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All Journal Asia Pacific Fraud Journal
Albertus Febri Christyawan
Accounting Study Program, Faculty of Economics and Business SatyaWacana Christian University
Economics, Econometrics & Finance Social Sciences

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Supervision of Student Organization Funds: An Academic Reality Albertus Febri Christyawan; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.195

Abstract

This study aims to describe the supervision function of student organization fund management by the student executive and legislative bodies at Faculty X, University ABC. Data are obtained through in-depth interviews with several informants, such as the committee and functionaries of student organization. The results of this study show that the supervision function of student organization fund management has not been running optimally due to several factors. Those factors are found at each phases of student organization fund management. In planning phase, price standardization has not been updated for few periods, which is a constraint in determining the nominal budget. Furthermore, in implementation phase, the legislative institution is not directly involved in disbursing and spending student organization funds. Moreover, validity checking of expenditure evidences in the accountability phase is limited to seeing the completeness of the bills and receipts identities only, without making confirmation to the bills and receipts issuer.
Co-Authors Aprina Nugrahesthy Sulistya Hapsari