PENGELOLAAN DANA KEMAHASISWAAN: KECURANGAN DAN MODUS MELAKUKANNYA

Adrian Izaak Rompis (Universitas Kristen Satya Wacana)
Rhosalina Damayanti (Universitas Kristen Satya Wacana)
Aprina Nugrahesthy Sulistya Hapsari (Universitas Kristen Satya Wacana)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Vol 8, No 2 (2022): Vol 8, No. 2 (2022)

ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan modus kecurangan dalam pengelolaan dana kemahasiswaan yang berpotensi menghambat terwujudnya akuntabilitas dalam Good University Governance (GUG). Penelitian ini dilakukan dengan metode deskriptif kualitatif terhadap 25 Himpunan Mahasiswa Prodi (HMP) di PTS X melalui wawancara mendalam dan didukung dengan dokumentasi laporan pengelolaan dana mahasiswa. Tahapan penelitian meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa modus kecurangan dana kemahasiswaan HMP PTS X dilakukan melalui misappropriation assets dan fraudulent financial statement dengan modus yang beragam, akibat dari lemahnya pengendalian internal. Selain itu, pengelolaan sistem informasi dan teknologi informasi yang belum optimal menyebabkan informasi yang dihasilkan kurang akuntabel dalam pengambilan keputusan. Hasil penelitian ini diharapkan mampu berkontribusi secara praktis sebagai evaluasi pengelolaan dana kemahasiswaan Lembaga Kemahasiswaan PTS X dan secara teoritis mampu memperkaya literatur bagi penelitian selanjutnya. ABSTRACTThis study aims to describe the mode of fraud in the management of student funds that have the potential to hinder the realization of accountability in Good University Governance (GUG). This research was conducted using a qualitative descriptive method on 25 Student Associations (HMP) at PTS X through in-depth interviews and supported by documentation of student fund management reports. The research stages include data reduction, data presentation, and drawing conclusions. The results showed that the fraudulent mode of student funds at HMP PTS X was carried out through misappropriation of assets and fraudulent financial statements with various modes, as a result of weak internal control. In addition, nonoptimal management of  information and information tachnology systems resulted in less accountable information in the decision making process. The study is only limited on Student Associsstions (HMP) as object of study which does not represent the mode of student fraud more broadly. This research is expected to be able to contribute practically as an evaluation of the management of student funds at the PTS X Student Council and theoretically be able to enrich the literature for further research.