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

PENGARUH PENERAPAN MODEL AKUNTANSI SEKTOR PUBLIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP UPAYA PENCEGAHAN FRAUD

Arimbi Fauziyah (Universitas Tidar)
Supanji Setyawan (Universitas Tidar)



Article Info

Publish Date
15 Dec 2022

Abstract

A system of accountants known as public sector accounting is utilized by public sector organizations. Threats to the administration of a public accounting might arise from the management structure that a business or organization has created for managing its enterprise. The threat of fraud is one of these. This review was conducted to determine the effect of the application of the public sector accounting model and internal control on fraud prevention efforts. This study uses a qualitative method with the use of previous research data. The results of the research in the form of analysis show that the application of the public sector accounting model has a positive effect on fraud prevention efforts. The results of the second analysis show a positive influence between internal control on fraud prevention efforts.

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Journal Info

Abbrev

Transekonomika

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 ...