Journal of Auditing, Finance, and Forensic Accounting
Vol 4, No 1 (2016): April

POLA FRAUD PADA PENYELENGARAAN BIMBINGAN TEKNIS (BIMTEK) DI SEKTOR PEMERINTAHAN

Indah Sri Wahyuni (Magister Akuntansi - Fakultas Ekonomi Bisnis - Universitas Trunojoyo Madura)
- Tarjo (Magister Akuntansi - Fakultas Ekonomi Bisnis - Universitas Trunojoyo Madura)



Article Info

Publish Date
24 Oct 2016

Abstract

This study is aims to determine patterns of fraud in the technical assistance implementation activities in the government sector that is in the local work unit in the district X. It’s descriptive qualitative study by interviewing several informants who where directly involved in the technical assistance.The aspects that will be analyzed include three phases: planning phases, implementation phases and reporting phase. The result of this study shows that the frauds in the  three phase of technical assistance implementation. There are mark up of the price and number of participants at the planning phase. In the implementation phase the fraud is within shortening timing and eventually there is technical assistance fictitious, and at the reporting phase found that the fraud pattern is a discrepancy between the letter of accountability with real cost.

Copyrights © 2016






Journal Info

Abbrev

jaffa

Publisher

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 ...