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|Title:||Proactive fraud audit, whistleblowing and cultural implementation of tri hita karana for fraud prevention|
|Authors:||Atmadja, Anantawikrama Tungga|
Saputra, Komang Adi Kurniawan
Manurung, Daniel T. H.
|Keywords:||Cost centers (Accounting)|
Hindu ethics -- Indonesia
Fraud -- Indonesia
Fraud -- Prevention
|Publisher:||University of Piraeus. International Strategic Management Association|
|Citation:||Atmadja, A. T., Saputra, K. A. K., & Manurung, D. T. H. (2019). Proactive fraud audit, whistleblowing and cultural implementation of tri hita karana for fraud prevention. European Research Studies Journal, 22(3), 201-214.|
|Abstract:||Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village’s government is required to manage the village’s funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village’s funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so.|
|Appears in Collections:||European Research Studies Journal, Volume 22, Issue 3|
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