The Influence of Fraud Prevention Mechanisms on Fraud Awareness in The Federal Ministries in Malaysia

This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust. Keywords: fraud awareness, ethical leadership, internal control system, prevention programme, Malaysian federal ministries

Download Full-text

PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v8i1.4452 ◽

2020 ◽

Vol 8 (1) ◽

Author(s):

Faridatul Islamiyah ◽

Anwar Made ◽

Ati Retna Sari

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Positive Influence ◽

Primary Data ◽

Fund Management ◽

Fraud Prevention ◽

Descriptive Research ◽

Internal Control System ◽

Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

Download Full-text

The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

The Indonesian Accounting Review ◽

10.14414/tiar.v11i1.2297 ◽

2021 ◽

Vol 11 (1) ◽

pp. 105

Author(s):

Nur Hayati ◽

Ikklimatus Amalia

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Random Sampling ◽

Survey Method ◽

Fund Management ◽

Fraud Prevention ◽

Analysis Technique ◽

Internal Control System ◽

The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

Download Full-text

Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p16 ◽

2019 ◽

Vol 29 (3) ◽

pp. 1117

Author(s):

Luh Sri Isa Dewi Jayanti ◽

Ketut Alit Suardana

Keyword(s):

Control System ◽

Control Systems ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Fraud Prevention ◽

Census Methods ◽

Internal Control System

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.

Download Full-text

Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

JFRES Journal of Fiscal Regional And Economy Studies ◽

10.36883/jfres.v2i1.25 ◽

2019 ◽

Vol 2 (1) ◽

pp. 48-57

Author(s):

Anik Wuriasih ◽

Etik Wahyuni ◽

Syarifuddin

Keyword(s):

Control System ◽

Local Government ◽

Control Systems ◽

Internal Control ◽

Sampling Method ◽

Financial Statements ◽

Internal Control System ◽

Information And Communication ◽

Head Of Department

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

Download Full-text

Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p06 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2780

Author(s):

I Ketut Sujana ◽

I Made Sadha Suardikha ◽

Putu Santi Putri Laksmi

Keyword(s):

Control System ◽

Control Systems ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Primary Data ◽

Fraud Prevention ◽

Internal Control System

This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents. The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.

Download Full-text

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v5i1.1449 ◽

2020 ◽

Vol 5 (1) ◽

pp. 101-106

Author(s):

Doni Putra Utama

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Statistical Tests ◽

Government Agencies ◽

Government Performance ◽

Significant Positive Effect ◽

Internal Control System ◽

Employee Competencies ◽

Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

Download Full-text

KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

Jurnal Akuntansi ◽

10.24912/ja.v20i1.74 ◽

2017 ◽

Vol 20 (1) ◽

pp. 33

Author(s):

Hadi Mahmudah ◽

Bambang Riyanto LS

Keyword(s):

Control System ◽

Local Government ◽

Control Systems ◽

Internal Control ◽

Positive Impact ◽

Internal Audit ◽

System Management ◽

Management Support ◽

Internal Control System ◽

Audit Effectiveness

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.

Download Full-text

The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

Jurnal Manajemen Pelayanan Publik ◽

10.24198/jmpp.v5i1.25785 ◽

2021 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Yasmin Yasmin ◽

Srihadi Winarningsih ◽

Sri Mulyanti

Keyword(s):

Corporate Governance ◽

Control System ◽

Internal Control ◽

Financial Statements ◽

Research Approach ◽

Fraud Prevention ◽

Good Corporate Governance ◽

Internal Control System ◽

System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

Download Full-text

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.22065.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Claudio V. Munaiseche ◽

Ventje Ilat ◽

Robert Lambey

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Government Regulation ◽

Descriptive Study ◽

Government Agency ◽

Government Agencies ◽

Delegation Of Authority ◽

Internal Control System ◽

Qualitative Descriptive

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017 is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution

Download Full-text

The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v5i3.2146 ◽

2021 ◽

Vol 5 (3) ◽

Author(s):

Muhammad Khairus Sholihin ◽

Endar Pituringsih ◽

Ni Ketut Surasni

Keyword(s):

Organizational Culture ◽

Control System ◽

Linear Regression ◽

Control Systems ◽

Internal Control ◽

Ethical Behavior ◽

Sampling Technique ◽

Participatory Budgeting ◽

Public Accountability ◽

Internal Control System

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

Download Full-text