Penguatan Tata Kelola Keuangan Daerah Untuk Pencegahan Fraud: Studi Kualitatif di Kabupaten Batang
Abstract
This study aims to analyze how the implementation of internal control systems and the utilization of regional financial information systems (SIKD) strengthen local financial governance and prevent fraud in local government organizations (OPD) in Batang Regency. This research employs a descriptive qualitative approach, using in-depth interviews, observations, and document analysis. Data were analyzed using Miles and Huberman’s interactive model: data reduction, data display, and conclusion drawing.
The results indicate that internal control implementation in OPD Batang is not yet fully effective due to limited layered supervision and suboptimal internal audit functions. However, the use of SIKD has improved transparency and reduced the potential for financial misconduct. Integrity and ethical awareness of officials are key factors in preventing fraud. This study highlights the importance of synergy between systems, human resources, and organizational culture to achieve accountable and fraud-free local financial governance.
Keywords: Internal control, regional financial information system, financial governance, fraud prevention, qualitative study
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DOI: https://doi.org/10.35308/akbis.v10i2.15375
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