Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village's government is required to manage the village's funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village's funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so.

This research is based on the decline in the financial performance of MSMEs in the Buleleng Regency. This study aimed to empirically prove the effect of financial literacy and financial technology on financial inclusion and its impact on the financial performance of MSMEs in the Buleleng Regency. The sample of this research is MSMEs in Buleleng Regency, which was selected using the purposive sampling method. Data analysis used Structural Equation Modeling-Partial Least Square with the help of SmartPLS Version 3. The results showed that financial literacy and financial technology positively and significantly affected financial inclusion. Financial literacy and financial technology positively and significantly affected financial performance. Financial inclusion had a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance.  Keywords: financial performance; financial inclusion; financial literacy; financial technology.

Pembangunan sumber daya manusia (SDM) tidak hanya menuntut kecerdasan intelektual, tetapi juga integritas moral, kemampuan berpikir kritis, dan kesadaran sosial. Filsafat, sebagai dasar berpikir yang reflektif dan kritis, memiliki peran strategis dalam membentuk karakter dan potensi individu secara holistik melalui pendidikan. Namun, peran filsafat dalam praktik pendidikan sering kali belum dioptimalkan, baik karena keterbatasan pemahaman maupun tantangan dalam implementasinya. Artikel ini bertujuan untuk menganalisis kontribusi filsafat dalam pengembangan SDM serta mengevaluasi tantangan dan peluang penerapannya dalam konteks pendidikan. Metode yang digunakan adalah studi pustaka terhadap berbagai sumber ilmiah terkait filsafat pendidikan dan pengembangan SDM. Hasil studi menunjukkan bahwa filsafat berkontribusi dalam pembentukan karakter, mengembangkan potensi individu secara holistik, mengembangkan kemampuan berpikir kritis dan inovatif, pembelajar sepanjang hayat, serta menghargai keragaman. Meskipun demikian ada sejumlah tantangan dalam mengimplementasikannya yaitu akses pendidikan yang timpang, kualitas pendidikan yang tidak merata, serta adaptasi terhadap teknologi. Untuk menghasilkan SDM yang luas dan berdaya saing, pendidik, pembuat kebijakan, dan institusi pendidikan harus bekerja sama untuk memasukkan prinsip-prinsip filsafat ke dalam sistem pendidikan.

Cooperatives have an important role in building the economy of a region, high inactive cooperatives indicate that cooperative performance is still low. This is what underlies the research with the aim of knowing the influence of personality, self-efficacy and locus of control on performance moderated by the Purusha Arta Catur Culture. This type of research is included in quantitative research with a causal approach or cause and effect. The research sample was employees of the accounting department at a savings and loan cooperative in Denpasar City. The research instrument used a questionnaire. The data analysis method in this study uses Structural Equation Modeling Partial Least Square (SEM PLS). The results show that personality, self-efficacy and locus of control have a positive effect on the performance of accounting employees but the culture of Catur Purusa Artha has a positive but not significant effect, meaning that Catur Purusa Artha is not able to stand alone in influencing the performance of subsequent employees with the presence of Catur Purusa Artha (CPA). able to strengthen the influence of personality, self-efficacy and locus of control on performance.. Keywords: personality, self efficacy and locus of control, catur purusa artha & performance

Abstrak Sebagai lembaga bentukan desa pakraman, selain memiliki fungsi bisnis LPD juga memiliki fungsi sosial untuk memajukan perekonomian desa pakraman beserta seluruh krama-nya. Fungsinya yang penting ini mengakibatkan LPD harus dihindarkan dari permasalahan keuangan yang dapat berujung pada kebangkrutan. Berbeda dengan lembaga keuangan lainnya selain mempergunakan tata aturan organisasi formal, LPD mempergunakan modal sosial yang dimiliki oleh desa pakraman sebagai basis aktivitas operasionalnya. Untuk itu, penelitian ini bertujuan untuk membangun model srtuktur pengendalian intern berbasis modal sosial yang dapat diterapkan pada seluruh LPD di Bali yang dibagi menjadi tiga tahapan penelitian. Pada tahapan pertama ini akan diinventarisir modal sosial apa yang dapat dimanfaatkan untuk memperkuat struktur pengendalian LPD dengan mengetahui, 1) alasan desa pakraman membentuk LPD, 2) hubungan antar para pemangku kepentingan di LPD, dan 3) bentuk penyertaan modal sosial dalam struktur pengendalian intern LPD. Penelitian ini dilakukan dengan metode penelitian kualitatif pada 18 LPD di seluruh kabupaten dan kota madya di Bali. Data dikumpulkan dengan wawancara, observasi partisipasi, dan studi dokumentasi yang selanjutnya dianalisis berdasarkan kerangka teoritik yang telah disusun sebelumnya. Hasil penelitian menujukkan bahwa 1) LPD didirikan berdasarkan instruksi penguasa supra desa sekaligus merupakan kebutuhan krama desa pakraman, 2) pola hubungan antar stakeholder berbasis modal sosial yang dilandasi ideologi Tri Hita Karana, serta 3) modal sosial yang berperan dalam aktivitas operasional sekaligus pelaksanaan struktur pengendalian intern LPD adalah trust, jaringan sosial, dan pranata sosial. . Kata kunci: Lembaga Perkreditan Desa, Model Struktur Pengendalian Intern, Modal Sosial, Tri Hita Karana, Kebangkrutan Abstract As an institution formed by Desa Pakraman, besides having a business function LPD also has a social function to promote the economy of Desa Pakraman and its members. This important functions derive LPD should be avoided from the financial problems that can lead to bankruptcy. Compared to other financial institutions, LPD is ruled by using the formal organization and importantly social capital belonged to Desa Pakraman as the basis of operational activities. Therefore, this study aims to develop a model of internal control structure based on social capital that can be applied to the entire LPD in Bali. This study is divided into three stages of research. In the first stage it will be inventoried what social capital can be used to strengthen the structures of LPD’s control by knowing: 1) the reason of Desa Pakraman in building an LPD, 2) the relationship among the stakeholders in LPD, and 3) form of social capital share in the LPD’s internal control structure. This research was conducted using qualitative method at 18 LPDs in all regencies in Bali. Data were collected through interviews, participatory observation and documentation study. It was then analyzed based on the theoretical framework that has been developed previously. The results showed that 1) LPD was established based on instruction of the ruler of the supra-villages as well as the need of Desa Pakraman, 2) the pattern of relationships among stakeholders was based on social capital with the ideology of Tri Hita Karana, and 3) the social capital involved in operational activities and the implementation of internal control structure of LPD is trust, social networks, and social institutions. Keywords: Lembaga Perkreditan Desa (LPD), model of internal control structure, social capital, Tri Hita Karana, bankruptcy.