FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI

Nyoman Sunarti (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja)
Putu Sukma Kurniawan (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja)
Edy Sujana (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja)
I Nyoman Putra Yasa (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja)

Asia Pacific Fraud Journal
Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)

This study aims to examine fraud in hotels by developing a Fraud Risk Management (FRM) design. FRM is developed through several stages, including preliminary analysis, preparing the initial design of the FRM, testing the implementation, making correction, and preparing the final design of the FRM. The research method used in this study is a qualitative method by combining Research and Development (R&D) methods. Data collection is done through interview, observation, and documentation techniques. Data analysis method is carired out through data reduction, data presentation, and drawing conclusions. The data sources used in this study are primary data and secondary data. The results of this study show that basically both types of hotels have the same potential for fraud but with different business processes. The FRM design implemented can be divided into 2: general design and specific design. There are some corrections which can finally result in FRM design in accordance with the conditions of each hotel.