PRAKTIK PENCEGAHAN ACCOUNTING FRAUD PADA PENGELOLAAN UNIT USAHA MILIK DESA - Eka Wirajuang Daurrohmah; Ulul Hidayah; Hendrian Hendrian (Jurnal Akuntansi Multiparadigma, 2022)
Abstrak – Praktik Pencegahan Accounting Fraud pada Pengelolaan Unit Usaha Milik DesaTujuan Utama – Penelitian ini bertujuan mengeksplorasi praktik pencegahan accounting fraud di unit usaha milik desa.Metode – Metode yang digunakan adalah deskriptif kualitatif. Adapun beberapa pengurus unit usaha milik desa menjadi informan utama.Temuan Utama - Fokus pengelolaan unit usaha milik desa saat ini adalah peningkatan laba sehingga pencegahan accounting fraud belum menjadi fokus utama. Walaupun demikian, pencegahan accounting fraud telah dilakukan secara tidak tertulis. Pencegahan yang dilakukan meliputi budaya kerja, penghilangan peluang, dan assessment laporan keuangan.Implikasi Teori dan Kebijakan - Budaya kerja, penghilangan peluang dan assessment laporan keuangan dapat menjadi pencegah terjadinya accounting fraud, terlebih jika hal ini dikuatkan dalam aturan tertulis. Pengelola unit usaha milik desa perlu membuat standar operasional prosedur dalam aktivitasnya.Kebaruan Penelitian – Penelitian ini mengeksplorasi pelaksanaan pencegahan accounting fraud pada unit usaha milik desa. Abstract – The Accounting Fraud Prevention Practices in Village Business Unit ManagementMain Purpose – This study aims to explore the practice of preventing accounting fraud in village-owned business units.Method - The method used is descriptive qualitative. Meanwhile, several village-owned business unit managers became the primary informants.Main Findings - The current focus of managing village-owned business units is to increase profits so that prevention of accounting fraud has not become the main focus. However, the prevention of accounting fraud has been carried out unwritten. Prevention includes work culture, missed opportunities, and assessment of financial statements.Theory and Practical Implications -Work culture, eliminating opportunities, and assessing financial statements can prevent accounting fraud, especially if this is confirmed in written rules. The administrator of village-owned business units need to make standard operating procedures in their activities.Novelty – This study explores the implementation of accounting fraud prevention in village-owned business units.