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All Journal Indonesia Journal of Engineering and Education Technology (IJEET) Jurnal Akuntansi
Lasando Lumban Gaol
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education

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The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
Analysis of Academic Dishonesty Among Students in Distance Higher Education Daniel Pasaribu; Lasando Lumban Gaol
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 3 No. 2 (2025): In Progress
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v3i2.238

Abstract

Distance higher education has expanded significantly with the development of digital technology and online learning platforms. However, the increasing use of e-learning systems has also raised concerns about academic integrity. This study analyzes academic dishonesty among students in distance higher education using the case of an e-learning system. The research employed a survey method combining qualitative and quantitative approaches, supported by observations of student academic performance in an online learning platform. The participants consisted of 100 students and 3 lecturers selected from three study programs: Government Science, Business Administration, and Taxation. The results show that academic dishonesty, particularly plagiarism in discussion forums and assignments, remains prevalent in distance learning environments. The primary causes include limited understanding of academic writing, low reading motivation, and the tendency to choose shortcut methods in completing academic tasks. The study also finds that lecturers play an important role in reducing dishonest practices by enforcing academic writing rules and encouraging students to revise their work. Strengthening academic integrity policies and improving students’ academic literacy are crucial to maintaining the quality and credibility of distance higher education
Co-Authors Daniel Pasaribu Eko Kuswanti Pesi Suryani Sukatmi, Sri