SYAIFUDIN, AKHMAD (2018) FENOMENA MODUS & ANATOMI TINDAK KECURANGAN PENGGELAPAN DI YAYASAN API. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk Mendeskripsikan proses terjadinya fraud yang dilakukan karyawan di Yayasan API. Fokus penelitian ini adalah menganalisa modus-modus penggelapan dan faktor-faktor timbulnya fraud. Penelitian ini adalah penelitian kualitatif dengan paradigma fenomologi. Pengumpulan data menggunakan metode konstruktivisme dengan pendekatan observasi partisipasi dan wawancara. Teknik analisis data dari Miles dan Huberman. Penelitian ini mengungkapkan beragam modus fraud yang dilakukan pelaku fraud.selain itu, Penelitian ini mendeskripsikan faktor-faktor yang menyebabkan fraud dengan menggunakan pendekatan teori fraud triangle yaitu pressure, opportunity dan rasionalisasi. Kelemahan internal kontrol dan cacat dalam aplikasi menjadi faktor yang memudahkan pencurian dilakukan dalam jumlah besar dan berlangsung dalam periode yang lama. Kata - Kata Kunci : Fraud, Fraud Triangle, Pengendalian Internal, Fenomologi, This study aims to describe the process of fraud committed by employees in the Yayasan API. The focus of this research is to analyze the modus of fraud and the factors of fraud incidence. This research is a qualitative research with the paradigm of phenomology. Data collection using constructivism method with participant observation and interview approach. Data analysis techniques using from Miles and Huberman techniques. This research reveals a variety of fraud mode perpetrators of fraud. In addition, this study describes the factors that cause fraud by using the fraud triangle theory approach that is pressure, opportunity and rationalization. Internal control weaknesses and defects in the application become factors that facilitate theft being carried out in large numbers and lasted for long periods. Key Words : Fraud, Fraud Triangle, Internal Control, Fenomology
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-18-007 |
| NIM/NIDN Creators: | 55514120028 |
| Uncontrolled Keywords: | Fraud, Fraud Triangle, Pengendalian Internal, Fenomologi, Fraud, Fraud Triangle, Internal Control, Fenomology.Akuntansi Perpajakan, tesis akuntansi, PJK |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 16 Mar 2022 06:22 |
| Last Modified: | 26 Jul 2022 04:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/58101 |
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