Prevention Fraud Pengelolaan Dana BUMDes dengan Sistem Pengendalian Internal sebagai Moderasi

This study aims to determine the factors that influence fraud prevention by using the competency variable moderated by the internal control system. This type of research is quantitative with primary data sources (questionnaires) conducted in a sub-district in the Meranti Islands Regency, Riau. The research population is BUMDes with a saturated sample technique (survey) of 12 BUMDes involving respondents as informants. data analysis technique using simple regression and moderating regression analysis. The results of the study indicate that competence has an effect on fraud prevention, while through moderating regression analysis, it shows that the internal control system is not able to moderate competence in fraud prevention..