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All Journal Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Perjuangan (JUMPER) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Journal of Islamic Economics Lariba Jurnal Pengabdian Masyarakat Bangsa Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Gista Rismayani
Universitas Perjuangan Tasikmalaya
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Journal : Journal of International Conference Proceedings

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Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Co-Authors Abdul Basit Agustina, Yolanda Andrian Nurfadillah Christina Tri Setyorini Dede Riswandi Destin, Ranti Dwi Rizki, Erli Eliada Herwiyanti Erli Dwi Rizki Ernawati Ernawati Ernawati Ernawati Fauziah, Silpa Fitriani Somantri, Yeni Hapsari, Ira Herlina, Wulan Intan Rahayu Intan Rahayu Khodijah, Amalia Siti Laras Pratiwi Laras Pratiwi Lestari, Suci Putri Maula, Kholida Atiyatul Nanda, Ulfa Luthfia Nisya Agniya Rahmah Nofiyanti, Karina Nudiya Syahidurrohim Nurmaya, Uney Osa Sri Azzahra Pandansari, Tiara Praptapa, Agung Pratiwi, Laras PUJI LESTARI Putri, Shella Ginayah Ramdani, Rahmi Bilqis Rizkha Badaniah Rosliawati, Yesi Safitri Nurul Hikmah Setyo Wati Silpa Fauziah Siti Mahromyah, Irma Sri Azzahra, Osa Suci Putri Lestari Suganda, Fahmi Fauzan Suhaya, Virdha Firdaus Sundari, Yona Rida Ulfa Luthfia Nanda Ulfa Luthfia Nanda Ulfa Luthfia Nanda Uney Nurmaya wati, Setyo Wawan Sukmana Wulan Herlina Yeni Fitriani Somantri