FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN
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Keywords:
Fraud Risk Management, Fraud
Abstract
The objectives of this research is to explain fraud risk management for CV.”X” in Tarakan in order to detect potential fraud risks that have significant effects for CV.”X”. This research is also to know the proper and appropriate risk management as risk responses for fraud risks in CV.”X”. The sources of data for this research are from interviews, observations and documents analysis. This research use CV.”X” in Tarakan for its object. CV.”X” is a business that sales electronic items. With fraud risk management, we can found potential fraud risks and its proper management for sales and storage activities in CV.”X”. The results from this research are no high fraud risks found in CV.”X”. This research only found medium and low fraud risks. There are 3 fraud risks included in medium risk and there are 7 fraud risks included in low risk. Medium risks in CV.”X” consist of asset misappropriation. Low risks in CV.”X” consist of asset misappropriation and corruption. The responses for the fraud risks are control the risk for another low risks and medium risks, so CV.”X” can minimize their risks.
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Association of Certified Fraud Examiners (ACFE). 2016. Report to the Nation on Occupational Fraud and Abuse. http://www.acfe.com/rttn2016.aspx, diakses pada 17 Mei 2017.
Association of Certified Fraud Examiners (ACFE). 2011. Introduction to Fraud Examination.https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/intro-to-fraud-exam-2011-extract.pdf, diakses pada 17 Mei 2017.
Committee of Sponsoring Organization of the Treadway Commission. 2012. Risk Assessment in Practice. https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Governance-Risk-Compliance/dttl-grc-riskassessmentinpractice.pdf, diakses pada 31 Oktober 2017.
Deloitte. 2009. Managing the Business Risk of Fraud : New Guidance For a New Risk Environment. https://www2.deloitte.com/content/dam/Deloitte/in/Documents/risk/Corporate%20Governance/Audit%20Committee/in-gc-managing-the-business-risk-of-fraud-noexp.pdf, diakses pada 17 Mei 2017.
Hanafi, Dr. Mamduh M., MBA. 2009. Manajemen Risiko Edisi Kedua. UPP STIM YKPN Yogyakarta. Yogyakarta.
Hess, Megan F., dan James H. Cottrell Jr. 2015. Fraud Risk Management : A Small Business Perspective, Vol. 59: 13-18.
Institute of Internal Auditors. 2013. Perspectives in Risk Assessment. https://chapters.theiia.org/pittsburgh/Events/Documents/IIA%20Lunch%20and%20Learn_Risk%20Assessment_2.4.13.pdf, diakses pada 31 Oktober 2017.
KPMG FORENSIC. 2006. Fraud Risk Management : Developing a Strategy for Prevention, Detection, and Response. http://www.in.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/documents/Fraud-Risk-Management-O-200610.pdf, diakses pada 18 Mei 2017.
KPMG. 2016. COSO Internal Control – Integrated Framework 2013. https://home.kpmg.com/content/dam/kpmg/pdf/2016/05/2750-New-COSO-2013-Framework-WHITEPAPER-V4.pdf, diakses pada 22 Agustus 2017.
Lembaga Pengembangan Perbankan Indonesia. 2015. Profil Bisnis Usaha Mikro, Kecil dan Menengah (UMKM). http://www.bi.go.id/id/umkm/penelitian/nasional/kajian/Documents/Profil%20Bisnis%20UMKM.pdf,diakses pada 17 Mei 2017.
Lisubisnis. 2016. Perkembangan Jumlah UMKM di Indonesia Tahun 2017. http://www.lisubisnis.com/2016/12/perkembangan-jumlah-umkm-di-indonesia.html, diakses pada 17 Mei 2017.
Moeller, Robert R. 2009. Brink’s Modern Internal Auditing : A Common Body of knowledge, 7thedition. New York: John Willey & Sons,Inc .
Mutmainah, Dinda Audriene. 2016. Kontribusi UMKM Terhadap PDB Tembus Lebih Dari 60 Persen. https://www.cnnindonesia.com/ekonomi/20161121122525-92-174080/kontribusi-umkm-terhadap-pdb-tembus-lebih-dari-60-persen/, diakses pada 17 Mei 2017.
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Othman, Rohana et al. 2015. Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants and Internal Auditors Perceptions. Procedia Economics and Finance, Vol. 28: 59-67
RiauGreen.com. 2017. Terekam CCTV Saat Mencuri HP, Karyawan Surya Ponsel Bengkalis Dipolisikan. http://riaugreen.com/view/Bengkalis/26284/Terekam-CCTV-Saat-Mencuri-HP--Karyawan-Surya-Ponsel-Bengkalis-Dipolisikan-.html#.Whetx1WWbix, diakses pada 10 Agustus 2017 .
Sirait, Normalia Mustiana, dan Aries Susanty. 2016. Analisis Risiko Operasional Berdasarkan Pendekatan Enterprise Risk Management (ERM) Pada Perusahaan Pembuatan Kardus di CV Mitra Dunia Palletindo.
TribunJateng.com. 2017. Oknum Karyawan Pembiayaan Diduga Terlibat Pencurian 400 Kendaraan Bermotor. http://jateng.tribunnews.com/2017/05/23/oknum-karyawan-pembiayaan-diduga-terlibat-pencurian-400-kendaraan-bermotor, diakses pada10 Agustus 2017.
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Published
2018-03-01
Section
Bidang Akuntansi (AK)
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