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Record W4285174174 · doi:10.55365/1923.x2022.20.12

Effectiveness of Internal Control System as Early Detection Tool in Fraud Prevention of Village Fund Management

2022· article· en· W4285174174 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueReview of Economics and Finance · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicLocal Governance and Development
Canadian institutionsnot available
FundersDirektorat Jenderal Pendidikan Tinggi
KeywordsGuard (computer science)BusinessAgency (philosophy)Control (management)Government (linguistics)FormalityFinanceInterviewManagementPolitical scienceEconomicsSociology

Abstract

fetched live from OpenAlex

Introduction:The Village Fund is a form of trust from the central government to plan and implement programs and activities in its village.The increasing number of village funds disbursed by the government is not in line with good management. Research Objectives:To analyze the effectiveness of the internal control system as a tool for detection early in preventing fraud in the management of village funds.Methods: This research is qualitative.The object of this research is eight districts and 30 sub-districts as research samples in Central Java Province.This study's data analysis techniques were done through data reduction, presentation, and conclusion drawing. Conclusion:From the results of data analysis in the field, it can be concluded that fraud in the management of village funds is generally caused by the non-functioning role of village assistants in managing village funds.Weak guidance and supervision from various parties that should be the duties and responsibilities of the agency, including the Subdistrict head, the Government Guard and Security Team and the Development of the Semarang District Attorney, the Body Consultative Village, which seems to be just a formality and most importantly the weak community participation, which is caused by lack of understanding of the community towards village development budgets and plans and incompetence of human resources (HR) managing village funds and village heads.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.749
Threshold uncertainty score0.186

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.009
GPT teacher head0.247
Teacher spread0.238 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it