Purpose This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia. Design/methodology/approach This study is qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors. Findings The findings highlight three major issues contributing to poor governance and the failure to prevent and detect corruption. Practical implications The regulator should urgently provide accounting standards, audit standards and internal control regulations for the village to create good governance for eradicating corruption. Originality/value This paper is a ground-breaking study that investigates the governance practice in the village as an anchor to solve the chronic corruption problem and offers a new direction of research in the village government.

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This study aims to explore the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). The comparative study is conducted by

The purpose of this research is to examine empirically the impact of two types of fraudulent act on individual's reporting intention under reward model. This research applied the Reinforcement theory in designing whistleblowing policies. In this context, reward system in encouraging disclosure of fraudulent act was used. This study was designed using experiment method 2x2 between subjects with 86 participants from private universities. Sarbanes-Oxley Act of 2002 requires that every public company must establish anonymous channel regarding disclosure of fraudulent act. However, under the reward system it may become different prediction that non-anonymous channel is preferable than the other one. Using two types of fraudulent act, this research investigated whether those types affected individual's intention for disclosing fraud in choosing the reporting channel because a reward is provided or not. The result shows that the interaction between the type of fraudulent act and type of channel could encourage individual's intention to blow the whistle. However, individual prefers to report the misappropriation of asset through anonymous channel than non-anonymous even though a reward is provided.