Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic

The purpose of this study was to examine organizational culture in moderating the influence internal control and community participation on fraud prevention managing village funds during COVID-19 pandemic. sample 27 villages province Bali with 3 each district/city having highest Village Fund Direct Cash Assistance so that there were 161 respondents. Data collected using a questionnaire. data analysis technique used Partial Least Square (PLS) method. Results show have positive effect preventing results also strengthens This shows better which is strengthened by culture, management pandemic will be better.