Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi

Abstract

LPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, 
Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among 
Balinese communities from rural areas to major cities, becoming the only small-scale financial 
institution owned by indigenous communities in Bali and adhering to Bali's distinctive economic 
principle known as "bebanjaran".  
The research aimeds to determines the level of tendency towards accountings fraud in 
LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from 
questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, 
Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective 
internal controls  systems and Awig-awig protection haves a negative impacts on thes tendenrcy 
towards accounting frauds, whiles belief in the karma phala law does not significantly influence 
the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended 
to enhance internal control systems, implement Awig-awig protection, and increase employee 
awareness of the legal and moral consequences of fraudulent actions to ensure security, 
integrity, and accountability in managing village funds and assets effectively, thereby 
strengthening public trust in the institution.