Analisis Faktor-Faktor Penyebab Terjadinya Fraud Dalam Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada BKPSDM Kabupaten Malaka)

NAHAK, Richardo Y. (2024) Analisis Faktor-Faktor Penyebab Terjadinya Fraud Dalam Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada BKPSDM Kabupaten Malaka). Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Richardo Yanuarius Nahak, NIM: 33120075, with the title of the thesis "Analysis of Factors Causing Fraud in Regional Government Financial Reports (Case Study at BKPSDM Malaka Regency). Under the guidance of Mrs. Dr. Yolinda Yanti Sonbay, SE, M.Sc as supervisor I and Mr. Antonius Y.W. Timuneno, S. Akun, M.S.A as supervisor II. The formulation of the problem in is (1) Why does fraud occur in the financial reports of the Regional Government, especially BKPSDM Malaka Regency? (2) What are the preventive steps to overcome fraud in financial reports by BKPSDM Malaka Regency? The research objectives of this study are (1) to find out why fraud occurs in the financial reports of the regional government, especially BKPSDM Malaka Regency (2) to find out what preventive steps are taken to overcome fraud in financial reports by BKPSDM Malaka Regency. This research was conducted at BKPSDM Malaka Regency. The types of data used in this study consist of primary and secondary data while the data according to its nature are qualitative and quantitative data. Collection techniques include interviews and documentation. Data analysis was carried out using qualitative descriptive techniques. The results of this study indicate that there are a number of factors that cause fraud, including pressure, opportunity, and rationalization. A number of these factors easily occur due to the conditions of people's behavior (employees on official travel) and the system applied. From the conclusion above, the suggestion addressed by the author to prevent fraud in financial reports, the Human Resources Development and Personnel Agency (BKPSDM) of Malaka Regency needs to pay attention to aspects of people as implementers and existing systems by implementing strict internal supervision, sanctions, transparent finances and accountability and the use of appropriate information technology.

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