Internal Control and Organizational Commitment through Accountability of Village Fund Management to Prevent Fraud in Cermee District, Bondowoso Regency
The goal of this study was to look at the impact of Internal Control and Organizational Commitment on Fraud Prevention, using Village Fund Management Accountability as an intervening variable in Cermee District, Bondowoso Regency. The research approach adopted was quantitative, including both descriptive and verification components. Data were collected from two sources: primary data gained by delivering questionnaires to participants, and secondary data. Each community provided 75 village officials, including the BPD, village head, village secretary, head of planning, and head of finance, for the research study. The collected data was then analyzed statistically using SPSS version 23 software, including path analysis, coefficient of determination analysis, and hypothesis testing. The results showed that internal control has a significant positive effect on village fund management accountability, organizational commitment has a significant positive effect on village fund management accountability, internal control and organizational commitment simultaneously have a significant positive effect on village fund management accountability, internal control has a significant positive effect on fraud prevention, organizational commitment has a significant positive effect on fraud prevention, village fund management accountability has no significant effect on fraud prevention, internal control, organizational commitment, and village fund management accountability simultaneously have a significant positive effect on fraud prevention, internal control and organizational commitment through village fund management accountability have no significant effect on fraud prevention.