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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Julian, Lufti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

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The Implementation Of A Fraud Risk Assessment In The Disbursement Of Government Assistance At The ABC Government Institution Shobirin, Rizal; Julian, Lufti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8427

Abstract

The potential for fraud in distributing government assistance, particularly operational assistance, remains relatively high. The ABC Government Institution is one of the institutions responsible for distributing such assistance. Therefore, concrete efforts are needed to prevent fraud in the distribution process. This study aims to apply a Fraud Risk Assessment (FRA) to identify potential fraud risk scenarios that may occur in the distribution of government assistance by the ABC Government Institution. A qualitative research approach with a case study method was used in this study. Based on the FRA results, seven fraud risk scenarios were identified that the organization needs to address. These include two scenarios classified as very high risk, one as medium risk, three as low risk, and one as very low risk, evaluated by the organization's risk appetite.
Co-Authors Andriyani, Erika Vivi Aulia, Nabilah Muhammad Bagaskara Shobirin, Rizal Sidabutar, Harto Damedo