Fraud Prevention on Village Government: The Importance of Digital Infrastructure Supervision
Hanafi R., Nurhidayati, Wijayanti P.
Abstract
This paper aims to develop a framework of digital infrastructure supervision to optimize fraud prevention in village government, Indonesia. Village is the smallest area in the country of Indonesia. The village government carries out the tasks of village management which is assisted by the facilitator and the village supervisor to account for village funds. Digital infrastructure supervision is used to detect and reduce the opportunity of fraud. The infrastructure of village government supervisors includes Regional Inspectorate, village community empowerment agency, village representative agency, village assistant, and digital supervision system. These infrastructures become a benchmark to increase accountability and transparency of village fund management. Future research will include validating the proposed framework using an empirical data.
Analysis of the implementation of forensic accounting and investigative audits on prevention and disclosure of frauds in regional financial management on representative of BPKP Sulawesi Utara Province
Nangoi G., Pontoh W., Wuysang R.V.O.
No Title
Fraud prevention in management of village funds (Empirical study in village government in district)
Widiyarta K.
No Title
Kurrohman T., Supatmoko D., Wida S.A.
Revealing public supervision phenomenon on village funds in district
Purnomo H., Wibisono N.
No Title
Budiyanto A.D., Santoso A.J., Tyas D.L.
Effect of good corporate governance on agency costs
Putra I.W., Sudarma M.
Digital infrastructure in India
Sharma R.
No Title
Ali A., Haat M.H.C., Shanmugam J.K.
Continuous monitoring can help deter and prevent fraud
Dupree J., Ramamoorti S.
Indarto I., Wardono B., Saptana S., Wardhana I.W., Budiati Y., Lestari R.I.
International Journal of Sustainable Development and Planning
Kamaluddin K., Rifai R., Hidayat R.
Pertanika Journal of Social Sciences and Humanities
