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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Wira Ekonomi Mikroskil AGRIEKONOMIKA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Buana Akuntansi Jurnal Keuangan dan Perbankan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Haryadi, Bambang
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia Nanang Setiawan; Tarjo Tarjo; Bambang Haryadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p03

Abstract

This study is aimed to provide an exploration of asset misappropriation employee fraud and its prevention program on an automotive company in Indonesia. This study is a case study researches collecting data by document analysis and interviews with ten informants from various departments to obtain more in-depth information about the occurrence of fraud. This study found that the most popular types of fraud on automotive company are manipulation of customer account payments (lapping), embezzlement of customer deposits that are not deposited to the company (skimming) and theft of inventory. The driving factors for committing fraud are financial pressure, lifestyle extravagant, opportunities for fraud, and lack of understanding of fraudulent behavior. Employee fraud disrupts company’s operations, consumes work time and manpower, and damages the business reputation. Fraud causes the company to incur unnecessary financial losses and expenses that will affect the company's sustainability in the future. Keywords: asset misappropriation, employee fraud, automotive company
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda. Keywords: grant funds, fraud, community groups
Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Helmi Hasan Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Anggi Pradhita Iswahyudi Bayu wicaksono Faisol Faisol Gita Arasy Harwida Habi Bullah Hanif Yusuf Seputro Ilham Maulana Ilham Maulana Imam Nur Hidayat Lailatuz Zahra Lilik Absari Mahmud Isma'il Maya Zukhrifatil Jinan Moh Toyyib Mohammad Arief Muhammad Asyim Asya'ri Nanang Setiawan Nova Indriani Nurhalimah Nurhalimah Oyong Lisa Prasetyono Prasetyono Prasetyono Prasetyono Priyo Budi Prakoso Rita Yuliana Siti Musyarofah Tarjo Tarjo Tarjo Tarjo Toton Merianto Vani Oktaviana Veni Nopeanti Yuni Rimawati Yunita Ragil Puspitasari