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All Journal Formosa Journal of Multidisciplinary Research (FJMR) Bursa : Jurnal Ekonomi dan Bisnis J-MARKS
Adhitya Bayu S
Universitas Mataram
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

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Evaluation of The Internal Control System as Effort as an Effort for Fraud Prevention in Bumdes (Case Study of Midang Village Bumdes) Baiq Dea Nisrina Atika; Nur Fitriyah; Adhitya Bayu S
Formosa Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i7.4146

Abstract

The purpose of this study to determine the effectiveness of the internal control of the BUMDes Maju Berkah as an effort to prevent fraud. The research is descriptive quantitative research method. Population of the research  used purposive sampling. This study uses quesionnaires as a primary dara, interviews and documentation as secondary data. The result showed effectiveness of the internal control at BUMDes Maju Berkah reaches level 2, which means BUMDes are in developing level. The meaning is BUMDEs Maju Berkah has implemented internal control but it’s not well documented and it’s implementation is highly dependent on the individual. The implication of research is to evaluate of internal control system ata BUMDes  Maju Berkah and it can be seen that internal control plays a role in anticipating or  preventing fraud.
Co-Authors Baiq Atma Hirdariani Baiq Dea Nisrina Atika Nur Fitriyah Nurlaili Ayu Lestari Pusparini, Herlina