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All Journal Asia Pacific Fraud Journal
Nyoman Sunarti
Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja
Economics, Econometrics & Finance Social Sciences

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FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI Nyoman Sunarti; Putu Sukma Kurniawan; Edy Sujana; I Nyoman Putra Yasa
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.764 KB) | DOI: 10.21532/apfjournal.v5i1.144

Abstract

This study aims to examine fraud in hotels by developing a Fraud Risk Management (FRM) design. FRM is developed through several stages, including preliminary analysis, preparing the initial design of the FRM, testing the implementation, making correction, and preparing the final design of the FRM. The research method used in this study is a qualitative method by combining Research and Development (R&D) methods. Data collection is done through interview, observation, and documentation techniques. Data analysis method is carired out through data reduction, data presentation, and drawing conclusions. The data sources used in this study are primary data and secondary data. The results of this study show that basically both types of hotels have the same potential for fraud but with different business processes. The FRM design implemented can be divided into 2: general design and specific design. There are some corrections which can finally result in FRM design in accordance with the conditions of each hotel. 
Co-Authors Edy Sujana I Nyoman Putra Yasa Putu Sukma Kurniawan