Fraud Pelaporan Keuangan Sektor Publik

Abstract

<p>The purpose of this study is to determine the forms of fraud that occured in public sector financial reporting. Based on the report ACFE (Association of Certified Fraud Examiner) in 2012, the financial reporting fraud cases lead to an average loss of $ 1 million. This study was included a qualitative study using interpretive paradigm. The informants are the staff who handle the reporting in public sector. Interviews were done by unstructure and informant didn’t know that they became informant in this research . The results of interviews indicate that public sector financial reporting fraud happens is misplaced account, negligence recognition grants/aid from the center goverment, accountability document manipulation, depreciation of assets disproportionate, estimates in determining the remaining inventory and estimated useful life of the asset.</p>

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang

“…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. Sholihah (2016) dalam penelitiannya yang berfokus pada potensi terjadinya fraud di daerah X menemukan bahwa meskipun mendapat predikat Wajar Tanpa Pengecualian selama empat tahun berturut-turut, ternyata Pemerintah Daerah X melakukan fraud dalam memanipulasi Surat Pertanggungjawaban atau dokumen pendukung yang menjadi sumber data penyajian laporan keuangan. Dalam penelitian ini juga diungkap bahwa Pemerintah Daerah X seringkali melakukan tindakan fraud dengan memanipulasi penentuan sisa persediaan aset, penafsiran sisa manfaat aset yang berkaitan dengan penghapusan aset atau penyusutan aset yang tidak proporsional.…”

Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research

“…Based on the Indonesian Fraud Survey Report 2019, the occurrence of fraud was still dominated by corruption (54.4%), misappropriation assets (28.9%), and financial statements fraud (6.7%) within the loss rate being corruption (69.9%), misappropriation assets (20.9%) and financial statement fraud (9.2%) (ACFE Indonesia Chapter, 2020). 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).…”