Fraud Prevention For Being Excellent Service in Public Sector

Abstract

The bureaucracy needs to reform to create anti-corruption and excellent service, and the organization needs to have a strategy for preventing fraud and good corporate governance. This research aimed to determine the effect of the organizational culture, accountability, and internal control affect the fraud prevention and the impact on government service. This study uses a quantitative approach. The quantitative research method aims to test the established hypotheses. The data was collected by secondary data from the results of evaluation integrity development of 54 divisions of ministry in Jakarta. The analysis used in this  study  is  a  structural  approach  to  the  Equation  Model  (SEM)  assisted  by  the  Smart PLS application. Based on the research that has been done, it can be concluded that there is a significant positive effect between the variables of Organizational culture, accountability, and Internal Control on Fraud Prevention. The  performance  is  able  to  partially  influence  the  relationship  between  Organizational Culture, Accountability, and Internal Control on Fraud Prevention and the fraud prevention has a significant positive impact on public services. Organization must design the integrity framework which integrates the organizational culture, accountability, and internal control as fraud prevention to build anti-corruption and excellent service.