“FRAUD” IN THE MANAGEMENT OF FUNCTIONAL LITERACY PROGRAM

Alil Mafahir (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)
Siti Musyarofah (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)
Prasetyono Prasetyono (Accounting Department, Faculty of Economics and Business, University of Trunojoyo Madura)

Journal of Auditing, Finance, and Forensic Accounting
Vol 6, No 1 (2018): April

The aim of this research is to identify the pattern of fraud in the management of functional literacy program. This is a descriptive qualitative research. This research employed primary data with interview, institutional document analysis, and observation as the method of data collection. The findings of this research suggest that there are some fraud patterns found in the management of functional literacy program i.e. (1) the proposal creation as an administrative formality (2) the reduction of the learning duration (3) the reduction of the tutor’s transportation fees (4) the reduction of the stationery procurement budget.