Riset Akuntansi (RISTANSI)
Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024

EVOLUSI TEORI FRAUD DAN RELEVANSINYA TERHADAP STRATEGI PENCEGAHAN KORUPSI DANA DESA

Fauziah, Satya (Unknown)



Article Info

Publish Date
20 Jul 2024

Abstract

The purpose of this research is to review the evolution of fraud theory and to describe the relationship between the evolution of fraud theory and the formulation and implementation of strategies for preventing village fund corruption. This study uses a qualitative research method with a literature review approach from various references related to the topic being studied. The evolution of fraud theory began with the discovery of the concept of white-collar crime. From this concept, fraud theory first emerged in 1953 and has continued to develop over time until 2021. The fraud theories that have been discovered can be used by the District/City Inspectorate to formulate and implement strategies for preventing village fund corruption so that the strategies applied can be more effective in preventing village fund corruption.

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Journal Info

Abbrev

ristansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...