Analyzing Fraudulent Practices in Community Group Regional Grant Funding
Abstract
This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda.
Keywords: grant funds, fraud, community groups
Downloads
Download data is not yet available.
References
Aigwi, E. I., Filippova, O., Ingham, J., & Phipps. (2021). From Drag to Brag: The Role of Government Grants in Enhancing Built Heritage Protection Efforts in New Zealand’s Provincial Regions. Journal of Rural Studies, 87, 45-57. https://doi.org/10.1016/j.jrurstud.2021.08.024
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314-324. https://doi.org/10.1002/hbe2.195
Albrecht, & Zimbelman. (2017). Fraud Examination. 4th Edition. Cengage Learning: Mason, Ohio.
Ardhiyanto, M. (2018). Pelaksanaan Dana Hibah Di Provinsi Jawa Tengah Sesuai Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah Sebagaimana Diubah Dengan Undang-Undang Nomor 9 Tahun 2015. Jurnal USM Law Review, 1(2), 173-189. http://dx.doi.org/10.26623/julr.v1i2.2251
Arif, M., & Nasution, A. S. (2022). The Role of Grants in Infrastructure Development Efforts. Jurnal Emba Review, 2(1), 171-176. https://doi.org/10.53697/emba.v2i1.548
Barus, B. K., & Nasution, J. (2022). Accountability Analysis of Grants Shopping in The Government of North Sumatera Province. Bilancia: Jurnal Ilmiah Akuntansi, 6(4), 327-332. https://doi.org/10.35145/bilancia.v6i4.2087
Chaurey, R., & Le, T. D. (2022). Infrastructure maintenance and rural economic activity: Evidence from India. Journal of Public Economics, 214, https://doi.org/10.1016/j.jpubeco.2022.104725
Clark, A. (2017). Impact on Grant Fraud within the Governmen. Economic Crime Forensics Capstones, 17, 1-15.
Creswell, J. W. (2016). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakata: Pustaka Belajar.
Crowe, H. (2011). Why The Fraud Triangle Is No Longer Enough. In Horwath: Crowe LLP.
Faisal, A. A. (2018). Pencegahan dan Deteksi Kasus Korupsi Pada Sektor Publik dengan Fraud Triangle. Jurnal Ekonomi, Bisnis, dan Akuntansi, 20(4), 117. https://doi.org/10.32424/jeba.v20i4.1238
Goffin, K., Ahlström, P., Bianchi, M. , & Richtnér. (2019). Perspective: State-oftheArt: The Quality of Case Study Research in Innovation Management. Journal of Product Innovation Management, 36(5), 586-615). https://doi.org/10.1111/ jpim.12492
Haliim, W. (2020). Problematika Kebijakan Dana Hibah dan Bantuan Sosial Sumber APBD: Relasi Korupsi Terhadap Kekuasaan Kepemimpinan, dan Perilaku Elit. Jurnal Politik dan Kebijakan, 17(1), 39-53. https://doi.org/10.33626/inovasi.v17i1.136
Harahap, H. R. (2019). Implementasi Dana Hibah dan Bansos Berdasarkan Permendagri Nomor 39 Tahun 2012 tentang Pedoman Pemberian Hibah dan Bantuan Sosial yang Bersumber dari APBD Terhadap Transparansi Penyerapan Anggaran Hibah dan Bantuan Sosial di Kota Pontianak. Jurnal Maksi Untan, 4(1), 1-22.
Indrijantoro, W., Irwansyah, I., Hernand, A. R., & Sukeri, B. (2023). Implementation of Grant Management Policy and Social Assistance for the City of Bekasi. Asian Journal of Applied Business and Management, 2(1), 1-12. https://doi.org/10.55927/ajabm.v2i1.2826
Kopung, S., Mayer, J., Lubbe, S., & Klopper, R. (2016). Operational framework for municipal infrastructure grant spending in the North-West. Journal of Public Administration, 51(1), 53-65.
KPK. (2022). Operasi Tangkap Tangan Wakil Kaetua DPRD Jawa Timur dan Koordinator Dana Hibah Pokmas di Kabupaten Sampang. https://www.kpk.go.id/id/.
KPPOD. (2023). Celah Pada Tata Kelola Penganggaran Memudahkan Penyimpangan. https://www.kppod.org/berita/view?id=1164.
Lathifah, N., & Yudha, R. A. (2018). Rancangan Database E-Budgeting: Upaya Pengendalian Dana Hibah Pemerintah Provinsi Jawa Timur. Seminar Nasional dan Call for Paper: Manajemen, Akuntansi dan Perbankkan, 1(1), 1210-1233.
Lestari, G. K., Arthanaya, W., & Suryani, P. L. (2019). Pemberian Hibah Pemerintah Provinsi Bali Kepada Desa Pakraman. Jurnal Analogi Hukum, 1(2), 259-264. Doi: https://doi.org/10.22225/ah.1.2.1747.259-264
Madiarsih, C. N., Widiawati, D., & Hartanto, D. A. (2020). Analisis Efektivitas Program Hibah Pokmas terhadap Pemberdayaan Masyarakat Desa. Jurnal Dinamika Ekonomi Pembangunan, 3(2), 67-76. https://doi.org/10.33005/jdep.v3i2.110
Mokgethi, M. D., & Waldt, V. G. (2020). The Application of Project Management Methodology for Municipal Infrastructure Grant Projects. Administratio Publica, 28(4), 126-144.
Moleong, L. J. (2013). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Ngene, A., Sir, S. R., & Rantelobo, T. A. (2021). Analisis Efektivitas Pelaksanaan Dana Bantuan Sosial yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah di Kabupaten Ngada. Jurnal Akuntansi, Keuangan dan Audit, 6(1), 1-8. https://doi.org/10.32511/jaka.v2i1.261
Olufemi, A., & Adekemi, O. (2021). The Impact of Fraudulent Practices on Infrastructural Development in Nigeria. Journal of Economics and Sustainable Developmen, 12(6), 81-89. https://doi.org/10.7176/JESD/12-608
Pradana, A. H. (2020). Tindak Pidana Korupsi Dalam Pemberian Dana Hibah. Jurist-Diction, 3(1), 153-170. http://dx.doi.org/10.20473/jd.v3i1.17629
Prasetya, D., Yudharta, I., & Dwi, W. K. (2020). Akuntabilitas Sektor Publik Pemerintah Kabupaten Badung dalam Pemberian Hibah Kelompok atau Masyarakat Tahun 2018. Citizen Charter Jurnal Administrasi Publik, 1(1), 1-14.
Ridder, H. (2017). The Theory Contribution of Case Study Research Designs. Business Research, 10(2), 281-305. https:// doi.org/10.1007/s40685-0170045-z
Runtuwarouw, Y. M., Liat, V., & Lambey, L. (2019). Analisa Akuntabilitas Belanja Hibah pada Pemerintah Kota Manado. Jurnal Riset Akuntansi dan Auditing, 10(2), 89-98. https://doi.org/10.35800/jjs.v10i2.24976
Sadikin, S., Hannan, S., & Sunani, U. (2021). Peran Pemerintah Daerah dalam Pembangunan Infrastruktur Jalan untuk Meningkatkan Kesejahteraan Masyarakat di Kecamatan Ulumanda. Journal Peqguruang: Conference Series, 3(2), 835-839. https://dx.doi.org/10.35329/jp.v3i2.2215
Sasono, E. M., & Rohman, A. M. (2022). Risk Analysis of Community Based Infrastructure Grant Program. IPTEK Journal of Proceedings Series, 3, 4853. http://dx.doi.org/10.12962/j23546026.y2020i3.11077
Setiawan, A. R., Irianto, G., & Achsin, M. (2013). System-Driven (Un) Fraud: Tafsir Aparatur Terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Jurnal Akuntansi Multiparadigma, 4(1), 85–100. http://dx.doi.org/10.18202/jamal.2013.04.7184
Srhoj, S., Lapinski, M., & Walde, J. (2021). Impact Evaluation of Business Development Grants on SME Performance. Small Business Economics, 57, 1285–1301. https://doi.org/10.1007/s11187-020-00348-6
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif & R&D. Bandung: Penerbit CV Alfabeta.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Susandra, F., & Hartina, S. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Fraud pada Satuan Kerja Perangkat Daerah (SKPD) di Kota Bogor. Jurnal Akunida, 3(2), 63-83. https://doi.org/10.30997/jakd.v2i2.1402
Syaifullah, A., Tarjo, & Musyarofah, S. (2018). Disclosing The Triggers of Fraud in The Managemnt of Community Group Grant Funds (Case Study at Manut Agency of Hilir Province). Asia Pasific Fraud Journal, 3(1), 93-101. http://dx.doi.org/10.21532/apfjournal.v3i1.63
Tuanakotta, T. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarat: Selemba Empa.
Tuanakotta, T. (2018). Akuntansi Forensik & Audit Investigatif. Jakarta: Selemba Empat.
Utami, R. I., Resen, S. M., & Dahana, D. C. (2019). Implementasi Penyaluran Dana Hibah Kepada Kelompok Masyarakat di Kabupaten Badung Tahun Anggaran 2017. Jurnal Kertha Negara, 7(4), 1-15.
Vousinas, G. L. (2019). “Advancing Theory Of Fraud: The S.C.O.R.E. model". Journal of Financial Crime, 26(1), 372-381. https://doi.org/10.1108/JFC-122017-0128
Wolfe, T. D., & Hermanson, R. D. (2004). The Fraud Diamond: Considering The Four Element of Fraud. Digitalcommons, 12, 1-5.
Yin, R. K. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Zulaikha, & Hadiprajitno, B. P. (2016). Faktor-Faktor Yang Mempengaruhi Procurement Fraud: Sebuah Kajian dari Perspektif Persepsian Auditor Eksternal. Jurnal Akuntansi dan Keuangan Indonesia, 13(2), 194-220. https://doi.org/10.21002/jaki.2016.11
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314-324. https://doi.org/10.1002/hbe2.195
Albrecht, & Zimbelman. (2017). Fraud Examination. 4th Edition. Cengage Learning: Mason, Ohio.
Ardhiyanto, M. (2018). Pelaksanaan Dana Hibah Di Provinsi Jawa Tengah Sesuai Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah Sebagaimana Diubah Dengan Undang-Undang Nomor 9 Tahun 2015. Jurnal USM Law Review, 1(2), 173-189. http://dx.doi.org/10.26623/julr.v1i2.2251
Arif, M., & Nasution, A. S. (2022). The Role of Grants in Infrastructure Development Efforts. Jurnal Emba Review, 2(1), 171-176. https://doi.org/10.53697/emba.v2i1.548
Barus, B. K., & Nasution, J. (2022). Accountability Analysis of Grants Shopping in The Government of North Sumatera Province. Bilancia: Jurnal Ilmiah Akuntansi, 6(4), 327-332. https://doi.org/10.35145/bilancia.v6i4.2087
Chaurey, R., & Le, T. D. (2022). Infrastructure maintenance and rural economic activity: Evidence from India. Journal of Public Economics, 214, https://doi.org/10.1016/j.jpubeco.2022.104725
Clark, A. (2017). Impact on Grant Fraud within the Governmen. Economic Crime Forensics Capstones, 17, 1-15.
Creswell, J. W. (2016). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakata: Pustaka Belajar.
Crowe, H. (2011). Why The Fraud Triangle Is No Longer Enough. In Horwath: Crowe LLP.
Faisal, A. A. (2018). Pencegahan dan Deteksi Kasus Korupsi Pada Sektor Publik dengan Fraud Triangle. Jurnal Ekonomi, Bisnis, dan Akuntansi, 20(4), 117. https://doi.org/10.32424/jeba.v20i4.1238
Goffin, K., Ahlström, P., Bianchi, M. , & Richtnér. (2019). Perspective: State-oftheArt: The Quality of Case Study Research in Innovation Management. Journal of Product Innovation Management, 36(5), 586-615). https://doi.org/10.1111/ jpim.12492
Haliim, W. (2020). Problematika Kebijakan Dana Hibah dan Bantuan Sosial Sumber APBD: Relasi Korupsi Terhadap Kekuasaan Kepemimpinan, dan Perilaku Elit. Jurnal Politik dan Kebijakan, 17(1), 39-53. https://doi.org/10.33626/inovasi.v17i1.136
Harahap, H. R. (2019). Implementasi Dana Hibah dan Bansos Berdasarkan Permendagri Nomor 39 Tahun 2012 tentang Pedoman Pemberian Hibah dan Bantuan Sosial yang Bersumber dari APBD Terhadap Transparansi Penyerapan Anggaran Hibah dan Bantuan Sosial di Kota Pontianak. Jurnal Maksi Untan, 4(1), 1-22.
Indrijantoro, W., Irwansyah, I., Hernand, A. R., & Sukeri, B. (2023). Implementation of Grant Management Policy and Social Assistance for the City of Bekasi. Asian Journal of Applied Business and Management, 2(1), 1-12. https://doi.org/10.55927/ajabm.v2i1.2826
Kopung, S., Mayer, J., Lubbe, S., & Klopper, R. (2016). Operational framework for municipal infrastructure grant spending in the North-West. Journal of Public Administration, 51(1), 53-65.
KPK. (2022). Operasi Tangkap Tangan Wakil Kaetua DPRD Jawa Timur dan Koordinator Dana Hibah Pokmas di Kabupaten Sampang. https://www.kpk.go.id/id/.
KPPOD. (2023). Celah Pada Tata Kelola Penganggaran Memudahkan Penyimpangan. https://www.kppod.org/berita/view?id=1164.
Lathifah, N., & Yudha, R. A. (2018). Rancangan Database E-Budgeting: Upaya Pengendalian Dana Hibah Pemerintah Provinsi Jawa Timur. Seminar Nasional dan Call for Paper: Manajemen, Akuntansi dan Perbankkan, 1(1), 1210-1233.
Lestari, G. K., Arthanaya, W., & Suryani, P. L. (2019). Pemberian Hibah Pemerintah Provinsi Bali Kepada Desa Pakraman. Jurnal Analogi Hukum, 1(2), 259-264. Doi: https://doi.org/10.22225/ah.1.2.1747.259-264
Madiarsih, C. N., Widiawati, D., & Hartanto, D. A. (2020). Analisis Efektivitas Program Hibah Pokmas terhadap Pemberdayaan Masyarakat Desa. Jurnal Dinamika Ekonomi Pembangunan, 3(2), 67-76. https://doi.org/10.33005/jdep.v3i2.110
Mokgethi, M. D., & Waldt, V. G. (2020). The Application of Project Management Methodology for Municipal Infrastructure Grant Projects. Administratio Publica, 28(4), 126-144.
Moleong, L. J. (2013). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Ngene, A., Sir, S. R., & Rantelobo, T. A. (2021). Analisis Efektivitas Pelaksanaan Dana Bantuan Sosial yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah di Kabupaten Ngada. Jurnal Akuntansi, Keuangan dan Audit, 6(1), 1-8. https://doi.org/10.32511/jaka.v2i1.261
Olufemi, A., & Adekemi, O. (2021). The Impact of Fraudulent Practices on Infrastructural Development in Nigeria. Journal of Economics and Sustainable Developmen, 12(6), 81-89. https://doi.org/10.7176/JESD/12-608
Pradana, A. H. (2020). Tindak Pidana Korupsi Dalam Pemberian Dana Hibah. Jurist-Diction, 3(1), 153-170. http://dx.doi.org/10.20473/jd.v3i1.17629
Prasetya, D., Yudharta, I., & Dwi, W. K. (2020). Akuntabilitas Sektor Publik Pemerintah Kabupaten Badung dalam Pemberian Hibah Kelompok atau Masyarakat Tahun 2018. Citizen Charter Jurnal Administrasi Publik, 1(1), 1-14.
Ridder, H. (2017). The Theory Contribution of Case Study Research Designs. Business Research, 10(2), 281-305. https:// doi.org/10.1007/s40685-0170045-z
Runtuwarouw, Y. M., Liat, V., & Lambey, L. (2019). Analisa Akuntabilitas Belanja Hibah pada Pemerintah Kota Manado. Jurnal Riset Akuntansi dan Auditing, 10(2), 89-98. https://doi.org/10.35800/jjs.v10i2.24976
Sadikin, S., Hannan, S., & Sunani, U. (2021). Peran Pemerintah Daerah dalam Pembangunan Infrastruktur Jalan untuk Meningkatkan Kesejahteraan Masyarakat di Kecamatan Ulumanda. Journal Peqguruang: Conference Series, 3(2), 835-839. https://dx.doi.org/10.35329/jp.v3i2.2215
Sasono, E. M., & Rohman, A. M. (2022). Risk Analysis of Community Based Infrastructure Grant Program. IPTEK Journal of Proceedings Series, 3, 4853. http://dx.doi.org/10.12962/j23546026.y2020i3.11077
Setiawan, A. R., Irianto, G., & Achsin, M. (2013). System-Driven (Un) Fraud: Tafsir Aparatur Terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Jurnal Akuntansi Multiparadigma, 4(1), 85–100. http://dx.doi.org/10.18202/jamal.2013.04.7184
Srhoj, S., Lapinski, M., & Walde, J. (2021). Impact Evaluation of Business Development Grants on SME Performance. Small Business Economics, 57, 1285–1301. https://doi.org/10.1007/s11187-020-00348-6
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif & R&D. Bandung: Penerbit CV Alfabeta.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Susandra, F., & Hartina, S. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Fraud pada Satuan Kerja Perangkat Daerah (SKPD) di Kota Bogor. Jurnal Akunida, 3(2), 63-83. https://doi.org/10.30997/jakd.v2i2.1402
Syaifullah, A., Tarjo, & Musyarofah, S. (2018). Disclosing The Triggers of Fraud in The Managemnt of Community Group Grant Funds (Case Study at Manut Agency of Hilir Province). Asia Pasific Fraud Journal, 3(1), 93-101. http://dx.doi.org/10.21532/apfjournal.v3i1.63
Tuanakotta, T. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarat: Selemba Empa.
Tuanakotta, T. (2018). Akuntansi Forensik & Audit Investigatif. Jakarta: Selemba Empat.
Utami, R. I., Resen, S. M., & Dahana, D. C. (2019). Implementasi Penyaluran Dana Hibah Kepada Kelompok Masyarakat di Kabupaten Badung Tahun Anggaran 2017. Jurnal Kertha Negara, 7(4), 1-15.
Vousinas, G. L. (2019). “Advancing Theory Of Fraud: The S.C.O.R.E. model". Journal of Financial Crime, 26(1), 372-381. https://doi.org/10.1108/JFC-122017-0128
Wolfe, T. D., & Hermanson, R. D. (2004). The Fraud Diamond: Considering The Four Element of Fraud. Digitalcommons, 12, 1-5.
Yin, R. K. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Zulaikha, & Hadiprajitno, B. P. (2016). Faktor-Faktor Yang Mempengaruhi Procurement Fraud: Sebuah Kajian dari Perspektif Persepsian Auditor Eksternal. Jurnal Akuntansi dan Keuangan Indonesia, 13(2), 194-220. https://doi.org/10.21002/jaki.2016.11
Published
2024-01-31
How to Cite
FAISOL, Faisol; HARYADI, Bambang; MUSYAROFAH, Siti.
Analyzing Fraudulent Practices in Community Group Regional Grant Funding.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, p. 96-115, jan. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/106359>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2024.v19.i01.p07.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
