ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA

  • Fatimatul Zahro Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Senny Harindahyani Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 413 times
PDF - FULL TEXT Downloads: 1448 times
Keywords: Inventory and Warehouse Cycle, fraud diamond, internal control, internal auditor

Abstract

Abstract - This study aims to obtain an overview of the internal controls in the warehouse cycle and inventory cycle and identify indications of fraud that occur using diamond fraud. Furthermore provide recommendations of PT. Percetakan Sumber Jaya related internal controls to minimize the cheating gap. The result of the research indicates that there is an indication of fraud on inventory and warehouse cycle when analyzed using fraud diamond due to weak internal control applied to the cycle. Weak controls create a gap in receipt of raw materials, raw material expenditure and internal auditors owned less competent. So companies need to implement appropriate and effective controls for medium-sized companies is COSO. However, as a complement to minimize fraud and prevent fraud gaps, accounting controls and administrative controls can be used. In addition, the company must also have a competent internal auditor and perform its duties based on internal auditor standards.

Downloads

Download data is not yet available.

References

Harsono, Dida. 2014. Audit Manajemen Fungsi Persediaan Untuk Mendeteksi dan Mencegah Kecurangan (Studi Kasus pada CV. Harko Jaya Offset). Cendekia Akuntansi, Vol.2 No.1

Hidayat, et al. 2015. Analisis Sistem Akuntansi Persediaan Bahan Baku Kertas Dalam Upaya Peningkatan Pengendalian Intern. Jurnal Administrasi Bisnis, Vol. 26 No.1

Wolfe, T David and Dana R. Hermanson. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, page 38
Published
2018-03-01
Issue
Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

Creative Commons 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.