ACCOUNTING FRAUD (FRAUD) DETERMINANTS IN THE DISTRIBUTION OF ELEMENTARY SCHOOL OPERATIONAL ASSISTANCE FUNDS IN MEDAN CITY

Penulis

  • Rizky br Ritonga Universitas Islam Negeri Sumatera Utara, Indonesia
  • Yenni Samri Juliati Nst

Abstrak

The intent and purpose of this study are to determine the causes of accounting fraud (Fraud) in the distribution of school operational assistance funds (BOS) in the city of Medan. The study's subject is a Medan City elementary school. The type of research used in this study was qualitative descriptive. This study collects data using a questionnaire and uses primary data as a detailed explanation of this research. The principal, treasurer, and secretary were among the 25 people who participated in this study. The occurrence of fraud in the distribution of School Operational Assistance funds in the city of Medan inspired this study. Pressure, opportunity, and rationalization are the independent variables, and School Operational Assistance Fund (BOS) Fraud is the dependent variable. According to the findings of his study, of the three variables, pressure, opportunity, and rationalization, only the rationalization variable has a significant influence on the boss's fraudulent funds. Meanwhile, the variables of pressure and opportunity have little effect on the boss's fraudulent funds.

Referensi

Agita, N. M. (2014). The Concept Development of the Criminal Acts of Social Violence Against Women in the Laws and Regulations of Ind ...

Arifin, M. Z., Suliyono, & Anshori, M. (2022). Pemasaran Syariah Dalam Perspektif Hadits dan Aplikasinya Pada Perbankan Syariah. Madani Syariah, 52.

Damayanti, R. A., & Ramlah, S. (2020). Membangun Konsep Tredency To Fraud Dalam Konsep Triangle Fraud (Sintesis Teori Dan Penelitian Empiris Yang Relevan). Jurnal Mirai Managemnt, 5(1), 96–113.

Hamka. (1983). Tafsir al-Azhar. Pustaka Panjimas.

Hendri, & Setiawan, R. (2017). Pengaruh Motivasi dan Kompensasi Terhadap Kinerja Karyawan di PT. Samudra Bahari Utama. Agora, 5(1), 1–8.

Janna, N. M., & Herianto. (2021). Artikel Statistik yang Benar. 18210047.

Marlan. (2020). Jurnal manajer pendidikan. Jurnal Manajer Pendidikan, 15(03), 1–9.

Nasution, A. R. (2019). Diduga Dana BOS Dipungli, 3 Kepala SD Dimejahijaukan. https://daerah.sindonews.com/artikel/sumut/6182/diduga-dana-bos-dipungli-3-kepala-sd-dimejahijaukan

Ono, S. (2020). Uji Validitas dan Reliabilitas Alat Ukur SG Posture Evaluation. Jurnal Keterapian Fisik, 5(1), 55–61. https://doi.org/10.37341/jkf.v5i1.167

Panganti, D. A. S. N. G. (2021). Implementasi Program Bantuan Operasional Sekolah (BOS) pada Sekolah Menengah Pertama (SMP) Negeri 1 Gondanglegi Kabupaten Malang.

Prayogo, M., & Liliani. (2016). Pengaruh kualitas produk, harga, dan faktor sosial terhadap keputusan pembelian bakso pepo. Jurnal Manajemen Dan Start-Up Bisnis, 1(2), 179.

Putri, A. (2017). Kajian : Fraud ( Kecurangan ) Laporan Keuangan. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 2.

Umayah Ach. (2019). Peluang Dan Rasionalisasi Terhadap Niat Melakukan Fraud : Survei Pada Profesi Akuntan.

Wardani, P. A. S. K., Dewi, G. A. K. R. S., & Kurniawan, P. S. (2019). Analisis Penyebab Terjadinya Fraud Dalam Pengelolaan Dana Bantuan Operasional Sekolah ( Bos ). Jurnal Ilmiah Mahasiswa Akuntansi, Vol. 10(No. 2), Hal. 33-44.

Widyatmoko, S., & Suyatmini, S. (2017). Pengelolaan Dana Bantuan Operasional Sekolah di SD N Kemasan I Surakarta. Manajemen Pendidikan, 12(3), 153–160. https://doi.org/10.23917/jmp.v12i3.5528

Zamrodah, Y. (2016). Strategi Coping Stress Mahasiswa Selama Pembelajaran Daring. 15(2), 1–23.

Unduhan

Diterbitkan

2022-12-19

Cara Mengutip

Ritonga, R. br, & Nst, Y. S. J. (2022). ACCOUNTING FRAUD (FRAUD) DETERMINANTS IN THE DISTRIBUTION OF ELEMENTARY SCHOOL OPERATIONAL ASSISTANCE FUNDS IN MEDAN CITY. Jurnal Akuntansi Dan Pajak, 23(2). Diambil dari https://jurnal.stie-aas.ac.id/index.php/jap/article/view/7287

Terbitan

Vol 23 No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Bagian

Articles

Citation Check

Lisensi

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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