Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh kepatuhan pelaporan keuangan, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud dalam pengelolaan dana desa di Kecamatan Bansari Temanggung. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan survei. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 63 responden yang terdiri dari kepala desa, sekretaris desa, bendahara, kaur perencanaan dan BPD di 13 desa, Kecamatan Bansari Temanggung. Hasil penelitian ini menunjukkan bahwa kepatuhan pelaporan keuangan dan whistleblowing system berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa, sementara sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa

Technology developments and the impact of the COVID-19 pandemic have increasingly online business transactions. Consumers prefer simple and secure forms of payment by avoiding the use of cash. One form of payment that is increasingly in demand by consumers is mobile fintech payment. However, on the other hand, the inherent risks of mobile fintech payments (i.e., cybercrime/cyberattack) are pretty significant, especially in Indonesia, which does not yet have strong regulations regarding consumer data protection. This research investigates the contrasting impact of perceived risk and trust on the intention to use mobile fintech payments from MSMEs business actors' perspectives. This research also examines the perceived risk on the various mobile fintech payment platforms used. The method used in this research is descriptive qualitative research with a survey of 142 MSME in Java, Sumatra, and Kalimantan. The survey was conducted using open and closed questionnaires based on previous research instruments. The results indicate that although the perceived risk is high and trust in the system is low, MSMEs still intend to use mobile fintech payments in the future. The factors that drive mobile fintech payment usage are the demands of consumers, facilitating payment transactions, being efficient, practical, and safer.