Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District

Abstract

This study aims to map the village fund supervision system's pattern and detect the possibility of loopholes in the system. It can provide recommendations for strategy formulations that can prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack of coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers to strengthen internal control and whistleblowing system to address issues concerning the village fund supervision system.