<![CDATA[Fraud Prevention in Village Government through Individual Morality Purpose: The aims to determine impact of village apparatus competence, whistleblowing, internal control, financial reporting observance in preventing fraud with individual morality as moderating variable. Method: Quantitative approach was employed by distributing questionnaires to twenty four villages. Results: The competence of village apparatus cannot influence fraud prevention. Whistleblowing, internal control and financial reporting compliance have effect on fraud reduction. Individual morality does not moderate the competence of village apparatus, whistleblowing and the internal control for fraud prevention. Novelty: Individual morality can moderate compliance with financial reporting. Contribution: To prevent fraud, it is necessary to increase the competence of village apparatus, whistleblowing, internal control and compliance with sustainable financial reporting. Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual Tujuan: Untuk mengetahui pengaruh kompetensi aparatur desa, whistleblowing, pengendalian internal, kepatuhan pelaporan keuangan dalam pencegahan kecurangan dengan moralitas individu sebagai variabel pemoderasi. Metode: Pendekatan kuantitatif dilakukan dengan menyebarkan kuesioner ke dua puluh empat desa. Hasil: Kompetensi aparatur desa tidak dapat mempengaruhi pencegahan kecurangan. Whistleblowing, pengendalian internal dan kepatuhan pelaporan keuangan berpengaruh terhadap pengurangan kecurangan. Moralitas individu tidak memoderasi kompetensi perangkat desa, whistleblowing, dan pengendalian internal untuk pencegahan kecurangan. Kebaruan: Moralitas individu dapat memoderasi kepatuhan terhadap pelaporan keuangan. Kontribusi: Untuk mencegah terjadinya kecurangan, diperlukan peningkatan kompetensi aparatur desa, whistleblowing, internal control dan kepatuhan terhadap pelaporan keuangan secara berkelanjutan.]]>
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