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Faisol Faisol
Faculty of Economics and Business, Universitas Nazhatut Thullab Al-Muafa Sampang, Indonesia
Economics, Econometrics & Finance

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Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda. Keywords: grant funds, fraud, community groups
Co-Authors Bambang Haryadi Siti Musyarofah