Jurnal Reviu Akuntansi dan Keuangan
Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan

Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java

Koenta Adji Koerniawan (Fakultas Ekonomi dan Bisnis, Universitas Telkom, Bandung, Indonesia)
Galuh Tresna Murti (Fakultas Ekonomi dan Bisnis, Universitas Telkom, Bandung, Indonesia)
Rr Sri Saraswati (Fakultas Ekonomi dan Bisnis, Universitas Telkom, Bandung, Indonesia)
Hilda Hilda (Fakultas Ekonomi dan Bisnis, Universitas Telkom, Bandung, Indonesia)



Article Info

Publish Date
08 Jun 2024

Abstract

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers. Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner. Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics. Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System. Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...