Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud:  Sebuah Studi Etnografi

Syahrina, Dewi; Irianto, Gugus; Prihatiningtyas, Yeney Widya

doi:10.25273/jap.v6i1.1294

Cited by 6 publications

(5 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian terdahulu yang mengangkat topik fraud sebenarnya sudah banyak dilakukan. Syahrina (2017) mengangkat tema budaya cari untung merupakan penyebab utama terjadinya fraud. Hasil penelitian ini menyimpulkan bahwa yang menjadi budaya pemicu terjadinya fraud adalah budaya cari untung yang digambarkan dari kebiasaan pegawai dalam memanfaatkan kebutuhan-kebutuhan yang ada di dalam instansi, kebiasaan dalam menyalahgunakan jabatan dan kewenangan yang dimiliki serta kebiasaan dalam menyiasati peraturan dalam keuangan untuk kepentingan pribadi.…”

Section: Pendahuluanunclassified

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang

Ramadhani

Triyuwono

Purwanti

2019

REAKSI

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk mengungkap praktik fraud di lingkungan pemerintahan, khususnya Pemerintah Kota Malang. Penelitian menggunakan pendekatan interpretif dengan metode etnometodologi yang dikembangkan oleh Garfinkel untuk menemukan cara atau metode yang diyakini di sebuah lingkungan sosial berdasarkan interaksi sosial dalam kehidupan sehari-hari. Data dalam penelitian ini diperoleh dari hasil observasi di lapangan dengan berpartisipasi aktif di setiap aktivitas, wawancara mendalam terkait cara-cara melakukan fraud di Pemerintah Kota Malang dengan orangorang yang berkaitan dan bersentuhan langsung dengan fraud serta dokumentasi pada dokumen yang memiliki kejanggalan. Analisis data dilakukan dengan menggunakan analisis indeksikalitas dan reflektivitas. Hasil penelitian menunjukkan bahwa terdapat empat cara dalam melakukan praktik fraud di Pemerintah Kota Malang, yakni pemberian hadiah, bancakan, penyalahgunaan anggaran belanja dimulai saat penyusunan hingga pertanggungjawaban, dan menggelapkan aset pemerintah menjadi aset milik pribadi. Hasil penelitian ini menegaskan bahwa praktik fraud di pemerintah kota Malang bergantung kondisi sosiogeografisnya dimana kebiasaan budaya bahasa walikan dan frasa "oyi tok wes" mendukung terjadinya praktik fraud.

show abstract

Section: Pendahuluanunclassified

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang

Ramadhani

Triyuwono

Purwanti

2019

REAKSI

View full text Add to dashboard Cite

show abstract

“…Errors and fraud have differences that lead to errors in a financial statement (Anggriawan, 2014). Referring to various cases both at home and abroad, it shows that fraud can occur anywhere (Syahrina et al, 2017). The rise of the phenomenon of providing Unqualified Audit Opinions (WTP) does not guarantee that an institution is free from fraud.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Professional Skepticism, Experience of Investigative Auditors and Whistleblowing System on Auditor's Ability in Detecting Fraud

Citranagari

2022

jrssem

View full text Add to dashboard Cite

This study aims to determine the effect of professional skepticism, auditor experience, and whistleblowing system on the auditor's ability to detect fraud. There are 2 problems that often occur in accounting, namely due to human error and then due to intentional errors. Errors and fraud have differences that lead to errors in a financial statement. Referring to various cases both at home and abroad, it shows that fraud can happen anywhere. For this reason, efforts to prevent and eradicate fraud need to be improved and intensified. The way the government handles and uncovers fraud that occurs, one of which is by conducting an investigative audit, and the public's concern for reporting on the whistleblowing system is also very effective in revealing corruption and fraud that occurred. The population in this study were all private internal and external auditors (Public Accounting Firms). Data collection techniques in this study using a questionnaire. This type of research is a hypothesis testing research. The number of samples collected is 56 respondents. The sampling technique used is convenience sampling. The results of this study indicate that: 1) Professional Skepticism has a positive effect on the auditor's ability to detect fraud. 2) The experience of the investigative auditor has a positive effect on the auditor's ability to detect fraud. 3) The whistleblowing system has a positive effect on the auditor's ability to detect fraud.

show abstract

“…Various studies have stated that fraud has occurred in government agencies in managing state or regional finances, fraud occurs starting from the planning, implementation, and administration stages , wherein budgeting fraud is carried out by exploiting loopholes in legal provisions and weaknesses supervision (Indriani et al, 2019), the modus used by inflating budget submissions (Kamal, 2018), manipulating accountability documents and committing fraud during asset procurement (Sholihah & Prasetyono, 2016). Fraud that occurs in government agencies was triggered by pressure, opportunities, and reasons for justification from financial managers (Manossoh, 2016), for tactical budget needs (Setiawan, 2019;Setiawan et al, 2013), and to make personal gain (Syahrina et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research

Riskiyadi

Tarjo

Anggono

2021

Jurnal Ilmiah Akuntansi dan Bisnis

View full text Add to dashboard Cite

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies

show abstract

Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud: Sebuah Studi Etnografi

Cited by 6 publications

References 3 publications

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang

The Effect of Professional Skepticism, Experience of Investigative Auditors and Whistleblowing System on Auditor's Ability in Detecting Fraud

Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research

Contact Info

Product

Resources

About