Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency
DOI:
https://doi.org/10.55980/esber.v1i1.17Keywords:
Disbursement of Funds, Arrangement of Treasury Archives, Leadership Support, Fraud PreventionAbstract
This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.
References
Abdul Aziz, F. L., & Othman, I. W. (2021). Internal Auditors’ Perception on the Efficacy of Fraud Prevention and Detection in the Public Sector. Universal Journal of Accounting and Finance, 9(4), 764–772. https://doi.org/10.13189/ujaf.2021.090422
Andersson, C., Hallin, A., & Ivory, C. (2022). Unpacking the digitalisation of public services: Configuring work during automation in local government. Government Information Quarterly, 39(1), 101662. https://doi.org/10.1016/j.giq.2021.101662
Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4), 63–72. https://doi.org/10.14453/aabfj.v13i4.5
Ivanchenkova, L., Tkachuk, H., Skliar, L., Holynska, O., Stasiukova, K., & Tomchuk, Y. (2021). Improving the internal financial control of expenditures of the budgetary institutions under the influence of the crisis caused by covid-19. Universal Journal of Accounting and Finance, 9(5), 1067–1084. https://doi.org/10.13189/ujaf.2021.090517
Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2021). The fraud triangle – an alternative approach. Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0159
Keng’Ara, R., & Makina, I. (2021). Effect of budgetary processes on organizational performance: A case of marine state agencies, Kenya. Universal Journal of Accounting and Finance, 8(4), 115–130. https://doi.org/10.13189/UJAF.2020.080404
Khodachek, I., & Timoshenko, K. (2018). Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms, Hybrids, and a “Third Way.” International Journal of Public Administration, 41(5–6), 460–477. https://doi.org/10.1080/01900692.2017.1383417
Klimovský, D., Junjan, V., & Nemec, J. (2021). Selected Factors Determining the Adoption and Use of Participatory Budgeting in Central and Eastern Europe. Slovak Journal of Political Sciences, 21(2), 230–255. https://doi.org/10.34135/sjps.210206
Klun, M., & Benčina, J. (2021). Predictors, Determinant Groups, and Participatory Budgeting. Slovak Journal of Political Sciences, 21(2), 186–208. https://doi.org/10.34135/sjps.210204
Kumar, K., Bhattacharya, S., & Hicks, R. (2018). Employee perceptions of organization culture with respect to fraud – where to look and what to look for. Pacific Accounting Review, 30(2), 187–198. https://doi.org/10.1108/PAR-05-2017-0033
Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 25(3), 891–906. https://doi.org/10.1108/JFC-07-2017-0067
Owusu, G. M. Y., Koomson, T. A. A., Alipoe, S. A., & Kani, Y. A. (2021). Examining the predictors of fraud in state-owned enterprises: an application of the fraud triangle theory. Journal of Money Laundering Control, 25(2), 427–444. https://doi.org/10.1108/JMLC-05-2021-0053
Puryati, D., & Febriani, S. (2020). The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. International Journal of Business and Technology Management, 2(3), 35–48. http://myjms.moe.gov.my/index.php/ijbtm
Rizwan, S., & Chughtai, S. (2022). Reestablishing the legitimacy after fraud: does corporate governance structure matter? South Asian Journal of Business Studies. https://doi.org/10.1108/SAJBS-08-2020-0286
Rustiarini, N. W., Sutrisno, S., Nurkholis, N., & Andayani, W. (2019). Fraud triangle in public procurement: evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159–2165.
Tickner, P., & Button, M. (2020). Deconstructing the origins of Cressey’s Fraud Triangle. Journal of Financial Crime, 28(3), 722–731. https://doi.org/10.1108/JFC-10-2020-0204
Valle-Cruz, D., Fernandez-Cortez, V., & Gil-Garcia, J. R. (2022). From E-budgeting to smart budgeting: Exploring the potential of artificial intelligence in government decision-making for resource allocation. Government Information Quarterly, 39(2), 101644. https://doi.org/10.1016/j.giq.2021.101644
Zhang, Y., Zhang, Y., & Yao, T. (2022). Fraudulent financial reporting in China: Evidence from corporate renaming. Journal of Contemporary Accounting and Economics, 18(1), 100283. https://doi.org/10.1016/j.jcae.2021.100283
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Rasmadi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.