Fraud Prevention in the Village Fund System: A Case Study in Marga Mulya Village, Tangerang

Septian Bayu Kristanto
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Abstract

The purpose of this study is to examine fraud prevention in the village fund system using the metrics stated in Permendesa No.19 of 2020. SISKEUDES were formed by the Financial and Development Supervisory Agency (BPKP) to enhance village government and financial management. Internal control is an important component in mitigating the possibility of village money being misused. The qualitative descriptive approach was used to conduct the research at Marga Mulya Village. Data was collected through interviews and observations, and data triangulation was employed as an analytical tool. Internal control in the village financial system has been implemented fairly effectively, according to the study’s results and discussion, as internal control efforts have been applied to each indicator in Permendesa No.19 of 2020. However, there is still a risk of fraud because various internal control indications that have been created have not been followed up on in a timely and appropriate manner
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乡村基金系统中的欺诈防范:坦格朗马加穆里亚村案例研究
本研究的目的是利用 2020 年第 19 号 Permendesa 中规定的指标来检查村级基金系统中的欺诈预防情况。SISKEUDES 由金融与发展监督局(BPKP)组建,旨在加强村级政府和财务管理。内部控制是减少村庄资金被滥用可能性的重要组成部分。本研究采用定性描述法在马加穆里亚村进行。通过访谈和观察收集数据,并采用数据三角测量作为分析工具。根据研究结果和讨论,村财务系统的内部控制实施得相当有效,因为 2020 年第 19 号 Permendesa 中的每项指标都实施了内部控制工作。然而,仍然存在欺诈的风险,因为各种已经建立的内部控制指标没有得到及时和适当的跟进
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