Jurnal Akuntansi Kontemporer
Vol 15, No 3 (2023)

PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018

Matias Andika Yuwono (Universitas Katolik Widya Mandala Surabaya)
Dyna Rachmawati (Universitas Katolik Widya Mandala Surabaya)



Article Info

Publish Date
19 Sep 2023

Abstract

Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company.Research Methods. This research is a qualitative research with a case study with a naturalist approach.Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company. 

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Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of Contemporary Accounting (JAKO) contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary ...