PENGARUH SISTEM AKUNTANSI KEUANGAN PEMERINTAH, TRANSPARANSI, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD DI DESA DAN KELURAHAN SE-KECAMATAN JENANGAN KABUPATEN PONOROGO

Abstract

This study aims to analyze the partial and simultaneous influence of the Government Financial Accounting System, Transparency, and Financial Management Oversight on Fraud Prevention in villages and sub-districts in Jenangan District, Ponorogo Regency. This study used a quantitative approach with a survey method. The population in this study was all village and sub-district officials in Jenangan District involved in financial management. The sampling method used saturated sampling, meaning the entire population was included in the study. This resulted in a sample of 85 respondents, consisting of 17 village heads, 17 village secretaries, 17 village treasurers, and 34 BPD members. The collected data was then analyzed using multiple linear regression analysis using SPSS version 25 software. The results of the study indicate that the Government Financial Accounting System (X1) has a positive and significant effect on fraud prevention, meaning that the better the recording, reporting according to SAP, orderly procedures, and routine reports, the smaller the chance of deviation. Transparency (X2) also has a positive and significant effect, meaning that information disclosure, timely reports, and clear policies facilitate public oversight. Financial Management Supervision (X3) does not have a significant effect because some respondents have not been directly involved or are not yet aware of its effectiveness. Simultaneously, all three have a significant effect, so the integration of the three strengthens control to minimize fraud