Tri Hita Karana Culture, Good Governance and Apparatus Commitment on Fraud Prevention in Village Fund Management with Apparatus Awareness as Moderator

Fraud in village financial management becomes the focus of research by looking at various previous research
opportunities. Based on the existing phenomena related to fraudulent acts of financial management in the village government, this
study examines the internal and external factors of the organization to be analyzed in terms of preventing fraud in the management
of village funds. The purpose of this study was to examine the influence of tri hita karana culture, good governance and apparatus
commitment on preventing fraud in village funds, as well as to examine the moderation of awareness on these effects. The sample
used was 87 village heads in the province of Bali, with the sampling method of proportionate stratified random sampling. The
research data was obtained by adopting a survey design using a questionnaire, and tested and analyzed using multiple linear
regression and MRA methods. So that we get the results that the tri hita karana culture, good governance and apparatus commitment
have a significant positive effect on preventing fraud in village fund management, as well as the role of awareness that is able to
moderate by increasing the influence of internal and external organizational factors in preventing fraud in village fund management.