Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 2 No. 7 (2023): July, 2023

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 (Universitas Mataram)
Nur Fitriyah (Universitas Mataram)
Adhitya Bayu S (Universitas Mataram)

Article Info

Publish Date
20 Jul 2023

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.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...