IDEAS home Printed from https://ideas.repec.org/a/air/journl/v12y2025i4p624.html

Fraud Prevention in Bumdes Fund Management with Internal Locus of Control as a Moderating Variable

Author

Listed:
  • Risdan Arianto
  • Akram Akram
  • Taufiq Chaidir

Abstract

This study aims to analyze the influence of individual morality and internal control systems on fraud prevention, with internal locus of control as a moderating variable, in Village-Owned Enterprises (BUMDes) in Sumbawa Regency. The study population includes BUMDes leaders and treasurers throughout Sumbawa Regency. The sampling technique used a purposive sampling method with a sample size of 76 BUMDes and 152 respondents, consisting of BUMDes leaders and treasurers. The results of the study indicate that partially, individual morality and internal control systems have a positive and significant effect on fraud prevention. In addition, internal locus of control moderates the influence of individual morality on fraud prevention positively. However, internal locus of control negatively moderates the influence of internal control systems on fraud prevention. The implications of this study provide insight to stakeholders in improving individual morality and the effectiveness of internal control systems to minimize the risk of fraud in BUMDes.

Suggested Citation

Handle: RePEc:air:journl:v:12:y:2025:i:4:p:624
DOI: 10.5281/zenodo.15492441
as

Download full text from publisher

File URL: https://www.ijmae.com/article_216941_002133b0c4d934fec624a4b399349caa.pdf
Download Restriction: no
File URL: https://libkey.io/10.5281/zenodo.15492441?utm_source=ideas
LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
---><---

More about this item

Keywords

;
;
;
;

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:air:journl:v:12:y:2025:i:4:p:624. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Behzad Hassannezhad Kashani (email available below). General contact details of provider: https://www.ijmae.com/ .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.