- Jauhari
Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura

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DARK SIDE OF ACCOUNTABILITY OF OPERATIONAL VEHICLE MAINTENANCE EXPENSES: FRAUD IN LOCAL GOVERNMENT AGENCIES - Jauhari; Bambang Hariyadi; - Tarjo
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3301

Abstract

This study aims to explore the practice of the operational vehicle maintenance expenses accountability report in local government agencies. This research is a qualitative research by using case-study method approach. The research data was collected through interview, observation, and documentation. The collected data was selected, presented, and concluded. Before being analyzed, the data was validated by using the triangulation method. The results showed the existence of irregularities in the operational vehicle maintenance expenses accountability report in local government agencies