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All Journal Management Studies and Entrepreneurship Journal (MSEJ) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) West Science Interdisciplinary Studies West Science Interdisciplinary Studies Science Information System and Technology International Journal of Business, Economics & Financial Studies Jurnal Rekayasa Informasi Atestasi : Jurnal Ilmiah Akuntansi
Padri Achyarsyah
Universitas Nasional, Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
Co-Authors Arni Karina Asyari Asyari Awaloedin, Dipa Awaloedin, Dipa Teruna Awaludin, Dipateruna Teruna Dewi, Dyah Handayani Dipa Teruna Awaloedin Erwin Indriyanto Erwin Indriyanto Farizah Sulong Haat, Mohd Hassan Che Hasanudin Hasanudin Hidayatullah, Deni Indriyanto, Erwin Kumba Digdowiseiso Kumba Digdowiseiso, Kumba Muhammad Nur Muhammad Nur Muhammad Nur Nugraha, Rizki Nurul Nungki Yartono Safwan Mohd Nor Saleh, Muhammad Surya Shaari Abd. Rahman Supri Hartini, Supri suryanti, heny Wulandari, Rizma Yartono, Nungki