Roza Mulyadi Pengaruh Sistem Pengendalian Internal Dan Fraud Dalam Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa

Abstract

This study aims to determine the effect of the internal control system, and fraud in the management of village funds on the performance of the village government. The theory used in this research is contingency theory. This research was conducted in the Village Government in Sukamulya District. This research is a type of quantitative research conducted using data analysis methods through a quantitative descriptive approach. In selecting the sample, this research used purposive sampling method. Data collection techniques using a questionnaire. The scale of data collection with an ordinal Likert scale. The data used in this research is secondary data. Data processing was carried out using the SPSS 26 application program. The results showed that the internal control system had a positive and significant effect on the performance of the Village Government, and fraud in managing Village funds had a positive and significant effect on the performance of the Village Government. Shows that the lower the internal control system, the higher the level of fraudulent activity in the management of Village funds which can lead to the low performance of the Village Government. The internal control system plays an important role in reducing fraud in the management of Village funds on the performance of the Village Government.