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All Journal IJBE (Integrated Journal of Business and Economics)
Khairul Shaleh
Widyatama University
Humanities Social Sciences

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Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory Khairul Shaleh; Gugus Irianto; Ali Djamhuri; Noval Adib
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.758 KB) | DOI: 10.33019/ijbe.v5i3.376

Abstract

This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.
Village Financial Management: Based on Local Tradition Khairul Shaleh; Hesty Juni Tambuati Subing; Andi Ina Yustina
Integrated Journal of Business and Economics (IJBE) Vol 4, No 1 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.719 KB) | DOI: 10.33019/ijbe.v4i1.245

Abstract

This study aims to formulate village financial management based on local traditions of village communities. The research method uses a qualitative descriptive approach, which is a method that seeks to present a picture of the objective reality that occurs in a condition or environment in a particular place. Environmental context (Site) in this study is Sindang Pakuon Village, Cimanggung District, Sumedang Regency and Ciburial Village, Cimenyan District, Bandung Regency, West Java Province. Presence of village funds is acknowledged to have changed the face of the village which previously seemed neglected, now looks better. Village infrastructure such as village roads is more convenient for motorists and pedestrians. Road to distribution of agricultural products has been built so that the travel time to move agricultural products from the fields to the market location is faster. Although village funds have brought changes to public facilities in the countryside, they have a fading effect on aspects of village tradition. Emergence of this fading is because the nomenclature that regulates the use of village funds does not yet accommodate the local aspects of rural areas.
Co-Authors Ali Djamhuri Gugus Irianto Hesty Juni Tambuati Subing Noval Adib Yustina, Andi Ina