Penelitian ini bertujuan untuk mengetahui pengaruh sejauh mana transparansi, sistem pengendalian internal, mekanisme whistleblowing, dan sensitivitas moral berpengaruh terhadap upaya pencegahan kecurangan dalam pengelolaan dana desa. Praktik kecurangan dalam pengelolaan dana desa masih menjadi tantangan utama di berbagai wilayah, termasuk Kabupaten Kuningan, yang mencerminkan lemahnya sistem akuntabilitas dan tata kelola pemerintahan desa. Pendekatan penelitian ini bersifat kuantitatif dengan metode deskriptif dan verifikatif. Data diperoleh melalui penyebaran kuesioner kepada aparatur desa di Kecamatan Maleber, Lebakwangi, dan Luragung dengan total respondern 140 orang. Teknik analisis yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa transparansi, pengendalian internal, whistleblowing system, dan moral sensitivity berpengaruh positif dan signifikan terhadap pencegahan kecurangan pada pengelolaan dana desa. Temuan ini menunjukkan bahwa penguatan transparansi, pengendalian internal, whistleblowing system, serta moral sensitivity sangat penting dalam membangun pengelolaan keuangan desa yang akuntabel dan terbebas dari praktik kecurangan.

This research aims to investigate the extent to which transparency, internal control systems, whistleblowing system, and moral sensitivity influence efforts to prevent fraud in the management of village funds. Fraudulent practices in the management of village funds remain a significant challenge in various regions, including Kuningan Regency, reflecting the weakness off accountability systems and village governance. This study employs a quantitative approach with descriptive and verificative methods. Data were collected through the distribution of questionnaires to village officials in the districts of Maleber, Lebakwangi, and Luragung, with a total of 140 respondents. The analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS). the results indicate that transparency, internal control, whistleblowing system, and moral sensitivity have a positive and significant impact on fraud prevention in the management of village funds. These findings highlight the importance of strengthening transparency, internal control, whistleblowing system, and moral sensitivity in building accountable village financial management free from fraudulent practices.