Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)

IMPLEMENTASI FRAUD CONTROL PLAN (FCP) UNTUK PENCEGAHAN FRAUD (Studi Kasus Pada KPP Pratama XYZ)

Henita Permatasari (Universitas Brawijaya)
Gugus Irianto (Unknown)

Article Info

Publish Date
28 Aug 2023

Abstract

This research aims to understand the implementation of the Fraud Control Plan (FCP) to prevent fraud at KPP Pratama (Tax Office) XYZ. This research employs a qualitative case study, involving primary and secondary data collected through interviews, observation, and documentation. The data are analyzed by utilizing the Miles and Huberman model which includes data reduction, data display, and conclusion drawing or verification. The results of this research indicate that KPP Pratama XYZ has implemented eight attributes of the FCP except for two attributes, which are disclosure to external parties and investigation procedures.

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Journal Info
Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Website

Abbrev

reaksi

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...