Village Financial System Application, Spirituality, and Government Internal Control System on Fraud Prevention: Moderated by Competence

Arif Afriady; Sudrajat

doi:10.21532/apfjournal.v11i1.410

Authors

Arif Afriady Politeknik Negeri Bandung
Sudrajat Politeknik Negeri Bandung

DOI:

https://doi.org/10.21532/apfjournal.v11i1.410

Keywords:

Village Financial System, Internal Control, Fraud Prevention, Competence, Spirituality

Abstract

his study examines the role of the Village Financial System Application (VFSA), spirituality, and the Government Internal Control System (GICS) in improving fraud prevention in village financial management. The study also investigates the moderating role of competence in the relationship between VFSA and fraud prevention. A quantitative approach was employed using survey data collected from village officials in Kotabaru District, Karawang Regency. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that VFSA implementation, spirituality, and GICS significantly contribute to fraud prevention. These results suggest that digital financial systems, effective internal control mechanisms, and ethical values play important roles in minimizing fraudulent practices in village financial management. However, competence was not found to significantly moderate the relationship between VFSA and fraud prevention. The study highlights the importance of integrating technological systems, internal controls, and ethical values to strengthen transparency and accountability in village governance.

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