Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat
DOI:
https://doi.org/10.53512/valid.v20i2.289Keywords:
Accounting Fraud; BUMDes; Internal Control SystemAbstract
The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
References
Association of Certified Fraud Examiners. (2018). Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse. https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf
COSO. (2019). COSO Internal Control - Integrated Framework: An Implementation Guide for the Healthcare Industry. COSO - Committee of Sponsoring Organizations of the Treadway Commission, January, 5. https://www.coso.org/Documents/COSO-CROWE-COSO-Internal-Control-Integrated-Framework.pdf
Hajiha, Z. (2012). Application of Delphi Method for Determining the Affecting Factors Upon Audit Risk Model. Management Science Letters, 2(1), 379–390. https://doi.org/10.5267/j.msl.2011.07.006
Hamid, A., & Nasih, M. (2021). Fraud Prevention of Village Funds in East Java Indonesia. Management Science Letters, 11, 2033–2044. https://doi.org/10.5267/j.msl.2021.3.006
Handayani, S., & Kawedar, W. (2021). Could the Minimization of Opportunity Prevent Fraud? An Empirical Study in the Auditors’ Perspective. Accounting, 7(5), 1157–1166. https://doi.org/10.5267/j.ac.2021.2.023
Jasmalinda. (2021). Pengaruh Pengendalian Internal dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Perusahaan Daerah Air Minum Padang Panjang. Jurnal Inovasi Penelitian, 1(10), 1–208.
Lingga, R. A. (2019). Dimensi Fraud Triangel Sebagai Determinan Kecenderungan Kecurangan Akuntansi.
Moyes, G. D., Young, R., & Din, H. F. M. (2013). Malaysian Internal and External Auditor Perceptions of the Effectiveness of Red Flags for Detecting Fraud. International Journal of Auditing Technology, 1(1), 91. https://doi.org/10.1504/ijaudit.2013.052263
Okharedia, E., Muritala, T. A., & Ibrahim, U. A. (2023). The Effect of Internal Control System on the Financial Performance of Construction Firm in NIgeria. Accounting, 9(1), 17–44. https://doi.org/10.5267/j.ac.2022.9.002
Prawira, I. M. D., Herawati, N. T., & Surya, N. A. (2014). Pengaruh Moralitas Individu, Asimetri informasi, dan Efektivitas Pengendalian Internal Terhdapa Kecenderungan kecurangan (FRAUD) Akuntansi (Studi Empiris Pada Badan Usaha Milik Daerah kabupaten Buleleng). 2.
Putri, I. G. A. M. A., Kepramareni, P., & Apriada, K. (2021). Pengaruh Efektivitas Sistem Pengendalian Intern, Karakteristik Analis Kredit, Kemampuan Manajerial, Fungsi Audit Internal Dan Karakter Konsumen Terhadap Kredit Bermasalah Pada Pt . Raditya Dewata. Jurnal Kharisma, 3(1), 185–196. http://e-journal.unmas.ac.id
Sugiyono. (2022). Metode Penelitian Kualitatif (S. Y. Suryandari (ed.); Ke-3). Alfabeta.
Syam, M. A., Ghozali, I., Adam, & Merawati, E. E. (2021). The Antecedents of Audit Quality: The Input-Process-Output Factors. Accounting, 7(6), 1275–1286. https://doi.org/10.5267/j.ac.2021.4.012
Zulaikha, Hadiprajitno, B. P. T., Rohman, A., & Handayani, R. S. (2021). Effect of Attitudes, Subjective Norms and Behavioral Controls on the Intention and Corrupt Behavior in Public Procurement: Fraud Triangle and the Planned Behavior in Management Accounting. Accounting, 7(2), 331–338. https://doi.org/10.5267/j.ac.2020.11.020
