The Role of Public Sector Accounting and Internal Supervision in Preventing Budget Fraud: Evidence from Jakarta Food Security, Marine and Agriculture Agency

Nilam Hapsari; Nadhira Hardiana

doi:10.55927/jfbd.v4i2.193

Authors

Nilam Hapsari Universitas Terbuka
Nadhira Hardiana Universitas Terbuka

DOI:

https://doi.org/10.55927/jfbd.v4i2.193

Keywords:

Public Sector Accounting, Budget Fraud, Internal Control, Financial Management Supervision

Abstract

This study examines the influence of public sector accounting, internal control, and financial management supervision on budget fraud prevention at the Jakarta Food Security, Marine and Agriculture Agency. Using a quantitative approach with purposive sampling, data were collected from 40 financial and procurement staff through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The results show that internal control and financial supervision significantly reduce fraud, while public sector accounting has no individual effect. However, all three variables jointly influence fraud prevention. These findings underscore the importance of integrated financial governance, emphasizing the role of supervision and internal control, alongside accounting systems, in mitigating budget fraud in the public sector.

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