Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic

I Made Yoga Darma Putra; Ni Ketut Rasmini; Gayatri Gayatri; Ni Made Dwi Ratnadi

doi:10.21744/lingcure.v6nS1.2050

Authors

I Made Yoga Darma Putra
yogadarma86@gmail.com
Udayana University, Denpasar, Indonesia
Ni Ketut Rasmini Udayana University, Denpasar, Indonesia
Gayatri Udayana University, Denpasar, Indonesia
Ni Made Dwi Ratnadi Udayana University, Denpasar, Indonesia

Keywords:

community participation, COVID-19 pandemic, fraud prevention, organizational culture, village fund management

Abstract

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the COVID-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance so that there were 161 respondents. Data was collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the COVID-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the COVID-19 pandemic. This shows that the better internal control and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the COVID-19 pandemic will be better.

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