Abstract

Village funds around trillions of rupiah that have been started since 2015 can trigger not responsible parties for

manipulating it. The number of funds disbursed required fraud prevention measures including strengthening the

effectiveness of internal control and ethical culture of the organization in the village government. Moderation of

individual morality on the relationship of the effectiveness of internal control and ethical culture of organizations with the

fraud trends need to be proven. Research samples are 40 devices from 20 villages in Sayung, Demak, Central Java, with a

minimum of 3 years of service. Individual morality has proven to moderate the relationship between organizational

ethical culture and fraud trends but it does not moderate the effect of internal control effectiveness on fraud trends.

Keywords: the effectiveness of internal control, organizational ethical culture, individual morality, fraud trends.