FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN
Abstract Views:
137 times
PDF - FULL TEXT Downloads:
339 times
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.
Downloads
Download data is not yet available.
References
Albercht, W. Steve, Chad O. Albercht, Conan C. Albercht, Mark F. Zimbelman. 2011. Fraud Examination.Mason: Cengage Learning.
AIRMIC, Alarm, IRM. 2010. A Structured Approach to Enterprise Risk Management (ERM) and the Requirements of ISO 31000. https://www.theirm.org/media/886062/ISO3100_doc.pdf, diakses pada 23 Agustus 2017.
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.
Norton Rose Fulbright. 2016. COSO’s New Fraud Risk Management Guidelines. http://www.nortonrosefulbright.com/files/20161201-cosos-new-fraud-risk-management-guidelines-what-companies-need- to-know-145012.pdf, diakses pada 22 Agustus 2017.
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.
University of Vermont. 2012. Guide to Risk Assessment & Response. http://www.uvm.edu/~erm/RiskAssessmentGuide.pdf, diakses pada 1 November 2017
AIRMIC, Alarm, IRM. 2010. A Structured Approach to Enterprise Risk Management (ERM) and the Requirements of ISO 31000. https://www.theirm.org/media/886062/ISO3100_doc.pdf, diakses pada 23 Agustus 2017.
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.
Norton Rose Fulbright. 2016. COSO’s New Fraud Risk Management Guidelines. http://www.nortonrosefulbright.com/files/20161201-cosos-new-fraud-risk-management-guidelines-what-companies-need- to-know-145012.pdf, diakses pada 22 Agustus 2017.
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.
University of Vermont. 2012. Guide to Risk Assessment & Response. http://www.uvm.edu/~erm/RiskAssessmentGuide.pdf, diakses pada 1 November 2017
Published
2018-03-01
Section
Bidang Akuntansi (AK)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
