KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 4, No 1 (2019)

PENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN

Agustinus Salle (Universitas Cenderawasih)

Article Info

Publish Date
02 May 2019

Abstract

This paper reveals  the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.

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Journal Info
KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Website

Abbrev

KEUDA

Publisher

Universitas Cenderawasih

Subject

Economics, Econometrics & Finance

Description

Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi ...