ANALYSIS OF INTERNAL CONTROL AND EFFORTS TO PREVENT FRAUD ACCOUNTING IN EDUCATION SECTOR DURING THE PANDEMIC (School Operational Assistance Fund)

Farida Maria Dewi, Indrawati Yuhertiana

Abstract


Corruption cases in the public sector have increased in recent years. The practice of misuse of the budget in the education sector during a pandemic. This happens because the internal control system is ineffective, the budget in the education sector during the pandemic. This happens because the internal control system is already effective so that it provides an opportunity to commit fraud. The objectives of this study are (1) to determine the application of internal control based on the concept of Good Corporate Governance (GCG) as an effort to prevent potential accounting fraud, (2) to determine the obstacles faced in implementing internal control based on the concept of Good Corporate Governance (GCG) as an effort to prevent potential for accounting fraud, (3) knowing the steps taken to overcome the obstacles faced in implementing internal control based on the concept of Good Corporate Governance (GCG) as an effort to prevent potential accounting fraud. This research uses a qualitative approach with a descriptive approach. The data used in this research are primary and secondary data in the form of interviews, observations, documentaries, and literature studies. The results showed that the implementation of internal control in the public sector on the concept of Good Corporate Governance (GCG) has not run optimally.

 

Keyword : Accounting Reform, Public Sector , Unintended Outcome, Fraud


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References


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DOI: https://doi.org/10.31326/.v2i2.782

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