Asia Pacific Fraud Journal
Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)

FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS

Subaida Subaida (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura)
Siti Musyarofah (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura)
Prasetyono Prasetyono (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura)

Article Info

Publish Date
02 Oct 2017

Abstract

The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.

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Journal Info
Asia Pacific Fraud Journal
Website

Abbrev

apf

Publisher

Association of Certified Fraud Examiners Indonesia Chapter

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...