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This study aims to examine thewhistleblowing and Tri Hita Karana variables on fraud prevention inmanagingvillage funds. This study used a survey method with a questionnaire, while the method of determining thenumber of samples was the Slovin formula, which produced 88 villages as samples that received village funds in the Province of Bali. Data collection was done using personally administered questionnaires (personal questionnaires), which means that researchers can relate directly to the respondent and provide explanations as needed about the questionnaireand can be collectedimmediately after the respondent has answered them. Data analysis was conducted by using ordinary least square model multiple linear regression. The results of this study indicates that Tri Hita Karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust and mutual respect are regarded better compared to mutual accusation, meaning that the village government in Bali believes in national law and customary law in overcomingfraudulent perpetrators.

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

The Village Credit Institution (LPD) is a financial business entity owned by a traditional village and carries out business activities within the traditional village environment. LPD is one of the assets and sources of income for traditional villages, so it requires good management by management and supervisory bodies. In general, the LPD aims to improve the standard of living of villagers and to preserve the existence of traditional villages in the Province of Bali. The Village Credit Institution (LPD) is a financial institution owned by Desa Pakraman which has special characteristics. This specificity is mainly related to the obligations of the LPD towards Desa Pakraman which are physical/scale as well as non-physical/niskala. Regarding the LPD in the Gianyar sub-district, there are 40 LPD spread across the Gianyar sub-district. The purpose of this study was to determine the effect of credit extended by LPD on profitability with non-performing loans as a moderating variable. This type of research is an empirical study of LPDs throughout the Gianyar District. The sampling technique used was purposive sampling, namely sampling based on consideration, so the sample in this study was 165 samples obtained from 33 LPD populations throughout the Gianyar District with 5 years of observation, namely from 2017-2021 and data collection was carried out with documentation. The data analysis technique used is Partial Last Square (PLS) where the independent variables are credit extended by LPD, the dependent variable is profitability and the moderating variable is non-performing loans.