ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 4 No 01 (2020): Accruals Edisi Maret 2020

LOCAL WISDOM: CAN IT MITIGATE THE RISK OF FRAUD?

Yosua Febrian Putra Aditya (Universitas Kristen Satya Wacana)
Aprina Nugrahesthy Sulistya Hapsari (Universitas Kristen Satya Wacana)



Article Info

Publish Date
20 Apr 2020

Abstract

The risk of fraud in managing village funds is increasingly proportional to the increasing amount of funds provided by the central government every year. One of the ways that the government can use to mitigate the risk of fraud is to implement local wisdom. This research was conducted to identify the fraud risk that occurs in managing village funds in Kebonan Village and analyze local wisdom as one of the media to mitigate fraud in the management of village funds in the village. This research uses descriptive qualitative data method with primary data sources. The instrument used in the study was a semi-structured interview. The result of this study shows that even though there is already control to reduce and manage every fraud risk, local wisdom also can be used as a means of mitigating the fraud risk if it is properly imbued.

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Journal Info

Abbrev

accruals

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...