results highlight the necessity of external control and transparency in village financial management through active citizen involvement, indicating that fraud prevention requires more than internal competencies or information technology alone. Recommendations include strengthening information transparency, fostering public participation, and enhancing ethical values and internal control frameworks to improve village fund management accountability.
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