Potret Fraud pada Penyusunan Anggaran Perangkat Daerah

Nova Indriani

Abstract


This study aims to identify the existence of fraud that appears in the practice of budget preparation. The design of the study used case study in Blue Zone Regional Device by using participant observation method. Informan is the financial manager. The results of this study indicate that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff and exchequer. Fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do the things (rationalization)


Keywords


budgeting planning, estimate, fraud



DOI: http://dx.doi.org/10.14414/jebav.v22i1.1374

Refbacks

  • There are currently no refbacks.




Copyright (c) 2019 Journal of Economics, Business & Accountancy Ventura

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

Abstracting & Indexing

 

 

Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)