Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA

TRANSPARASI DAN AKUNTABILITAS DALAM PENCEGAHAN FRAUD DIINSTANSI PEMERINTAH (STUDI KASUS KANTOR KEC. CIWIDEY)

Idah Rosidah (Politeknik Pajajaran ICB Bandung)
Gunardi (Politeknik Pajajaran ICB Bandung)
Priatna Kesumah (Politeknik Pajajaran ICB Bandung)
Royke Bahagia Rizka (Politeknik Pajajaran ICB Bandung)



Article Info

Publish Date
15 Sep 2023

Abstract

This research analyzes the level of transparency, accountability practices, and effectiveness of the fraud prevention system at the Ciwidey District Office with the aim of evaluating administrative integrity and government efforts to provide quality public services. The method used is a qualitative approach through case studies with in-depth interviews with staff and office officials. The research results highlight a lack of transparency in information related to policy and finance, accompanied by a decision-making process that is not always clear. The accountability system is also not optimal in ensuring accountability for actions taken. Documentation analysis shows that the internal control system is not fully effective in preventing cases of fraud. From the results of this research, it was concluded that urgent improvements are needed in increasing information transparency, strengthening accountability practices, and optimizing fraud prevention systems. Recommendations include increasing the availability of open information, increasing awareness of responsible actions, and implementing concrete steps to strengthen internal control. Implementation of these recommendations is expected to improve the quality of public services, improve the image of government institutions, and provide a stronger foundation for the Ciwidey District Office and other government institutions in maintaining the integrity and trust of the public.

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Journal Info

Abbrev

emba

Publisher

Subject

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

Description

Business Economic, Marketing Management Financial Management, Strategic Management, Human Resource Management, Entrepreneurship, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting Management Accounting, Leadership, Organizational Behaviour, Risk ...