PENCEGAHAN FRAUD DANA DESA: PERAN SPI, PARTISIPASI MASYARAKAT, DAN TATA KELOLA
Keywords:
Internal Control System, Village Fund, Fraud Prevention, Community Participation, GovernanceAbstract
This study addresses the research question: How do Internal Control System (SPI), community participation, and the village governance influence the prevention of fraud in village fund management? A Systematic Literature Review method is used to analyse seven empirical and theoretical studies. The findings demonstrate that SPI (Internal Control System) is the fundamental mechanism for mitigating fraud, especially when focusing on the proper implementation of separation of duties and asset safeguarding. Furthermore, active community participation functions as a vital external oversight mechanism, although its effectiveness is highly dependent on whether the existing governance regime is inclusive or captured. The adoption of Good Government Governance principles, supplemented by the Whistleblowing System and a strong integrity culture among Village-Owned Enterprises (BUMDesa), significantly reduces fraud opportunities.
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