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Anggraeni, Devi Puspita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pendeteksian Fraud Pada Tata Kelola Penatausahaan Persediaan Badan Layanan Umum Anggraeni, Devi Puspita
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.48 KB) | DOI: 10.21067/jem.v14i3.2836

Abstract

This study aims to analyze and interpret fraud detection on the governance of the BLU inventory administration of University X. This study uses a qualitative approach that focuses on the case study method with the interpretive paradigm. Inventory administration activities at the University of x are inseparable from various obstacles. Such as the lack of coordination between work units in each unit. The results show that inventory administration activities in the University X run less optimally. The finding reveals the problem of financial statement misstatement in the inventory account due to the inconsistency of the operator in entering the exit price (value) of the inventory. So when at the end of the period there is a significant difference in material value (material). The results of this study also provide information about the effectiveness of the accounting system
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