PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENCEGAHAN FRAUD DALAM PEGELOLAAN ALOKASI DANA DESA (ADD) (STUDI KASUS PADA DESA TLOGOWATU, KECAMATAN KEMALANG, KABUPATEN KLATEN)

Accounting fraud or fraud occurs because the existing control system is very weak and there is a lack of supervision in financial management. The problem so far has been with the remaining funds, the facilitator recruitment system, to accountability or financial reporting of village funds. Other problems are also found in the transparency and accountability of Village Fund Management which are often encountered, such as transparency in providing information that has been used by the Tlogowatu Village government, Kemalang District, Klaten Regency. Information in the management of village fund planning is very important to be applied so that public trust in the village government increases in terms of good village participation and empowerment The problems described in the research using quantitative research methods are whether transparency has a positive effect on fraud prevention in village find management and whether accountability has a positive effect on fraud prevention in village fund management The results of the study, namely transparency (XI) and accountability (X2) in the management of village funds have a positive and significant impact on fraud prevention (19 in Tlogowatu Village, Kemalang District, Klaten Regency.