Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan Dalam Pengelolaan Keuangan Lembaga Perkreditan Desa (LPD)

Abstract

The purpose of this research is to examine how Village Credit Institutions' (LPD) organisational culture and internal control systems influence their ability to detect and prevent fraud in their financial management. In this study, we used a survey design to collect data from 26 LPDs and their respective supervisors (n=74). Structural equation modelling (SEM) is employed as the method of analysis. As evidenced by participants' initiative, direction, leadership support, communication patterns, and sincerity, study findings indicate that organisational culture has no bearing on fraud prevention in LPD financial management. The internal control system's positive impact on preventing fraud in LPD financial management is another important finding of this research. Fraud in LPD financial management can be reduced through increased implementation of the LPD's internal control system in Kerambitan District.