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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SENTRALISASI
Gunawan, Belinda
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Economics, Econometrics & Finance Social Sciences

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Government Sector Fraud Analysis From the Fraud Diamond Perspective (Case Study of the Regional Financial Statements of the Southwest Papua Local Government) Gunawan, Belinda; Nariman, Augustpaosa
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4453

Abstract

Supreme Audit Board of Republic of Indonesia gave Adverse Opinion for the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. Even the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 does not mention "fraud" term on the report, it does not mean that Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 is fraud free. The purporse of this research is to provide a more explicit understanding to identify fraud indications in the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023, and to identify wheter the elements of fraud in expenditure audit findings are present or not, through analyisis using fraud theory.  This research relies on secondary data as its source and uses qualitative approach and case study methods. The scope of this study was limited by using the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. The result of the study indicates that from 14 regional expenditure findings, there are indications of fraud in 12 expenditure findings based on analysis using component of fraud action theory and fraud diamond theory due to the fulfillment of the fraud elements.
ANALYSIS OF THE RESPONSIBILITY OF GOVERNMENT INSTITUTIONS IN RETURNING STATE LOSSES ACCORDING TO LAW NUMBER 30 OF 2014 ON GOVERNMENT ADMINISTRATION Krisnamurti, Joseph Harry; Gunawan, Belinda
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.284

Abstract

The passage Law Number 30 of 2014 on Government Administration has raised its own problems due to its clauses regarding legal subjects that could be charged with reinstating state losses. This is due to the fact that such Law provides that government institutions can be determined as the party that is responsible for reinstating state loss that have occurred, which contradicts with the definition of state loss as stipulated in the applicable state finance laws that position the state as the party suffering the loss when a state loss is incurred. This research has been conducted using a normative legal research method which aims to test consistency between the legal norms applied in Law Number 30 of 2014 and the laws on state finance. Result of this research demonstrates that government institutions cannot be designated as the legal subject responsible for state losses. Such stipulation is not legally logical as it asserts that government institutions that are in fact representatives of the State may be required to return or pay the state losses to the state. Therefore there needs to be a revision to the relevant provisions of Law Number 30 of 2014 in order for such law to be in line with the provisions that presently govern state finance.
Co-Authors Augustpaosa Nariman Augustpaosa Nariman Krisnamurti, Joseph Harry