Jurnal Manajemen Pembangunan Daerah
Vol. 10 (2018): Edisi Khusus "Tatakelola Keuangan dan Investasi Daerah"

STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

Kurniasari, Novia Tri (Unknown)
Fariyanti, Anna (Unknown)
Ristiyanto, Nirwan (Unknown)



Article Info

Publish Date
11 Aug 2018

Abstract

Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process

Copyrights © 2018






Journal Info

Abbrev

jurnalmpd

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Aim, Focus and Scope Aim Sebagai media penyebaran informasi yang bersifat kekinian dalam kerangka Pembangunan Daerah di Indonesia. Focus and Scope Jurnal Manajemen Pembangunan Daerah sebagai media elektronik dengan penerbitan artikel ilmiah yang memiliki fokus pada lingkup pembangunan daerah dan ...