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MEMINIMALISIR KECENDERUNGAN KECURANGAN AKUNTANSI PADA SISTEM PENGENDALIAN INTERNAL

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 32–43

DOI
10.52062/jakd.v16i1.1847
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Abstract To minimize dishonesty, it is necessary to have Internal Operations which play a very important role in an organization. Effective internal operations will cover the possibility of fraud in accounting. The internal operating tools help lay the auditor's confidence about his / her financial statements from possible fraud and errors. In order for the Institution to improve the internal operating structure, implement and monitor it so that the company can be realized, good internal operations will ensure the accuracy of the resulting accounting data so that the data cannot be trusted. The purpose of this study is to analyze fraud in financial reporting. This research was conducted using a qualitative descriptive method. Data taken from research PT. Taspen (Persero) Tanjungpinang. The results showed that the operating environment, risk determination, operating activities, accounting information and communication systems, and individually (partially) or collectively (simultaneously) played quite a role in anticipating the trend of accounting insincerity. The author reports that internal control is very important in terms of management, supervision and company procedures. The author also provides suggestions for each company to control the internal system and evaluate the work performed by the company's internal auditors.

Keywords

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5 authors · 6 co-authorship links

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Darmawansyah DarmawansyahAffiliation unknown1
Syamsiar S. RussengAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">MEMINIMALISIR KECENDERUNGAN KECURANGAN AKUNTANSI PADA SISTEM PENGENDALIAN INTERNAL</dc:title>
	<dc:creator>Anisa, Nurul</dc:creator>
	<dc:creator>Istiqomah, Windi</dc:creator>
	<dc:creator>Tertiana, Eka</dc:creator>
	<dc:subject xml:lang="en-US">Internal Operation</dc:subject>
	<dc:subject xml:lang="en-US">Tendency of Insincerity Accountancy</dc:subject>
	<dc:description xml:lang="en-US">Abstract  To minimize  dishonesty,  it is necessary  to have  Internal  Operations  which  play  a  very important role in an organization. Effective internal operations will cover the possibility of fraud in accounting. The internal operating tools help lay the auditor's confidence about his / her financial statements from  possible fraud  and  errors.  In order for  the Institution to  improve  the internal operating structure, implement  and monitor it so that the company  can be realized, good internal operations  will ensure  the accuracy  of the resulting  accounting  data  so that the data  cannot  be trusted.  The purpose  of this study is to analyze  fraud  in  financial reporting. This research was conducted  using a qualitative  descriptive method. Data taken from research PT. Taspen (Persero) Tanjungpinang. The results  showed that the  operating environment, risk determination, operating activities,  accounting  information  and  communication  systems,  and  individually   (partially)  or collectively (simultaneously) played quite a role in anticipating the trend of accounting insincerity. The author  reports  that  internal  control  is very  important  in terms  of management,  supervision  and company procedures. The author also provides suggestions for each company to control the internal system and evaluate the work performed by the company's internal auditors.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1847</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1847</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 32-43</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 32-43</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1847/1423</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>