I Gusti Ayu Tiara Dwi Cahyani, I Wayan Kartana, I Putu Gde Chandra Artha Aryasa

DETERMINAN DARI PENCEGAHAN KECURANGAN PADA LPD

Introduction

determinan dari pencegahan kecurangan pada lpd. Pelajari determinan pencegahan kecurangan pada Lembaga Perkreditan Desa (LPD). Temukan bagaimana governance, efektivitas pengendalian internal, dan moralitas individu secara signifikan memengaruhi upaya mencegah fraud.

Abstract

Factors influencing fraud prevention include corporate governance, the effectiveness of internal controls, and individual morality. This study aims to empirically examine the impact of governance, internal control effectiveness, and individual morality on the determinants of fraud prevention within Village Credit Institutions (LPD) across the Selat District, Karangasem Regency. This research employs a quantitative approach with a causal research design. The sample consists of employees from LPDs in the Selat District who meet specific sample criteria, selected through purposive sampling, resulting in a sample size of 75 respondents. Data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings of this study indicate that governance, the effectiveness of internal control, and individual morality significantly influence the determinants of fraud prevention.

Review

This study critically examines the crucial topic of fraud prevention within Village Credit Institutions (LPDs), a contextually significant area given the unique nature and role of these financial bodies in Bali. The paper clearly states its objective: to empirically investigate the impact of corporate governance, internal control effectiveness, and individual morality on fraud prevention. Utilizing a quantitative approach with a causal design, the research draws upon a sample of 75 LPD employees in the Selat District and employs PLS-SEM for data analysis. The abstract succinctly reports significant findings, indicating that all three proposed factors—governance, internal control, and individual morality—play a substantial role in influencing fraud prevention efforts. The strength of this research lies in its direct address of a highly relevant issue—fraud—within a specific institutional setting that often operates with unique community dynamics and oversight. By focusing on LPDs, the study offers valuable insights that may not be directly transferable from research on larger, more formal financial institutions. The choice of variables (governance, internal control, individual morality) aligns well with established theories of fraud prevention, providing a robust theoretical framework. Furthermore, the application of PLS-SEM is appropriate for exploring complex relationships within potentially smaller sample sizes, as might be typical for specialized institutions like LPDs, and the findings promise practical implications for LPD management seeking to enhance their anti-fraud mechanisms. While the abstract provides a strong foundation, there are areas where the full paper would benefit from further elaboration. The phrasing "determinants of fraud prevention" as the dependent variable is slightly ambiguous; clarifying whether it refers to the efficacy of prevention efforts or the factors contributing to such efforts would enhance precision. The operationalization of "individual morality" is particularly important, as it is a multifaceted construct that can vary culturally. A detailed discussion of the specific dimensions of governance and internal control measured would also strengthen the study. Future research could expand the geographical scope beyond a single district, incorporate comparative analysis with other types of microfinance institutions, or include qualitative elements to gain a deeper understanding of the nuanced interplay between culture, individual ethics, and fraud prevention within the LPD context.

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