Transekonomika : Akuntansi, Bisnis dan Keuangan
Vol. 3 No. 1 (2023): January 2023

LITERATURE REVIEW: ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK

Rahma Putri Wijayanti (Universitas Tidar)
Supanji Setyawan (Universitas Tidar)

Article Info

Publish Date
12 Dec 2022

Abstract

The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order to minimize the occurrence of accounting fraud.

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Journal Info
Transekonomika : Akuntansi, Bisnis dan Keuangan
Website

Abbrev

Transekonomika

Publisher

Transpublika Publisher

Subject

Economics, Econometrics & Finance

Description

Transekonomika : Akuntansi, Bisnis dan Keuangan, publish by Transpublika Research Center, for sources of information and communication for academics and observers about science and methodology. Published papers are the upshots of research, reflection, and actual critical studies with respect to the ...