Fraud Control to Strengthen Internal Control Systems in Local Goverment

Ayu Rakhma Wuryandini, Lukman Pakaya, Siti Pratiwi Husain

Abstract


Talking about fraud in Indonesia is endless, negligence can lead to fraud, but this fraud can be controlled early with proper internal controls. Fraud will always exist where there are opportunities and weaknesses. Every effort should be made by the organization to prevent and control fraudulent acts. The government agencies in Bone Bolango is a government organization that implements the Fraud Control Plan control tool. The purpose of this research is to analyze the existence and application of the Fraud Control Plan attributes in the work environment of the organization. The research method in this research is descriptive qualitative with a case study at government agencies in Bone Bolango Regency, Gorontalo Province. The results of this study that this government agencies has a good assessment in realizing the performance of Good Governance in the criteria of "Sufficiently adequate" in an indication of a reduction in fraud and an increase in employee performance in the organization. the important value of the presence of fraud control for agencies is the accountability of each attribute value reflects the transparency of each activity. Control of each agency is more controlled and positively directed and further minimizes the occurrence of fraud. The value that can be drawn from this research is the achievements that have been made optimally so that they can be properly maintained, and for elements that have not been fulfilled so that they can be corrected immediately in accordance with local government procedures and policies. The next researcher should consider the other methods used.

Keywords


Fraud Control; Internal Control System, Local government; Performance

Full Text:

PDF

References


Adesina, kehinde, olayinka erin, opeyemi ajetunmobi, simon ilogho, and osariemen asiriuwa. 2020. “does forensic audit influence fraud control? Evidence from nigerian deposit money banks.” Banks and bank systems 15(2):214–29.

Ar’reza, ida fatmawati, cipto wardoyo, and sheila febriani putri. 2020. “internal auditors’ fraud detection: a phenomenological study.” International journal of accounting & finance in asia pasific 3(2):68–76.

Aris, nooraslinda abdul, and rohana othman. 2015. “using statistical techniques : the case of.” (november 2017).

Cahyadi, i. Gede, putu wenny saitri, and i. Gusti bagus ngurah gunadi. 2019. “accounting fraud tendency on village credit institution i.” International journal of accounting & finance in asia pasific 4(1):75–84.

Danayanti, ni luh intan, nyoman kusuma adnyana mahaputra, and i. Ketut sunarwijaya. 2020. “effect of internal control structure application towards the efficiency of credit distribution on save loans cooperative (ksp) in sukawati district.” International journal of accounting & finance in asia pasific 3(2):1–12.

Darori, darori. 2017. “peran auditor internal pemerintah dalam pencegahan dan pendeteksian fraud (sebuah studi fenomenologi).” Jurnal ilmiah administrasi publik 3(2):83–91.

Davis, j. H., schoorman, f. Davi., dan donaldson, lexi. 1997. “towards a stewardship ttheory of management.” Academy of management review, 221:20–47.

Eldayanti, ni kadek rai, sang ayu putu arie indraswarawati, and ni wayan yuniasih. 2020. “pengaruh kompetensi aparatur desa, sistem pengendalian internal, integritas dan akuntabilitas terhadap pencegahan kecurangan (fraud) dalam pengelolaan keuangan desa.” Hita akuntansi dan keuangan 1(1):465–94.

Erisnanto, mukhlis. 2018. “violation reporting system as the implementation of fraud control plan in the public sector ( a study at dr . Moewardi hospital ).” Asia pasific fraud journal 3(2):307–18.

Ernawatiningsih, ni putu lisa, and i. Putu edy arizona. 2023. “factors that influence the use of accounting information systems.” International journal of accounting & finance in asia pasific 6(2):1–13.

International, transparency. 2017. “corruption perception index 2017.” Retrieved july 22, 2023 (www.transparency.org).

Mohamed, norazida, and morrison handley-schachler. 2015. “roots of responsibilities to financial statement fraud control.” Procedia economics and finance 28(april):46–52.

Munidewi, ida ayu budhananda, ni nyoman ayu suryandari, and i. Made suryawan. 2019. “analysis of factors influences fraudulent tendencies in denpasar rural credit institutions.” International journal of applied business and international management 4(3):45–63.

Nwanyanwu, loveday a. 2018. “accountants’ ethics and fraud control in nigeria: the emergence of a fraud control model.” Journal of accounting, finance and auditing studies 4(1):130–50.

Pierre, jon, b. Guy peters, and jenny de fine licht. 2018. “is auditing the new evaluation? Can it be? Should it be?” International journal of public sector management 31(6):726–39.

Runtunuwu, prince charles heston, and aisah tussabaha. 2020. “performance of legislative budgeting institutions on government institutions in north maluku.” Asia pacific journal of management and education 3(3):11–19.

Ruri, dinata octari, gugus irianto, and mulawarman dedi aji. 2018. “menyingkap budaya penyebab fraud: studi etnografi di badan usaha milik negara.” Jurnal economia 14(april).

Shariha, jaber. 2014. “the role of audit bureau in eradicating financial corruption in libya.” Jurnal akuntansi multiparadigma 5(1).

Simeon, edori daniel, edori iniviei simeon, c. S. S. Mgbuoshimini, port harcourt, rivers state, and port harcourt. 2018. “auditing and fraud control in corporate organisations.” 9(8):190–96.

Sugiyono. 2020. Metode penelitian kualitatif. Bandung: alfabeta.

Tagora, alharis, and vima tista putriana. 2022. “mekanisme dan implementasi fraud control plan :” indonesian treasury review 7:133–44.

Tuanakotta. 2017. Akuntansi forensik dan audit investigasi. 2nd ed. Salemba empat.

Ubaidillah, ahmad, sri mulyani, and dwi erlin effendi. 2013. “makna keuntungan bagi pedagang kaki lima ( studi pada pedagang kaki lima di bangsri jepara ).” Jurnal akuntansi & investasi 14(1):65–77.

Wuryandini, ayu rakhma. 2022. “the meaning of roles in the perspective of internal auditors gorontalo.” International journal of accounting finance in asia pasific 5(1):64–73.

Zimbelman, mf, cc albrecht, ws albrecht, and co albrecht. 2014. Forensic accounting. 4th ed. Salemba empat.

{Bibliography




DOI: https://doi.org/10.32535/ijabim.v8i2.2471

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Ayu Rakhma Wuryandini

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by: 

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone: +62 341 366222
Email: journal.ijabim@gmail.com
Website: http://ejournal.aibpmjournals.com/index.php/IJABIM

Supported by: Association of International Business & Professional Management 

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2614-7432 (Print)
ISSN 2621-2862 (Online)

DOI: Prefix 10.32535 by CrossREF

International Journal of Applied Business and International Management (IJABIM) INDEXED:

    

    

     

In Process

   

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.