1251 Int. J Sup. Chain. Mgt Vol. 9, No. 3, June 2020

Community Development through Supply Chain Strategy: Governance of Village Enterprise Yohanes Yakobus Werang Kean1, Intiyas Utami2, Aprina Nugrahesty Sulistyo Hapsari3 1Universitas , Nusa Tenggara Timur, 2,3Universitas Kristen Satya Wacana Salatiga, Indonesia

[email protected] [email protected]

Abstract— Managing the supply chain has become a through the inclusion of separated village assets of way of improving competitiveness by reducing which this entity shall manage assets, services, and uncertainty and improving service. This paper will seek others businesses for the maximum welfare of villagers to highlight the importance of managing the Supply [1, 2]. The village enterprise is established with the aim Chain and logistics in Indonesia rural markets to to encourage and accommodate all beneficial activities delivers goods and services in a cost effective manner. for increasing communities’ income through jointly The village enterprise has become the Indonesian managed businesses to improve the welfare of village government's program to develop the economy of villages through the supply chain. The management of communities [3]. Data that was taken from the Ministry village enterprise in traditional villages encounters two of Villages, Disadvantaged Regions, and situations. On the one hand, the village enterprise is Transmigration of the Republic of Indonesia noted that required to have good governance, while on the other as of December 2018, 61 percent or 45,549 villages have hand it deals with the conditions of supply chain had village enterprises [4]. strategy. The mutual influence between supply chain The Village Ministerial Regulation states that the and communities offers opportunities to integrate establishment of village enterprise is intended to sustainability initiatives into the chain. So the objective accommodate all economic activities and public of this research is to explore the understanding of services managed by the village or through inter-village stakeholders about the supply chain of enterprise at the village of Wologai. This research also explores the cooperation. Ponggok Village in Klaten Regency and supply chain that supports the governance of village Panggung Harjo Village in Sleman, Yogyakarta are enterprises. Village of Wologai as a traditional village, examples of successful tourism village management it has high supply chain strategy, for example, there is a through a tourism village enterprise which succeeded in traditional leader i.e. “musalaki” who is a respected bringing the villages out of their poor conditions. figure in the village community. Supply chain strategy Tourism villages are being targeted by the Ministry of that has the potential to hamper governance Tourism, which has the support from the Ministry of implementation, among others, is in terms of meeting Villages for their development by establishing village the demands of indigenous peoples who want enterprise enterprises. The Ministry of Tourism's target in 2019 is activities to prioritize culture ceremonies rather than discipline in preparing good governance. 20 million foreign tourists and 275 million domestic tourists. Among the tourism products that have been Keywords— Governance, Enterprise, Supply chain strategy, community development relied upon by the Ministry of Tourism, 60% of them are cultural tourism, 35% are natural tourism and 5% are 1. Introduction tourism of man-made products. Although is the second poorest One form of the implementations made by the province in Indonesia, it has a lot of tourism wealth both Indonesian government in terms of supporting natural and cultural tourisms which is supported by sustainable development is through the forming of supply chain strategy. Flores Island as one of the largest village enterprises. Regulation of the Minister of islands in East Nusa Tenggara, it has an advantage on Villages, Development of Disadvantaged Regions, supply chain strategy as indicated by the presence of the and Transmigration Number 4 of 2015 defines that village head who is usually also as the custom leader the village enterprise is a business entity that the (mosalaki). Any governmental programs will gain capital is wholly or largely owned by the village support from the local communities when mosalaki is involved. For example, the annual tourism program – ______International Journal of Supply Chain Management the Pati ka Du'a Bapu Ata Mata Festival – in the Lake IJSCM, ISSN: 2050-7399 (Online), 2051-3771 (Print) National Park Hall (TNK) area, it is a Copyright © ExcelingTech Pub, UK (http://excelingtech.co.uk/) traditional ritual to provide food offerings to the

1252 Int. J Sup. Chain. Mgt Vol. 9, No. 3, June 2020 ancestors of the Lio tribe on the slope of Lake Indonesian government has established and Kelimutu. The impact of tourism activities in BTNK implemented several strategies in the management and Kelimutu is the increase of tourists for the buffering utilization of the economic and sector resources of this villages, including the traditional village of Central country to support the goals of sustainable development. Wologai. One of forms in the governmental empowerment to Wologai Village is a 800 years old traditional village support sustainable development nationally is through which is one of the buffer villages in Kelimutu village enterprises by creating empowerment and National Park. This village has formed a village special training for all village communities involved as enterprise, but its implementation for tourism is not managers of village enterprises. yet optimal. The village enterprise is not optimized The implementation of regional government due to the lack of good governance so that it exists development through village enterprises must be only as a symbol of the implementation of the village improved through aspects of relation among regional government program. governments and the proper implementation of village Several studies [5-8] indicate that there was a lack in enterprise governance. In general, the implementation the optimization of village enterprises because the of governance for the directors who are responsible in human resources of village enterprise managers did the enterprise has similarities with the directors of not optimally perform the implementation of village village enterprises as "the Operational Executives" who enterprise especially in management and have full responsibility for losses or bankruptcy of accountability. This is supported by the statement of village enterprises [12]. Government Regulation the Minister of Villages and Disadvantaged Regions, Number 54 of 2017 concerning Regionally Owned Eko Putro Sandjojo, stating that so far the successful Enterprises related to governance principles consists of village enterprises are the ones that have good 1) Transparency 2) Accountability 3) Responsibility 4) human resources, while village enterprises that have Independence and 5) Fairness [13]. not been qualified, are lagging behind [9]. So, more The village enterprise is one of the government specific research is needed to answer the problem programs to improve the income of village communities based on the findings of previous researches related through sustainable development programs, for the to the mechanism of accountability of managers in universal economic growth and equity [14]. The village managing the village enterprises. enterprise can be used as an alternative village resource This research aims to explore stakeholders’ for regional development to provide additional income understanding of village enterprise governance and to the village finances. The Indonesian government explore the supply chain strategy’s in developing the issues a regional government regulation which contains village enterprise governance. The results of this government’s policies and programs to support the research should be able to increase knowledge about realization of communities’ welfare by increasing and the governance of village enterprise by involving empowering the communities which is reflected through supply chain strategy’s and stakeholders. This regional potential and diversity. research is useful for villages for the right policies in Village Regulation defines that the village enterprise is the management of the village enterprises. one of forms of village economy development, human resources empowerment of rural communities and 2. Literature Review assistance for the rural communities through grants Governance of Village Enterprise contained in the Regional Revenue and Expenditure Governance is one of interests of an organization to Budget (Republic of Indonesia, 2014). The village improve the oversight of accountability carried out enterprises are established through the initiation of by the unit to suppress deviant behaviors in village communities which adheres to 6 main principles, sustainable development that is in line with namely, cooperative, participatory, transparency, applicable laws and norms and integrated as a whole emancipatory, accountability and sustainability with in the organization [10]. The efforts of the member-based mechanism in village communities and Indonesian government in supporting sustainable business development according to the village's development are realized through improving the potential independently [15]. This relates to standard of living of rural communities as stipulated professionalism in the management of village enterprise in the Village Minister Regulation No. 4 of 2015 based on a broad community agreement (member-based concerning the Establishment, Management, and mechanism), and the ability of members to be Dissolution of Village Enterprise [11]. The independent in meeting their basic needs (self-

1253 Int. J Sup. Chain. Mgt Vol. 9, No. 3, June 2020 assistance), such as interest in production as regency in East Java is able to use the supply chain producers or consumption as consumers [16]. strategy to manage village rice barns. In [12] described that the sequence of steps in RESEARCH METHOD forming of a village enterprise, namely: first, Supply Chain Management has to play a key role in conducting village meetings among village officials rural market of Indonesia, contributing to improved and villagers. Because the village enterprise is a relationship with suppliers and customers and income village-owned business entity and not owned by the generation. Managing the supply chain has become a village head or village apparatus, its formal way of improving competitiveness by reducing establishment needs the approval from villagers. In uncertainty and improving service. The research was this respect, the village government, accompanied by conducted in Wologai Village of Detsuko District of the Village Supervisory Agency, Village Ende Regency of Flores in East Nusa Tenggara, Community Empowerment Cadre in collaboration Indonesia. The guest speakers were traditional leaders, with the village facilitators for sub-district regions village heads, Head of the Regency Office of Flores, and and in collaboration with technical assistants in community representatives. Data was obtained through district regions and/or facilitators from academics interviews with informants and through Focus Group and NGOs. Second, forming the Village Enterprise Discussions involving representatives from local Team consists of village officials, BPD officials, government officials, traditional leaders, village PKK officials, traditional leaders and other officials and village communities. The discussion community leaders. Third, the village budget is material was the comprehension of village enterprise managed as a form of initial equity participation in governance and identifying potential opportunities for the village enterprise. The amount of the included village enterprise development by paying attention to funds is in accordance with the existing village- supply chain strategy of Wologai village. related regulations. Land and buildings can be Data analysis technique used in this research is an purchased by the village government to be submitted interactive analysis in three channels, namely: data to the village enterprise. Fourth, identifying the reduction, data presentation, and drawing conclusion. village tourism potential; fifth, compiling the This analysis method was carried out to provide a Statutes which include the name, destination, scope, detailed description of the problems experienced by and distribution of business results of tourism village managers in running businesses and to obtain objective enterprise. The sixth is to hold the village official information. meeting for the establishment of village enterprise. The final stage is the implementation of the village 3. Results final meeting as the highest authority in the village Overview of Village of Wologai as a Traditional Village enterprise. The village final meeting begins with a Currently Wologai Tengah Village has 229 family pre-meeting to draft the village enterprise to be heads with 443 men and 487 women. The main submitted to BPD as a village meeting material. With livelihoods of the people of Central Wologai Village are the establishment of the village enterprise, the next farmers. Wologai Tengah consists of the word "Wolo" step is to carry out concrete action plans. which means Bukit, "Gai" which means Gagang and "Tengah" which means the Center of traditional culture. Supply chain strategy The understanding of Central Wologai is the central hill Supply chain strategy is a wise local idea with full of of ceremonial implementation of Wologai customs and wisdom and its values are followed by the local culture. Residents who inhabit the Middle Wologai village communities [3]. In concerning village Village, are ethnic Lio. Geographically, Ende Regency governance states that village officials and is divided into two tribes, namely the Ende Tribe and the stakeholders have the right to take care and Lio Tribe. The two tribes are limited by geographical determine village development carried out in conditions. The cultural systems of the two tribes are accordance with the values of village supply chain almost entirely the same, but the Lio are more visible strategy. The values of supply chain strategy are than the Ende in their cultural procedures. This is shown in terms of culture, customs, religion, faith, because the Ende Tribe are mostly migrants rather than tourism and governmental position in the form of the Lio Tribe who are native citizens. mutual cooperation, togetherness, family, discussion Historical research says that the first inhabitants on and independence [5]. In the research of [11] the Flores Island were Wajak people, who appeared around community locus in Dempel Village of Ngawi forty thousand years ago. After the Glacial Age around

1254 Int. J Sup. Chain. Mgt Vol. 9, No. 3, June 2020 four thousand years ago, Nusa Tenggara was customary agreements (adat law) that are guarded by a separated from mainland Asia. There were supply chain strategy frame. The role of local leadership immigrants from Asia to the south. The group of (Mosalaki) is very important in three aspects at first is immigrants is a Malay Proto Man from Yunan and the aspect of cultural ownership over the use of natural the Indo-Chinese interior. They inhabit western and resources. Secondly, local leadership as an agent of central Flores. Physically they show the cultural change with its role as agents of ization to characteristics of Melanesoid, Negroid, Papuan and community service programs, leaders collectively have Australoid Man. Yosep Glinka (Ragawi influence to change people's behavior, because their Anthropologist) who made a study on Human NTT, actions and desires are considered as representations of said ATA Lio in Central Flores is the oldest authority in and economic decisions and cultural sacred population in Flores, Ata Lio is a neighbor to Ata nuances. and considered by the community to be Ende. There is no geneological relationship, and absolute. The three local leaders have a role as the between the two are also neighbors with Ata authority of sanctions in the community, some Nagekeo in the West, and Ata Sikka in the east. economic and activities in the community such as The existence of the Wologai Tengah traditional farming activities, logging or the use of natural village in response to the demands of the need for resources are subject to authority held by local houses and shared villages. These two Ethnic leadership. ancestors built traditional houses and settlements Male mosalaki can be distinguished in seven important using their own technology and architecture as a roles namely: (1) male kaba mosa, namely male mosaics manifestation of the creations, initiatives and whose role is to control the yield of resources (food, cultural art works of their time. History proves that gold, animals); (2) mosa tana male watu or mosa wana long before modern civilization, in the region of male tana; male mosalaki who have authority in the use Ende Regency lived the ancestors of two ethnic of land; (3) mosa nua male bo'a, mosalaki who is groups in a civilization that had advanced in his day. responsible for maintaining small villages / mosalaki; They have the ability to express their cultural arts in (4) the male wiwi mosa, which is the male mosa, which the form of works of a traditional village that has plays a role in conveying messages, values and virtues; high cultural value. (5) male toa wela mosaics, namely male mosaics The Wologai Tengah traditional village with Sa'o dealing with religious aspects; (6) mosa pedu rona or traditional houses and other supporting buildings mosa péu rona or Mosa wiu pi'u or mous pedu in male such as Keda, Kanga, Tubu Musu are ancestral mosaics which play a role in determining and continuing heritage, although in some places they have oral regulations / advice / traditions; (7) male po mé experienced changes and extinction from their péra, that is male mosa who must have authority as a original form due to natural processes, time travel, political leader and be able to govern the other mosalaki. and human activities. However, it still has historical value and attraction for cultural tourism. The pattern Stakeholders’ Understanding of Village Enterprise of settlements and the form of traditional traditional Governance houses for the people of Central Wologai are built Stakeholders consisting of a group of mosalaki, Village always related to the concept of kinship (Gemen Head and staff, Detusoko Sub-district Head, Head of Scap), anticipation of the natural environment and its Village Community Empowerment Office, Head of relationship with the creator of the universe that is Tourism Office, Head of Trade and Industry Office, trusted. This can be seen from the rituals carried out Kelimutu National Park Authority Office sees Village when building traditional houses and traditional Owned Enterprises (BUMDes) are business institutions villages that still exist and apply in indigenous villages managed by the community and village communities, including other ceremonial events government in an effort to strengthen the village until now. economy and are formed based on the needs and The concept of traditional villages by still having potential of Central Wologai Village. traditional buildings, traditional leaders, mosalaki The results of the focus group discussions conducted at and the existence of traditional ceremonies such as the Central Wologai Village hall showed that all those related to agricultural rites, from land clearing stakeholders had the spirit to run the Bumdes well. to harvesting, building traditional houses, and However, the level of understanding of Bumdes rejecting reinforcements, the life cycle of humans, governance is still not optimal. The Head of Wologai from birth to death and of course there are still Village stated that as the village leader understood the

1255 Int. J Sup. Chain. Mgt Vol. 9, No. 3, June 2020 importance of village investment for Bumdes, Various actions and activities show the high nuance of namely business capital sourced from the village togetherness. This is one of the existential expressions (51%) and from the community (49%) through of humans, ancestral heritage which in philosophical equity participation (shares). language is interpreted as a homo socius / creature that Central Wologai Bumdes and its Management can be manifested by what is known in the traditional Systematic and collaborative efforts are needed culture of Lio with Dhawe Jughu (the same concept of between the community, the Village Government, kema which is more related to the activities of BPD Wologai Village District, the Mosalaki, the agricultural rites) than that of concept culture District Government, the District Government with cooperation or mutual cooperation in marriage is called related agencies, the Kelimutu National Park Office wuru mana. to encourage this organization to be able to manage Mutual cooperation in the life of the Lio tribe, strategic economic assets in the village of Wologai Ende Regency, East Nusa Tenggara. Mutual Tengah at the same time developing economic cooperation in the Lio tribal community, has a very deep networks in order to increase the competitiveness of meaning to build a just and prosperous society. This is the rural economy. In this context, BUMDes is evident in the expression of the Lio community that basically a form of consolidation or strengthening of describes the pattern of work or mutual cooperation village empowerment institutions. BUMDes is an "mai sai we ndawi lima, kema same, boka ki bere ae, instrument for the utilization of the local economy wora sai sa wiwi nunu sai sa lema we know our nengg with a variety of potential types. Utilization of this oua ola", meaning, let us join hands hands, to build potential is primarily aimed at improving the cooperation, one heart, one voice, we build the economic welfare of villagers through the determination to live a prosperous life. The phrase is a development of their economic ventures. In addition, spirit for the people of Lio to maintain and preserve the the presence of BUMDes also contributes to an culture of mutual cooperation. increase in the village's original source of income, Wurumana is a form of cooperation within the Lio tribe, which enables the village to carry out development to build brotherhood and family relations. These and increase community welfare optimally. activities encourage the community to help each other in a variety of interests in the form of money, goods or Supply chain strategy and Village Enterprise labor. This system of authority has been entrenched in Governance the Lio community in general since ancient times. The In Indonesia, approximately 50% of food quality is Lio community can strengthen the kinship and kinship lost in the supply chain from the farm to the final that will not be left behind by time. Until now this consumer. Consumers actually end up paying tradition is still lived and preserved by Lio's people approximately about 30 percent more than what they themselves in the midst of globalization. The could be paying if the supply chain is improved, Wurumana does not look at differences, whether because of wastage as well as multiple margins in the religion, ethnicity or anything. Everything is considered current supply structure. The vision of the Middle the same, as one brother, one family, so that the Wologai Village is Muri Bheri Sare Pawe: Creating authority is able to maintain harmony in people's lives. a Community in the Middle Wologai Village that is The Lio tribe is famous as a religious. Land is characterized by courtesy and mutual respect for one understood as the source of life, mothers give birth. The another, and has abundant income to support the land is of great value and means holy. Therefore, if economic income of the people for a decent life. This injuring the land (cultivating it) it will always be concept is very closely related to Bumdes preceded by an adat ritual led by mosalaki (traditional Governance which is based on cooperation and adat) and ana kalo fai walu (residents / tenants). This mutual cooperation and leads to the improvement of ritual is in the form of offering to Du'a Gheta Lulu Wula the life of the village community as the owner. The Ngga'e Ghale Wena Tana (manifestation of the philosophy conveyed by the head of adat is that the organizer of the universe). Land as a processed place community adheres to the value of "three stoves", never belongs to private / individuals but is always part namely the values of adat, religion and government. of the property of indigenous communities, which have The people of East Nusa Tenggara, Flores in general been divided by traditional elders. Residents only as and the Lio tribe in particular are very thick with the cultivators, he processes it, not to become property. For feel of kinship and a spirit of togetherness (kema this reason, it is not surprising that much of the land in sama = cooperation or cooperation together). the Lio tribe is not for sale.

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In working on the land, tillage by anakalo fai walu governance and be able to work in synergy with the (cultivators) has already been based on seasonal government from the Village, Detusoko District, the kelenderium which runs based on seasons in the District with related agencies, and the Kelimutu annual cycle. The spirit of togetherness is not only National Park Office. visible from the land that already contains value in it but also manifested in the work of cultivating the References land itself. To facilitate the work in cultivating arable land, the pekera or ana if fai wulu always work [1] Anggraeni, M. (2016). Peranan Badan Usaha Milik together, in terms of facilitating tillage, this is known Desa (BUMDES) Pada Kesejahteraan Masyarakat as the arisan work called Dhawe Jughu (dhawe = Pedesaan Studi Pada BUMDES di Gunung Kidul, work, jughu = together). Dhawe Jughu applies to the Yogyakarta. Journal Modus, 28(2), 155–167. period leading up to opening a new garden, planting [2] Damara, D., Prihatin, E. S., & Herawati, R. (2017). period, cleansing until harvest time. Generally the Mekanisme Alokasi Dana Desa di Desa Dhawe Jughu consists of people who own a garden, Tambakrejo Kecamatan Patebon Kabupaten and live in one residential area. Practical and Kendal dalam Rangka Pemberdayaan Badan Usaha technical reasons, easy to organize and monitor if Milik Desa (BUM Desa). Diponegoro Law Journal, there is work and various information about work 6(2), 1–11. will certainly be more easily informed. [3] Kompas. (2017). Pemerintah Bentuk Induk A concept of cultural heritage of togetherness that BUMDes Tahun Ini. Retrieved from should be maintained, in this family feel various https://money.kompas.com/read/2017/01/09/2000 stories and stories are sung, where information and 00726/pemerintah.bentuk.induk.bumdes.tahun.ini communication also go hand in hand. There is work [4] Kartawinata, Ade M. 2011. “Pengantar editor also there is a story, there are services there is also a merentas kearifan lokal di tengah moderanisasi dan spirit of togetherness. This is a tradition, an ancestral tantangan pelestarian.” In Kearifan Lokal di tengah heritage which is still held firmly by residents in Modernisasi, v–xviii. Kementerian Kebudayaan remote villages and is lived by the people of Flores dan Pariwisata Republik Indonesia. in general and Wologai Tengah in particular as part [5] Murwadji, T., Rahardjo, D.S., & H. (2017). of an agricultural rite to increase the amount of Bumdes Sebagai Badan Hukum Alternatif Dalam production. Pengembangan Perkoperasian Indonesia. Jurnal

Hukum Kenotariatan Dan Ke-PPAT-An, 1(1), 1– 4. Conclusion 18. BUMDesa governance in Wologai Village, NTT, [6] Suryanto, Rudi. 2018. Peta Jalan Bumdes Sukses. and Indonesia is not fully understood by Syncorre. Yogyakarta stakeholders. Supply chain strategy that supports [7] Ramadana, B. R., Ribawanto, H., & S. (2013). Bumdes governance is the existence of a "three Keberadaan Badan Usaha Milik Desa (BUMDes) stove" traditional philosophy, namely adat, religion sebagai Penguat Ekonomi Desa (Studi di Desa and government. In terms of adat, the adat leader Landungsari, Kecamatan Dau, Kabupaten Malang). provides support for the implementation of the Jurnal Administrasi Publik, 1(6), 1068–1076. Bumdes. Collaboration or in the local language that https://doi.org/10.1017/CBO9781107415324.004 is "partnership" becomes part of supply chain [8] Republik Indonesia. (2014). Undang-Undang strategy in the village of Central Wologai. This Republik Indonesia Nomor 6 Tahun 2014 tentang research has implications for policies to help the Desa. Retrieved from development of Bumdes, namely to increase the http://www.dpr.go.id/doksileg/proses2/RJ2- main focus on human resource capabilities so as to 20171106-094054-7086.pdf provide added value in managing the potentials of [9] Republik Indonesia. (2015). Peraturan Nomor 4 Central Wologai Village through Central Wologai Tahun 2015 Tentang Pendirian, Pengurusan dan Bumdes. Other implications are also for the leaders Pengelolaan, dan Pembubaran Badan Usaha Milik of the Middle Wologai Village need to integrate the Desa. Retrieved from potential of the Middle Wologai Village into http://psflibrary_permen_desa_pdt_2015.pdf business units namely tourism, agriculture and the [10] Republik Indonesia. (2017a). Peraturan Pemerintah coffee cafe business. Bumdes administrators need to No. 54 Tahun 2017 Tentang Badan Usaha Milik develop a good Wologai Middle Bumdes Daerah. Retrieved from

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https://peraturan.bpk.go.id/Home/Details/6476 5 [11] Republik Indonesia. (2017b). Peraturan Presiden No 59 Tahun 2017 Tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. Retrieved from https://peraturan.bpk.go.id/Home/Details/7297 4/perpres-no-59-tahun-2017 [12] Ridlwan, Z. (2014). Urgensi Badan Usaha Milik Desa (Bumdes) Dalam Pembangun Perekonomian Desa. Jurnal Ilmu Hukum Unila, 8(3), 424–440. https://doi.org/10.25041/fiatjustisia.v8no3.314 [13] Safitri, A. F., Susilowati, E., & Mahmudah, S. (2016). Tinjauan Yuridis Terhadap Pengelolaan Dan Pertanggungjawaban Badan Usaha Milik Desa (BUMDES) Yang Belum Berbadan Hukum (Studi di Kabupaten Semarang). Diponegoro Law Journal, 5(2), 1–15. [14] Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Responsibility on Financial Performance With Earnings Management As Mediating Variable. Asian Journal of Accounting Research, 3(1), 2443–4175. https://doi.org/10.1108/AJAR-06-2018-0008 [15] Utami, K., Utami, I dan Hapsari, A.N.S. 2017. Whistleblowing Pengelolaan Dana Desa: Studi atas Nilai Kearifan Lokal. Prosiding Call for Paper. Fakultas Ekonomi Universitas Nusa Cendana [16] Wonar, K., Falah, S., & Pangayow, B. J. C. (2018). Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan dan Sistem Pengendalian Intern Terhadap Pencegahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi. Jurnal Akuntansi,Audit Dan Aset, 1(2), 63–89.9.