STUDI TENTANG FRAUD : IMPLEMENTASI KEBIJAKAN PENGELOLAAN BELANJA HIBAH DAN BANTUAN SOSIAL PADA PEMERINTAH KOTA MANADO

HENDRIK MANOSSOH, 090810088 D (2014) STUDI TENTANG FRAUD : IMPLEMENTASI KEBIJAKAN PENGELOLAAN BELANJA HIBAH DAN BANTUAN SOSIAL PADA PEMERINTAH KOTA MANADO. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Fraud is a complex phenomenon that occurs to all types of organization, including government organizations. One government program that has a high potential of incidence of fraud is on the grant and social assistance program. Fraud on grant and social expense greatly contributes to disclaimer opinion on the government financial statements as in the audit report by the Audit Board of the Republic of Indonesia (BPK). The main purpose of this research is to determine the factors that cause fraud in the implementation of policy of grant and social assistance expense on the local government budget (APBD) in order to recomend solution to minimize and prevent it. The object of the research in this study is the local government of the city of Manado, North Sulawesi Province. Because of the uniqueness and contemperoneus issue of fraud and the high confidentiality nature of fraud, this research employs a single case study research. The results of this study shows that due to the weaknessess in regulations, management of processes/procedures, communication, resources, dispositions, and bureaucratic structure, which hinder the implementation of grant and social assistance policy, fraud indeed occurs on the grant and social assistance expense in the city of Manado. Based on this findings, this study identifies 5 (five) main factors that contribute to fraud in the grant and social assistance expense: bureaucratic structure, resources, transparency, accoutability and responsibility. These five factors operate simultaneously and they interact with each other, and thus should not be taken into account separately. This research recommends that efficient bureaucratic structure, adequate resources, high transparency, strengthening accountability and promoting responsibility will help minimize and prevent fraud on grant and social assistance expense in the local government.

Item Type: Thesis (Disertasi)
Additional Information: KKB KK-2. Dis E. 06/14 Man s
Uncontrolled Keywords: Fraud, Policy Implementation, Grant and Social Assistance Expense, Bureaucratic Structure, Resources, Transparency, Accountability, Responsibility.
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ7461-7980 Expenditures. Government spending
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis
09. Sekolah Pasca Sarjana > Ilmu Ekonomi
Creators:
CreatorsNIM/NIDN
HENDRIK MANOSSOH, 090810088 DUNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
UNSPECIFIEDTjiptohadi Sawarjuwono, Prof. Drs., M.Ec., Ph.D., Ak., CPA., CAUNSPECIFIED
UNSPECIFIEDH. Basuki, Drs., M.Com (HONS)., Ph.D., Ak., CMA., CA.UNSPECIFIED
Depositing User: Ika Rudianto
Date Deposited: 22 Jun 2016 01:12
Last Modified: 22 Jun 2016 01:12
URI: http://repository.unair.ac.id/id/eprint/32749
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