Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BUMDes di Kabupaten Sidoarjo

Prevention fraud is a form of action with the aim of reducing the opportunity for dishonesty and trying to tackle activities that create the risk of fraud. This research was conducted with a focus on the factors for preventing fraud in the management of BUMDes funds in Sidoarjo Regency, namely the competence factor of HR, the Whistleblowing System, individual morality factors, and internal control system factors. The study used quantitative methods to analyze primary data from the questionnaire results. The subjects of this study were the chairman and management of BUMDes in Sidoarjo Regency, totaling 76 respondents. The sampling technique used is random sampling and the sample calculation used is the Slovin formula. Analysis of the data used is the partial t-test Hypothesis Test on the IBM SPSS 26 software. The results show several factors that have an influence on fraud , namely HR competence (Human Resources), and Whistleblowing System, then individual morality. Meanwhile, the factor of the internal control system as a factor that does not affect the prevention of fraud.