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Journal : Asia Pacific Fraud Journal

SOAR Analysis for Audit Dilemmas in Non-Budgeted Cash Grants: A Case Study of East Tanjung Jabung Regency Abdurahman, Abdurahman; Irfan Mahfuddin
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.394

Abstract

This study explores the potential for fraud in transactions not directly tied to local government financial mechanisms, with a focus on the mechanism of granting in-kind donations from third parties to local governments. While these donations are formally given as goods, the process involves local governments managing third-party funds to procure the goods for donation. This research aims to address the auditors’ dilemma in rationalizing cash donation transactions handled outside the state financial system. This research adopts a qualitative methodology through a case study focused on Tanjung Jabung Timur Regency, drawing on data from the 2023 Audit Report of the Local Government Financial Statements. Using the SOAR framework for analysis, the study finds that cash grants managed outside the regional budget mechanism are still subject to state financial audits. This contributes to addressing the perception among local governments that such funds are excluded from state finances and provides a foundational step for developing audit procedures.
Co-Authors Abdul Basit Abdul Karim Abubakar Basyarahil Acep, Acep Adela Fitri, Sinthiya Aditya, Sugeng Afif Rofi Afrila, Tysa Mekar Ahmad Abdul Syukur, Ahmad Abdul Ahmad, Lia Fauziyyah Akhmad Farroh Hasan Alayk, Zayn Alghozi, Haidar Abroru Amril Amir Anak Agung Gede Sugianthara Andri Hernanda Andria Catri Tamsin Andrika Syafrona Anggitya, Stevanus Ide Anizah, Anizah Ansori, Mochammmad Ayyub Bil Any Urwatul Wusko Aprila, Saskia Aprima, Rini Apriyadi, Ridho Ardianto, Donie Agus Ariny, Bintan Dzumirroh Arum Tri Budiarti As, Rofiq Saiful Hadi Asmal Asmal Asmawati Asmawati Asri, Ratih Permata Atmazaki Atmazaki Azadhali, M H Bakhtaruddin Nasution Bakhtaruddin Nst. Baskara, Hedy Aditya Basyarahil, Abubakar Billa, Salsa Birowo, Achmad Bonney Arta Bontong Bustaram, Isnain Cecep Sumarna Chandra, Ayu Adelia Damanik, Rinda Putri Agusti Dedi Gunawan Saputra Delsy Arma Putri Denny, Efraim Deosy, Rara Fadhila DEWI SARTIKA Diana Putri Diana Virgowaty Dimas Pramudya Dina Novianti Dina Ramadhanti Diyan Permata Yanda Djoko Prajitno Dwi Putri Yuliani Dwy Tian Mariani.Br.Simbolon Edy Ismail Efendi, Yusuf Ek Ajeng Rahmi Pinahayu Elfirza Rosiana Elistatia, Usi Ellya Ratna Elsa Adel Pertiwi Eman Sulaiman, Eman Emidar Emidar Encep, Encep Erfiningsih, Erfiningsih Erina Saputri, Erina Erizal Gani Ermanto Ermanto Ermawati Arief Ernawati Ernawati Fadilah Fadilah, Fadilah Fadillah, Amalia Nur Fahada, Annisa Nur Fahrurrozie, Azil Fahrurrozie Faizin, Nabila Fajar Surahman Fasfahis, Izzad Fatimatuzzuhra, Nur Fauzan Natsir Fauzan, Muhammad Nuril Fauzi, Willy Pahmi Febriani, Erna Febriani, Habibah Febrina Riska Putri Fitri Yanti Fitri, Anisa Meiza Fitri, Silva Fuzidri . Gabriela, Mahbubah El Gulo, Rika Zuwita Gunastuti, Dwi Anie Guritno, Yulianto Gusriyani, Ena Hamidin Hamidin Hamzah, Mohammad Handayani, Anita Dwi Harris Effendi Thahar Hasanah, Mutya Hasanah, Zulfa Hengki Fikra Herboni, Yesi Herlin Triana HERU WAHYUDI Hidayat, Muhamad Hidayati, Adelia Hidayatulloh, Muhammad Syarifuddin Hijril Ismail, Hijril Hisyam, Al Hisyam Nurussyahban Husaini, M Husein, Mohammad Bustanol Ika Panggih Wahyuningtyas Ikbal Rachmat Imsar Imsar Irawan, Achmad Candra Irfan Mahfuddin Irfani Basri Iskandar, Muhammad Ismail Ismail Jalhani, Ahmad Barakati Jan Setiawan Johan Prasetyo Jumesa, Elin Novia Junaidah Junaidah Karillah, Alfusyukrinalias Khaerunisa, Finka Khairani, Risma Khairun Nisa Khairunnisa, Riska Kiswanta Kiswanta, Kiswanta Lek, Siri Lidia Oktalina Lisa Dayani Lisa, Yeslyn Luckiansyah, Geri Lusi Susanti, Lusi Lutfi, Chairul M. Fahmi Al Amruzi, M. Fahmi M. Hufron M. Ismail Nst. Maemonah, Maemonah Mahrima, Sari Tasya Maiza, Refni Afnita Mangalandong, Maya Sri Maria Ulfa Masitah Masitah Ma’mun, Sukron Meilisa Syahfitri Melasari, Wenni Meri Eka Putri Meria Putriani Miki Yuliandri Mita Domi Fella Henanggil Moh.Hamzah Mohammad Fahrur Rozi Mudinillah, Adam Muhamad Fajar Ramadhan, Muhamad Fajar MUHAMMAD ALI Muhammad Faiz Burhanuddin Muhammad Iqbal Muhammad Ismail Nasution Muhammad, Denlora Nor Mujib Mujib, Mujib Mulyono Mulyono Muslimin Muslimin Mutia Anggraini Nabilah Batu Bara Nafisyah, Dina Putri Rif'atun Najmi Hayati Nalisa, Gita Nardia Susanti Nelly Afrianti Ngusman Manaf Ninit Alfianika Nova Gusmayenti Novia Juita Nur, Hamid Ramadhan Nurhidayati Nurhidayati Nurlia Nurlia Nursaid Nurul Hidayati Paerah, Andi Paerah, Andi Malanti K Permana, Hilman Prasiska, Tiara Zalma Prastyo, Eka Pratikno, Yuni Pratiwi, Luthfi Sekar Prima, Suci Septa Pupung Purnamasari Putra, Bayu Dwi Putri, Isya Parmai Putri, Natasya Kemala Putri, Rezi Novita Rahayu, Anggun Rahman, Aida Fitri Rahman, Diana Rahmayani, Siti Rani Ayunda Redo Abeputra Sihombing Rendi Patria Retno Purwani Setyaningrum Ria Novita Sari Ria Satini Riski Maulana, Riski Risqi Firdaus Setiawan Riyan Susilo Putri Riza Nusahak Rizki, Restu Rois Arifin Rosiana, Elfirza Rosmina Rosmina Roza Silvia Saefulloh, Andri Sahkholid Nasution Saiful Akhyar Lubis Santy Irfarettha Sapitri, Widya Saputra, Bagas Graha Sari, Maria Dinda Sastra, Yola Seflahir Dinata Sepini Pitria Lina Septia, Melly Septia, Rizka Silvana Nurdiani Silvia Deswika Silvia Marni Sirat, Muhidin Siti Helmyati Sofyan, Ramadhan Sri Astuti Sudirman, M. Sugiyarto Sugiyarto Sunarmo Sunarmo, Sunarmo Sungkawa Putra, Andri Jatnika Supriyanto, Eko Trinanda Surahman, Fajar Suroso, Rahmad Kurniadi Suryanto, Yudi Syaefullah, Syaefullah Syafrima Yeni Syahrul R, Syahrul Syahrul R. Syahrul. R Taufik Hidayat Thai, Aom Tiara Jayani TRISNA, AMELIA Trisyono, Trisyono Triyanto, Aripin Utama, Lalu Satria Vivi Indriyani Wahyu Saputra Warja, Ade Agung Gunawan Weny Maidwanti Windayati, Windayati Yasnur Asri Yoelia Agustin Yolanda Anggraini Yolanda, Sinta Yopi Ramadhani Zaharuddin Zaharuddin, Zaharuddin Zahro, Shintya Mutimmatuz Zainurrafiqi Zainurrafiqi Zulfadhli Zulfadhli Zulfikarni Zulfikarni Zulfiqri, Muammar