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Finance, Accounting and Business Analysis 
Volume 7 Issue 2, 2025 

http://faba.bg/       
ISSN  2603-5324 

DOI: https://doi.org/10.37075/FABA.2025.2.05 

 

Determinants of Fraud Prevention of Puskesmas Capitation Funds In The 

City of Mataram  

 

Khopipah Wandan Sari1*  , Budi Santoso2 , Endar Pituringsih3   
  
Department of Accounting, University Of Mataram, Mataram, Indonesia1 

Department of Accounting, University Of Mataram, Mataram, Indonesia2 

Department of Accounting, University Of Mataram, Mataram, Indonesia3 

* Corresponding author 

 

Info Articles   Abstract 
 

History Article: 

Submitted 29 January 2025 

Revised 29 May 2025 

Accepted 6 August 2025 
 

 Purpose: To explain how P-Care, corporate ethical culture, 

accountability, and the internal control system interact in preventing 

capitation fund fraud in Puskesmas in Mataram City. 

Design/Methodology/Approach: This study employs a quantitative 

approach using an associative research method. Data was collected 

through surveys using purposive sampling, selecting 66 respondents 

responsible for managing capitation funds in Puskesmas. Analysis was 

conducted using the Partial Least Square (PLS) method with 

SmartPLS 3.8 software. 

Findings: Accountability, the internal control system, and P-Care play 

significant roles in preventing capitation fund fraud in Mataram City 

Puskesmas. Corporate ethical culture hinders fraud prevention efforts, 

indicating that ethical culture alone is insufficient without strong 

supervision mechanisms. 

Practical Implications: Strengthening the internal control system and 

enhancing accountability can improve fraud prevention effectiveness. 

The implementation of the P-Care application as a monitoring tool can 

reduce the risk of capitation fund misuse in Puskesmas. 

Originality/Value: This study introduces P-Care as a new variable in 

capitation fund fraud prevention research, whereas previous studies 

mostly used qualitative approaches. 

Paper type: Research Paper 

 

Keywords:  

Accountability, internal 

control system, corporate 

ethical culture, P-Care, 

capitation fund fraud 

prevention  
 

 

JEL: H51, M42, Z13, D73  

* Address Correspondence:   

E-mail: andansary05@gmail.com1 

budisantoso@unram.ac.id2 

endar07ringsih@unram.ac.id3 

 

 

 

  

http://faba.bg/
https://orcid.org/0009-0003-0159-3063
https://orcid.org/0009-0009-5887-4716
https://orcid.org/0009-0008-7727-038X


K. W.Sari, B. Santoso, E. Pituringsih/ Finance, Accounting and Business Analysis, Volume 7, Issue 2, 2025 

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INTRODUCTION 
 

Malpractices including corruption and fraud continue to plague Indonesia, causing harm to 

individuals and the nation as a whole. As a result of fraud's detrimental effects on society, the country, and 

the state, progress toward development is sluggish. 

Transparency International also explained that Indonesia's Corruption Perception Index (CPI) score 

has recorded a decline. Indonesia's Corruption Perception Index score in 2023 stagnated compared to the 

previous year. Indonesia obtained a score of 34 and its ranking decreased from 110 to 115.  As a result, it is 

safe to say that corruption is still rampant in Indonesia. The Indonesia Corruption Watch (ICW) further 

clarified that the health sector is one area where corruption persists and has so far proven difficult to remove.  

Indonesia Corruption Watch (ICW) asserts that the management of health funds, which always 

increases every year, is still inefficient, making it prone to corruption and resulting in ineffective government 

health programs and the health status of the Indonesian people still does not show good performance. 

Fraud in health services is a method that is done intentionally by creating an undue benefit and can 

harm other parties. Fatimah et al. (2021) identified health fraud as having components pertaining to health 

services. 

It is common for fraud to happen throughout the process of implementing health insurance plans. 

Financial benefits from health insurance programs in the national social security system may be obtained 

through fraudulent acts that do not comply with the provisions when health officers, participants, healthcare 

providers, and suppliers of pharmaceuticals and medical devices knowingly engage in National Health 

Insurance fraud (Ministry of Health of the Republic of Indonesia, 2015). 

According to the 2018 Report to the Nations Acfe (RTTN) Association of Certified Fraud Examiners 

(ACFE), about 5% of the overall cost of health services in 2018 was lost to fraud (Permenkes RI Number 16 

of 2019). Approximately 170,000 claims totaling Rp. 400 billion ($24.280.680 USD) were identified as 

fraudulent in Indonesia's BPJS (Social Security Administration for health) system in 2015 (Rahma 2019). 

The Supreme Audit Agency got an Audit Report on BPJS Health's performance in 2016. The report found 

that 9,767 health centers and other First Level Health Facilities in Indonesia received capitation money 

totaling Rp 13 trillion ($789.122.100 USD) in 2016. We want to finance services to 188 million people with 

these money. Health facilities still have inadequate governance, which leaves capitation payments open to 

fraud and other forms of abuse (BPK RI 2016). 

Capitation funds are one form of financing in the National Health Insurance system provided by 

social security organizing agency health to first-level health facilities, such as Puskesmas, clinics, and 

independent doctor practices. This capitation system aims to encourage efficiency, cost control, and improve 

the quality of health services by providing fixed payments based on the number of registered participants, 

regardless of the number of services they use. Capitation funds are used to fund various operational needs 

of the Puskesmas, including the purchase of consumables, medical devices, drug needs, as well as incentives 

for health workers. In addition, these funds also support promotive and preventive activities, which are an 

important part of improving the health status of the community. 

In its implementation, the capitation fund has a strategic role because it is directly related to the 

availability of basic health services for the community, especially in areas that depend on Puskesmas as the 

main provider of health services. However, various studies and monitoring reports show that the 

management of capitation funds often faces challenges, both in terms of transparency, accountability, 

efficiency of use, and compliance with laws and regulations. Problems such as delays in disbursement, lack 

of managerial capacity, and internal conflicts in the distribution of services are still often found in the field. 

These funds were chosen as the focus of the study because they often face various challenges in terms 

of management, accountability, and efficiency of use. In addition, capitation funds have a direct impact on 

the performance of health services at Puskesmas, so it is important to examine the extent to which their 

management is in accordance with the provisions and is able to support the achievement of JKN system 

objectives. 

Businesses may protect themselves against fraud by implementing a solid control system. 

Additionally, the internal control system will not function efficiently in the absence of principles or values, 

since this will lead to unethical actions, which in turn will impact the amount of agency irregularities. The 

findings are in agreement with those of Laksmi and Sujana (2019) who found that an effective internal 

control system may reduce the likelihood of fraud. The internal control system significantly impacts fraud 

prevention according to research by Rahmawati et al. (2020). The internal control system is an important 

mechanism in preventing fraud in the public sector. According to Batkunde et al. (2024) effective internal 

control includes risk assessment, control activities, information and communication, and continuous 

monitoring. Implementation of this system can identify potential fraud risks early and ensure that the use of 

funds is in accordance with applicable regulations. 

 



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The study by Rachman et al. (2021) shows that internal control has a significant influence on fraud 

prevention in hospitals, with strict supervision and clear procedures, organizations can minimize 

opportunities for fraud. 

Accountability is another measure that may be taken to prevent fraud. The agent holding the trust 

has a responsibility to the principal who established the trust to account for all actions taken by the agent 

including limited to reporting and disclosing relevant information. Rahmawati et al. (2020) found that 

accountability significantly affects fraud prevention, therefore this makes sense. Accountability in the 

management of capitation funds includes efficient and effective budget planning, use of funds according to 

regulations, and transparent and easy-to-understand financial reporting. Pratiwi et al. (2023) emphasized 

that high accountability in the public sector can prevent fraud by ensuring that every use of funds can be 

accounted for. In addition, a study by Aviva (2022) shows that an organization's commitment to 

accountability, supported by a strong internal control system, can significantly reduce the risk of fraud. 

When it comes to preventing fraud, health institutions need more than just an accountability system 

and an internal control system. They also need an organizational ethical culture. What we mean when we 

talk about an organization's ethical culture is the shared values and norms that everyone works to uphold. 

By behavior here we mean actions that are both ethically acceptable and legally valid. This is in agreement 

with the findings of Susandya et al. (2022) who demonstrated that an ethical culture inside a business may 

effectively reduce instances of fraud. Ethical culture in the organization plays an important role in shaping 

employee behavior that upholds integrity and honesty. Soehaditama (2024) states that a strong 

organizational culture, characterized by ethical values that are internalized by all members, can prevent 

fraud. However, research by Wardah et al. (2022) found that an organizational culture that is not supported 

by an effective whistleblowing system and a lack of trust between employees can reduce the effectiveness of 

ethical culture in preventing fraud. 

Also, the p-care app is a great way to keep Puskesmas capitation monies safe from fraud. P-care is an 

information system for Puskesmas created by the Republic of Indonesia's Ministry of Health. Multiple 

components of the P-Care function for Puskesmas facilitate the administration of health care to BPJS 

patients and the administration of patient data. No dedicated app for preventing capitation fund fraud, the 

fraud prevention team can utilize online reporting tools like P-care to keep Puskesmas safe from capitation 

and JKN fund fraud.  

The theories of fraud triangles Skousen et al (2009) and agency, first proposed by Jensen & Meckling 

(1976), provide the basis of this study. Three things rationalization, opportunity, and pressure contribute to 

fraud, according to the fraud triangle hypothesis. The agency theory goes on to say that an agency 

relationship is a contract between a principal and an agent whereby the agent is hired to carry out the 

principal's instructions and make decisions on the principal's behalf. For this reason, fraud may happen in 

any business or organization when there is a mismatch in the amount of information available to the agent 

and the principal; Puskesmas are no exception. In order to avoid the possibility of capitation fund fraud at 

Puskesmas, it is crucial to establish a strong internal control system, hold employees accountable, foster an 

ethical culture inside the firm, and use the p-care program. 

According to the above explanation, there is room for more study that might address the issue of 

capitation fund fraud involving Puskesmas in Mataram City by using the p-care application as a unique 

research variable. In order to combat capitation fund fraud at the Mataram City health facility, researchers 

are encouraged to adopt a quantitative method. The innovation of the study lies in the variable usage of the 

p-care application. A qualitative technique is often used in research concerning the p-care application. 

Researchers are convinced that this study is vital to conduct due to the rising occurrence of capitation fund 

fraud. 

 

METHODS 

 

This study is an associative study with a quantitative approach. An associative study is a study that 

aims to determine the relationship between two or more variables (Sugiyono 2018). This type of study uses 

a causal relationship, which is a cause-and-effect relationship, where internal control systems, 

accountability, organizational ethical culture, and p-care influence the prevention of capitation fund fraud. 

The research location is a place where researchers obtain information about the required data. This 

research was conducted at Puskesmas in Mataram City in 2024, with a focus on Puskesmas that are directly 

involved in receiving capitation funds. The selection of Puskesmas in City X was due to the disclosure of a 

case related to capitation fund fraud located at Puskesmas Y in City X resulting in a government loss of Rp. 

690 million. 

Workers from eleven major Puskesmas and seventeen auxiliary Puskesmas in City X who were 

responsible for administering capitation funds and the p-care app made up the population studied. 

Sugiyono (2018) explains that this study's sample method was purposive sampling, a method that 



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takes certain factors into account. This sample was conducted with the assumption that individuals with 

decision-making and financial-management power are familiar with the Puskesmas' capitation fund 

management practices. In addition, only employees who play a role in operating the p-care application 

understand the duties and functions of p-care for claiming capitation funds. Based on the purposive sample 

method, the sampling criteria used are: 

1. Parties who have authority in financial management.  

2. Parties involved in making financial management decisions. 

3. Parties who act as supervisors and are responsible for the operation of p-care. 

 

The instrument in this study is a questionnaire containing certain questions related to the variables 

studied. The instrument is compiled based on the indicators contained in the research variables which are 

described in question items. A questionnaire is the primary tool for gathering information in this study. 

This research makes use of quantitative methods by putting the hypothesis to the test with the help of 

the SmartPLS 3.8 software program and the Partial Least Square (PLS) methodology. PLS was used in this 

study because it is able to overcome multicollinearity, works well on small samples, does not require normal 

distribution assumptions, and focuses on prediction. 

 

RESULTS AND DISCUSSION 

 
For this investigation, the data was analyzed using the Sem-PLS approach in conjunction with the 

Smart PLS version 3.8 application. In Smart PLS 3.8, building a conceptual research model is the first step 

in data analysis. A reflecting outer model measurement model was used in this investigation. One term for 

the reflective measurement model is the primary factor model. It states that latent constructs may either 

affect the covariance of indicator measures or characterize the variance of latent constructs. By examining 

the loading factor, composite reliability, Cronbach's alpha, average variance extracted, discriminant 

reliability, and cross loading, this measurement approach ensures that the study indicators are valid and 

reliable (Ghazali and Latan 2015).  

One way to find out whether a questionnaire is valid is to run it through a validity test, which looks 

at how well the instrument measures each variable and how well each statement item explains the variable. 

The reliability test, on the other hand, involves checking how well the instrument (a questionnaire in this 

example) consistently measures variables and how accurate the measuring equipment is. You may view the 

exterior model in the picture below 

 

 
Source: Data Processed (2024) 

Figure 1. Outer model 



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Figure 1 shows that the Internal Control System variable is measured using 10 statements with 

indicators referring to Sulistyorini and Urumsah (2021) research including: control environment, risk 

assessment, control activities, information and communication, monitoring.   

The Accountability variable is measured by 6 statements with research indicators referring to research 

Rahmawati et al. (2020) including: Formulation of financial plans, implementation and financing of 

activities, and implementation of financial reporting.  

The Organizational Ethical Culture variable is measured by 10 statements among others: Superior 

congruence, employee congruence, transparency, discussion and sanctions.  

 The P-Care variable is measured by 8 statements with research indicators referring to the benefits of 

the p-care application released by Rizka et al. (2018) including: Transparency, centralized patient data 

management, verification of ideality and validation of services and monitoring of the use of capitation funds.  

The Fraud Prevention variable was measured using 10 statements with research indicators referring 

to research Wardhani et al. (2021) among others: Management responsibility for evaluating fraud 

prevention, supervision of auditors, there is a clear separation of functions and responsibilities, providing a 

means of complaint. 

 

Evaluation of the Measurement Model (Outer Model) 

Testing the model's validity and reliability is the process of evaluating the measurement model, also 

known as the outer model. A reflective construct's validity may be assessed using convergent and 

discriminant validity tests. There need to be a strong correlation between all measures of each variable for 

there to be convergent validity. Each variable indicator displays its test result in the form of an outer loading 

value. As stated by Hair et al. (2021) if the outer loading value of any indication is more than 0.70, it may 

be deemed constrained. Here are the results of the Smart PLS 3.8 tests conducted using the PLS-SEM 

Algorithm: 

 

 
Source: Data Processed (2024) 

Figure 2. Outer model after elimination 

 

Figure 2 of the route diagram shows that some statements have been removed because their loading 

factor is below 0.7 while the loading factor limit for an indicator to be considered reliable is at least 0.7. So 

that the X2.5, X3.3, Y1.2, Y1.3, and Y1.4 indicator statements must be deleted because they are not reliable 

or the loading factor value is below 0.7. Once the faulty statement signs are removed, the data can be 

analysed further and another test can be run to determine the results of the study. 



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After that, you should strive for dependability, which you can do by checking for things like composite 

reliability, an average variance extract (AVE) value more than 0.50, and a Cronbach alpha value greater 

than 0.70. The following is the AVE value for each variable, as determined using the PLS SEM Algorithm: 

 

Table 1. Cronbach's alpha, and average variance extracted (AVE) 

Variable Cronbach's Alpha AVE 

SPI 0.961 0.743 

AKT 0.925 0.772 

BEO 0.943 0.685 

PC 0.911 0.617 

PF 0.896 0.618 

Source: Smart PLS 3 

 

Each indication has a Cronbach's alpha value more than 0.70, as shown in table 1. The reliability is 

considered perfect when Cronbach's alpha is greater than 0.90. High reliability is indicated by a value 

between 0.70 and 0.90. Moderate reliability is indicated by a value between 0.50 and 0.70. The internal 

control system, accountability, corporate ethical culture, and p-care variables all have flawless reliability, as 

shown by a Cronbach's alpha value greater than 0.90. The fraud prevention variable is quite reliable. 

 

Structural Inner Model Evaluation 
In order to ascertain if the connection is appropriate and the model is excellent, an examination of 

the internal structural model is conducted. The f-square, r-square, and q-square values are examined in many 

steps throughout this assessment (Hair et al. 2021). 

 

- F-Square 

To determine the impact of variables on a structural level, the F-square test is used. According to Hair et.al. 

(2021), there are three categories for the f-squared value: low (f=0.02), moderate (f=0.15), and high (f=0.35). 

Each variable's f-square value is as follows: 

 

Table 2. F-Square 

variable F-Square 

X1 0.103 

X2 0.195 

X3 0.057 

X4 0.376 

Source: Smart PLS 3 

 

Table 2 shows that there is a moderate internal control system, a poor organizational ethical culture, 

and a high f-square value for p-care. After analyzing the structural model, it is clear that p-care has a 

significant impact, corporate ethical culture has a moderate impact, and internal control and accountability 

have a modest effect. 

 

- R-Square  
To find out how well the independent variable can explain the dependent variable, researchers 

employing smart PLS use the R-Square test. According to Ghazali & Latan (2015) an R-Square value of 

0.67 is considered excellent, 0.3 is considered moderate, and 0.19 is considered poor. In the following table, 

we can see the study's R-Square value: 

 

Table 3. R-Square 

R-Square  0.527 

Source: Smart PLS 3 

 
Table 3 shows that the model's R-Square value for p-care, corporate ethical culture, accountability, 

and internal control system for fraud prevention is 0.527. With a value of 0.527, R-Square is considered 

modest. Accordingly, p-care, corporate ethical culture, accountability, and the internal control system all 

have a moderate impact on fraud prevention, accounting for 52% of the total. Other characteristics not 



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included in this study's model account for 48% of fraud prevention. 

 

- Hypothesis Test 

To determine the impact of interdependent latent variables, the following inner model test employs 

the bootstrapping technique (Ghozali and Laten 2015). The path coefficients table includes the p-value and 

t-statistic, which reveal the significant value. At the 5% alpha level, the hypothesis's significance value is 

one-tailed. In addition, the t-statistic is larger than 1.66, allowing us to accept the hypothesis. The p-values 

corroborate this, especially when the alpha is set at 5% (0.05). Hence, the hypothesis may be accepted if the 

p-values are less than 0.05, and rejected if the p-values are more than 0.05. The original sample table also 

shows the direction and size of the study impact. In Table 4 below, the following scholars provide the 

findings from the study of latent variables: 

 

Table 4. Hypothesis Test Results 

  Original Sample T Statistic P Values Conclusion 

X1 -> Y 0.243 2.685 0.007 positive 

X2 -> Y 0.313 4.340 0.000 positive 

X3 -> Y 0.177 1.365 0.173 negative 

X4 -> Y 0.454 5.095 0.000 positive 

Source: Smart PLS 3 

 

The results of the hypothesis test after the use of Smart PLS 3.8 are detailed in Table 4. We accept as 

true the first hypothesis which states that the internal control system helps to reduce the likelihood of fraud. 

The internal control system has a positive effect on fraud prevention as shown by a p-value of 0.007 which 

is less than 0.05. This effect can also be seen by comparing the t-statistic values in the table which must be 

greater than 1.66. Based on the results of the tests, the internal control system does a good job of preventing 

fraud t-statistic = 2.685> 1.66. The internal control system is a process designed to provide reasonable 

assurance regarding the achievement of organizational objectives, including in terms of the reliability of 

financial reporting, compliance with laws and regulations and operational effectiveness and efficiency. In 

this research, the internal control system consists of five main indicators: control environment, risk 

assessment, control activities, information and communication, and monitoring. Consistent application of 

these five components will reduce the risk of fraud in the Puskesmas. This system not only reduces 

opportunities, but also increases awareness that every action will be monitored and have a legal impact. 

Both hypotheses are accepted, with the second one explaining how responsibility helps avoid fraud. 

There is a positive relationship between accountability and fraud prevention, as shown by a p-value of 0.000, 

which is less than 0.05. Accountability positively affects fraud prevention, as shown by the t-statistic result 

of 4.340> 1.66. Accountability in Puskesmas is demonstrated through systematic and responsible practices 

for the use of funds and program implementation. The accountability indicators used in this context are 

conducting budget planning to design programs with the principles of efficiency and effectiveness, using 

capitation funds based on applicable regulations, not withdrawing fees from participants that should have 

been guaranteed in the capitation fee, and the financial reports submitted contain clear and easy-to-

understand information. If all indicators are applied, the opportunity to commit fraud will be small. 

Accountability is not just a report, but also an attitude of responsibility that is evidenced through 

transparency and compliance with the rules. Puskesmas employees will think twice before misusing funds 

or manipulating reports, because all use of resources is openly accounted for. 

Claiming that an organization's ethical culture aids in preventing fraud, the third hypothesis is deemed 

false. The results of the hypothesis test showed that the ethical culture of the business has a negative effect 

on fraud prevention p-value = 0.173 indicating a significance level > 0.05. A t-statistic score of 1.365 < 1.66 

indicates that the organization's ethical culture hinders efforts to avoid fraud. Theoretically, the ethical 

culture of the organization is seen as one of the important factors in preventing fraud. However, in its 

implementation, ethical culture can actually have a negative impact on fraud prevention if existing ethical 

values are not applied consistently and thoroughly. Organizational ethical culture will have a negative 

impact on fraud prevention if its values are not consistently applied, not accompanied by exemplary 

leadership, not supported by an effective reporting system, and not equipped with strict sanctions. In these 

conditions, ethical culture only becomes a formal symbol that is unable to function as a controller of 

organizational behavior, thus opening up opportunities for fraud to occur repeatedly. 

The acceptance of the fourth hypothesis indicates that p-care does help reduce instances of fraud. 

There is a positive relationship between p-care and fraud prevention, as shown by a p-value of 0.000, which 

is less than 0.05. Because p-care has a positive effect on fraud prevention, the t-statistic result is 5.095> 1.66. 



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P-Care (Primary Care) is a technology-based information system developed by Social Security 

Administration for health to facilitate first-level health services. In the context of capitation fund 

management in health care facilities such as Puskesmas, the application of P-Care contributes significantly 

to the prevention of fraud. This is supported by several key indicators, namely: transparency and activity 

tracking, centralized patient data management, monitoring the use of capitation funds, and ease of audit 

reporting. The implementation of P-Care directly has a positive impact on the prevention of capitation fund 

fraud. Through the features of transparency, data integration, fund monitoring, and efficient reporting, the 

system strengthens the accountability of fund management and minimizes potential irregularities. Therefore, 

P-Care can be seen as a strategic instrument in supporting clean and accountable financial governance in the 

primary health care sector. 

 

CONCLUSIONS 

 
Mataram City's Puskesmas capitation funds are the focus of this empirical investigation of the role of 

p-care, organizational ethics, accountability, and the internal control system in preventif fraud such that the 

following inferences may be made from the conducted research: 

1. When it comes to the city of Mataram's capitation money for Puskesmas, the internal control 

mechanism helps to avoid fraud. This demonstrates how effective the Puskesmas' internal control 

mechanism is in preventing the theft of Puskesmas capitation monies. 

2. The prevention of fraud involving the city of Mataram's capitation money for health clinics is 

aided by accountability. This demonstrates how effective responsibility for the use of Puskesmas 

capitation money is in preventing fraud using these monies. 

3. The prevention of fraud involving the capitation money for Puskesmas in Mataram is hindered by 

the organization's ethical culture. As a result, it is evident that an organization's ethical culture is not 

enough to avoid fraud, especially in the absence of a clear supervision structure and the capacity to 

identify and counter unethical activity. 

4. Mataram City's Puskesmas are less likely to have their capitation fees stolen thanks to P-care. This 

indicates that the less likely it is that Puskesmas capitation money may be subject to fraud, the better 

p-care's operations in this area are. 

The limitation of respondents in the study is because the research area only covers Mataram City, 

where the number of main health centres in Mataram City is only 11 health centres with only 66 respondents. 

 

 

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