Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali

Abstract

This study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. By employing survey method with a questionnaire, 88 villages that received village funds in the Province of Bali were taken as samples. Data was analysis by using ordinary least square model, namely multiple linear regression. The results of this study indicates that the tri hita karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust, mutual respect and not a mutual accusation are apparent. This means that the village government in Bali believes both in national law and indigenous law or norms in overcoming fraudulent perpetrators.