Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura

  • Tarjo Tarjo Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
  • Yustin Nur Faizah Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
  • Moh. Toyyib Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
  • Eklamsia Sakti Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
  • Heindrika Eka Pramudita Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Abstract

This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government.


Keywords:   documents, planning, budgeting, village  

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References

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Published
2021-07-25
How to Cite
TARJO, Tarjo et al. Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 234-246, july 2021. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/66888>. Date accessed: 27 sep. 2021. doi: https://doi.org/10.24843/JIAB.2021.v16.i02.p04.
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Articles