INTERNAL CONTROL, ORGANIZATIONAL CULTURE, AND FRAUD PREVENTION IN FINANCIAL MANAGEMENT AT THE KIBIN COMMUNITY HEALTH CENTER UPT

Nur  Ferah; Didin Rasyidin Wahyu; Ombi  Romli

doi:10.53067/ije3.v6i2.511

Authors

Nur Ferah Universitas Bina Bangsa
Didin Rasyidin Wahyu Universitas Bina Bangsa
Ombi Romli Universitas Bina Bangsa

DOI:

https://doi.org/10.53067/ije3.v6i2.511

Keywords:

organizational culture, internal control, fraud prevention, financial management., budaya organisasi, pengendalian internal, pencegahan penipuan, manajemen keuangan.

Abstract

Fraud prevention is an essential element in establishing accountable and transparent public financial governance. This study examined the relationship between internal control and organizational culture and fraud prevention in financial management at UPT Puskesmas Kibin, Serang Regency. A quantitative approach with an associative design was employed. The study involved all 40 employees responsible for financial management using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The findings indicate that organizational culture has a positive and significant relationship with fraud prevention, whereas internal control does not demonstrate a significant partial relationship. Simultaneously, both variables explain 39.6% of the variation in fraud prevention. These findings emphasize the importance of strengthening organizational culture to improve integrity in public financial management.

Downloads

Download data is not yet available.

References

Anggraeni, N. M., Sailawati, S., & Malini, N. E. L. (2021). The influence of whistleblowing system, internal control systems, organizational culture, and organizational justice towards fraud prevention. Journal of Financial and Business Accounting, 14(1), 85–92.

Anlilua, P., & Rusmita, S. (2023). The influence of whistleblowing system, internal control system, and organizational culture towards fraud prevention. Journal of Scientific Studies of Accounting, Faculty of Economics, UNTAN (KIAFE), 1(3), 34–48.

Billa, R. D. S., & Indriani, M. (2023). The influence of internal control and internal audit on fraud prevention with anti-fraud awareness as a moderating variable. Scientific Journal of Accounting Economics Students, 8(1), 135–145.

Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control Integrated framework. COSO.

Fathoni, A. H., Salsabilah, J., & Machdar, N. M. (2024). The influence of the whistleblowing system and internal control for fraud prevention. Journal of Economic and Accounting Research, 2(2).

Robbins, S. P., & Judge, T. A. (2017). Organizational behavior (17th ed.). Pearson.

Suasri, E., Rininda, B. P., Amelia, N., Lestari, A., Amelia, D., & Utami, V. A. (2025). The influence of internal control system and whistleblowing system on fraud prevention with individual morality as a moderating variable. Monex: Journal of Accounting Research.

Wardah, Z., Carolina, A., & Wulandari, A. (2022). The influence of whistleblowing system, internal control, leadership, and organizational culture towards fraud prevention. Nominal: Barometer of Accounting and Management Research, 11(2).

Yulvarizal, T., Anisma, Y., & Hasan, M. A. (2025). The influence of the whistleblowing system, internal control and organizational culture on fraud prevention: Empirical study at Pekanbaru City Hospital. MANTAP: Journal of Management Accounting, Tax and Production, 3(2), 353–365.