Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District

ABSTRACT The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses quali...

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Autores principales:	Mellani Yuliastina, Muhammad Hudaya, Wahyudin Nor
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	village fund fraud fraud prevention fraud detection dana desa Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/90b7748374614225a0bd671171bfb7e2
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spelling	oai:doaj.org-article:90b7748374614225a0bd671171bfb7e22021-12-02T11:38:24ZPrevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District2302-62512477-499510.25273/jap.v9i2.4941https://doaj.org/article/90b7748374614225a0bd671171bfb7e22020-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/4941https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system. ABSTRAK Tujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.Mellani YuliastinaMuhammad HudayaWahyudin NorUniversitas PGRI Madiunarticlevillage fundfraudfraud preventionfraud detectiondana desafraudfraud preventionfraud detectionEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 156-170 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	village fund fraud fraud prevention fraud detection dana desa fraud fraud prevention fraud detection Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	village fund fraud fraud prevention fraud detection dana desa fraud fraud prevention fraud detection Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Mellani Yuliastina Muhammad Hudaya Wahyudin Nor Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
description	ABSTRACT The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system. ABSTRAK Tujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.
format	article
author	Mellani Yuliastina Muhammad Hudaya Wahyudin Nor
author_facet	Mellani Yuliastina Muhammad Hudaya Wahyudin Nor
author_sort	Mellani Yuliastina
title	Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
title_short	Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
title_full	Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
title_fullStr	Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
title_full_unstemmed	Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District
title_sort	prevention and detection of fraud in village fund supervision in barito kuala district
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/90b7748374614225a0bd671171bfb7e2
work_keys_str_mv	AT mellaniyuliastina preventionanddetectionoffraudinvillagefundsupervisioninbaritokualadistrict AT muhammadhudaya preventionanddetectionoffraudinvillagefundsupervisioninbaritokualadistrict AT wahyudinnor preventionanddetectionoffraudinvillagefundsupervisioninbaritokualadistrict
_version_	1718395773869096960

Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District

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