Journal of Auditing, Finance, and Forensic Accounting
Vol 5, No 1 (2017): April

DARK SIDE OF ACCOUNTABILITY OF OPERATIONAL VEHICLE MAINTENANCE EXPENSES: FRAUD IN LOCAL GOVERNMENT AGENCIES

- Jauhari (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)
Bambang Hariyadi (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)
- Tarjo (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)

Article Info

Publish Date
13 Nov 2017

Abstract

This study aims to explore the practice of the operational vehicle maintenance expenses accountability report in local government agencies. This research is a qualitative research by using case-study method approach. The research data was collected through interview, observation, and documentation. The collected data was selected, presented, and concluded. Before being analyzed, the data was validated by using the triangulation method. The results showed the existence of irregularities in the operational vehicle maintenance expenses accountability report in local government agencies

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Journal Info
Journal of Auditing, Finance, and Forensic Accounting
Website

Abbrev

jaffa

Publisher

Universitas Trunojoyo Madura

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...