Determinants of Fraud Prevention in the Implementation of Community Empowerment Programs in Indonesia: A Literature Review
DOI:
https://doi.org/10.55927/ijabm.v4i1.60Keywords:
Fraud Prevention; Community Empowerment; Whistleblowing System; Internal Control; Organizational CommitmentAbstract
Fraud prevention remains a major challenge in Indonesia’s community empowerment programs, where financial irregularities threaten program effectiveness. This literature review examines key factors influencing fraud prevention within these initiatives. Findings indicate that human resource competence, whistleblowing systems, and organizational commitment significantly contribute to fraud mitigation. Skilled personnel enhance compliance and ethical financial management, while whistleblowing mechanisms promote transparency and accountability by enabling the reporting of financial misconduct. Additionally, organizational commitment strengthens ethical behavior, fostering a culture that discourages fraud. However, internal control systems demonstrate inconsistent effectiveness, depending on their implementation quality. The result underscores the importance of integrated fraud prevention strategies that combine structural safeguards with ethical reinforcement. Policy recommendations include enhancing training programs, strengthening whistleblower protection, and fostering a culture of accountability within community initiatives
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