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Berbagai Pendekatan Dan Usaha Untuk Mengurangi Occupational Fraud Yulianto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Fraud is defined by Association of Certified Fraud Examiners (ACFE) as: “The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets. Occupation fraud and abuse is a widespread problem affects every organization. Survey participants estimated that the typical organization loses 5% of its revenues to fraud each year. Fraud harms everyone in the organization. Perpetrators committed fraud are influenced by three elements : motivation, opportunity, and rationalization. Three elements are called fraud triangle. Motives can be separated into four major categories such as psychotic, economic, egocentric, and ideological. Most of occupational frauds are committed for economic reasons, and are often attributable to alcoholism, drug abuse, gambling, and high living. Loose or lax controls and a work environment that does not value honesty provide the opportunity. When motives are coupled with such opportunities and rationalization, the potential for fraud is increased. The negative effects of fraud should be decreased through prevention and detection strategies. Fraud prevention means creating a work environment that values honesty. Senior managers who role-model truth and fairness in their daily interactions with their peers and subordinates can create such an environment. Prevention also means regularly monitored and enforced internal controls. Therefore, prevention strategies include tight controls, anti-fraud controls, ethical codes, fair treatment, awareness training, applicant screening, and honest role models. Detection strategies include monitoring variance reporting systems, internal audit, external audit, compliance audit, management review, account reconciliation.
Peran Akuntansi Lingkungan Hidup di Indonesia Yulianto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Environmental accounting is the branch of accounting science which records, measures, reports, discloses quantitative data related to problems or issues of environment on stakeholders and entities behalf in order the gradation of environmental quality can be reduced based on financial accounting standard. The object of environmental accounting is externality or external cost. Environmental quality costs can be classified into four categories : (1). prevention costs; (2). detection costs; (3). internal failure costs; and (4). external failure costs. Prevention costs refer to the costs incurred to prevent, or the costs arising as a result of low-quality of the environment. Detection costs refer to the costs intended to determine that product, process, and other activities conform to environmental standards. Internal failure costs refer to the costs incurred on production. External failure costs refer to the costs incurred after production. External cost can be recorded as direct cleaning cost, disposal cost, administrative and legal cost, new plant and equipment cost. The claims of the court can be recorded as contingent liability and must be disclosed on notes to financial statements. There are several methods can be used to measure external cost such as opportunity cost approach, surrogate valuation, interview, survey, questionnaire that involves the victims of negative effects of industrialization or environment as the respondents. The role of environmental accounting in Indonesia is to prepare qualitative data to record, measure, report and disclose transactions and events related to environmental problems in frame of reducing the gradation of environmental quality on firms and stakeholders behalf based on Indonesian financial accounting standard (SAK) and Indonesian constitution and legislation of environment
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