Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram

Khopipah Wandan Sari; Budi Santoso; Endar Pituringsih

doi:10.37075/FABA.2025.2.05

Authors

Khopipah Wandan Sari Department of Accounting, University Of Mataram, Mataram, Indonesia https://orcid.org/0009-0003-0159-3063
Budi Santoso Department of Accounting, University Of Mataram, Mataram, Indonesia https://orcid.org/0009-0009-5887-4716
Endar Pituringsih Department of Accounting, University Of Mataram, Mataram, Indonesia https://orcid.org/0009-0008-7727-038X

DOI:

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

Keywords:

Accountability, internal control system, corporate ethical cultur, P-Care, capitation fund fraud prevention

Abstract

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

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