Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Asia Pacific Fraud Journal
Septian Bayu Kristanto
Center of Tax and Accounting Studies, Accounting Department, Faculty of Business & Economics, Krida Wacana Christian University
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Fraud Prevention in the Village Fund System: A Case Study in Marga Mulya Village, Tangerang Septian Bayu Kristanto
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.290

Abstract

The purpose of this study is to examine fraud prevention in the village fund system using the metrics stated in Permendesa No.19 of 2020. SISKEUDES were formed by the Financial and Development Supervisory Agency (BPKP) to enhance village government and financial management. Internal control is an important component in mitigating the possibility of village money being misused. The qualitative descriptive approach was used to conduct the research at Marga Mulya Village. Data was collected through interviews and observations, and data triangulation was employed as an analytical tool. Internal control in the village financial system has been implemented fairly effectively, according to the study’s results and discussion, as internal control efforts have been applied to each indicator in Permendesa No.19 of 2020. However, there is still a risk of fraud because various internal control indications that have been created have not been followed up on in a timely and appropriate manner
Co-Authors