IDEAS home Printed from https://ideas.repec.org/a/tec/journl/v21y2021i1p73-84.html
   My bibliography  Save this article

Role of Government Authorities in The Supervision of Internal Fraud Prevention Fund Management in Village

Author

Listed:
  • Margaretha S. N. Mait

    (Public Administration Program of Magister Program of Manado State University)

  • Marthinus Mandagi

    (Public Administration Program of Magister Program of Manado State University)

  • Abdul Rahman Dilapanga

    (Public Administration Program of Magister Program of Manado State University)

Abstract

Since regional autonomy in 2004, it has brought major changes in government administration in Indonesia. The decentralization policy has changed--the system of governance shift from previously centralized to decentralized. Tomohon City is one of the autonomous regions where the government strives to provide maximum service to the community, especially developing development. The purpose of this article is to discuss the role of the government's internal supervisory apparatus in preventing fraud in the management of village funds. This study uses a qualitative approach--data collection techniques using interviews, observation, and documentation. The data analysis technique uses the stages of data reduction, data presentation, and verification. The results showed that the role of the Tomohon City Inspectorate was as Fraud Prevention in the Management of Village Funds, (1) Quality Assurance. The role of the Tomohon City Inspectorate in quality assurance (performed through an audit, monitoring, review, evaluation, and other supervisory activities. (2) Providing advice. The role of the government's internal supervisory apparatus is to provide an objective and independent assessment of the feasibility of the governance structure and the effectiveness of government organizations/agencies. (3) Providing early warning that is early detection of problems that occur in each agency before other parties find out. They are required to provide solutions and formulate anticipatory steps so that problems that occur do not occur.

Suggested Citation

  • Margaretha S. N. Mait & Marthinus Mandagi & Abdul Rahman Dilapanga, 2021. "Role of Government Authorities in The Supervision of Internal Fraud Prevention Fund Management in Village," Technium Social Sciences Journal, Technium Science, vol. 21(1), pages 73-84, July.
    • Handle: RePEc:tec:journl:v:21:y:2021:i:1:p:73-84
    DOI: 10.47577/tssj.v21i1.3926
    as

    Download full text from publisher

    File URL: https://techniumscience.com/index.php/socialsciences/article/view/3926/1387
    Download Restriction: no
    File URL: https://techniumscience.com/index.php/socialsciences/article/view/3926
    Download Restriction: no
    File URL: https://libkey.io/10.47577/tssj.v21i1.3926?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
    ---><---

    References listed on IDEAS

    as
    1. Bambang Pamungkas & Reisya Ibtida & Cendy Avrian, 2018. "Factors influencing audit opinion of the Indonesian municipal governments’ financial statements," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1540256-154, January.
    2. Thomas H. Stanton, 2015. "The growing movement for enterprise risk management in government: the United States begins to catch up," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 37(3), pages 182-192, September.
    3. Thomas Andersson & Roy Liff, 2012. "Multiprofessional Cooperation and Accountability Pressures," Public Management Review, Taylor & Francis Journals, vol. 14(6), pages 835-855, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:thr:techub:10021:y:2021:i:1:p:73-84 is not listed on IDEAS
    2. Rhys Andrews, 2022. "Organizational Publicness and Mortality: Explaining the Dissolution of Local Authority Companies," Public Management Review, Taylor & Francis Journals, vol. 24(3), pages 350-371, March.
    3. repec:thr:techub:10032:y:2022:i:1:p:669-679 is not listed on IDEAS
    4. A. Georges L. Romme & Harry van de Loo & Ben Dankbaar, 2022. "How to Control Civil Servants: Designing and Testing a Solution Informed by Game Theory," Administrative Sciences, MDPI, vol. 12(2), pages 1-17, April.
    5. Joshua Steinfeld & Kouliga Koala & Ron Carlee, 2019. "Contracting for public stewardship in public-private partnerships," International Journal of Procurement Management, Inderscience Enterprises Ltd, vol. 12(2), pages 135-155.
    6. Asaad Mohammed Ali Wahhab & Emad Hamza Abd. Alajeli & Baneen Hassoun Jawad, 2022. "The Role of Internal Audit in Analyzing and Auditing Big Data and its Impact on the Quality Financial Reports," Technium Social Sciences Journal, Technium Science, vol. 32(1), pages 669-679, June.
    7. Herry Linda Anjani & Rosidi Rosidi & M. Achsin, 2020. "How is accountability defined by village government in village fund financial management?," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(7), pages 66-74, December.
    8. Sorin Gabriel Anton & Anca Elena Afloarei Nucu, 2020. "Enterprise Risk Management: A Literature Review and Agenda for Future Research," JRFM, MDPI, vol. 13(11), pages 1-22, November.

    More about this item

    Keywords

    Internal Supervisor; Fraud; Village fund;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    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:tec:journl:v:21:y:2021:i:1:p:73-84. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Tasente Tanase (email available below). General contact details of provider: .

    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.