EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA
Abstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2019-12-01
|
| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1125/pdf |
| _version_ | 1818847219258753024 |
|---|---|
| author | Muh Syahru Ramadhan Johan Arifin |
| author_facet | Muh Syahru Ramadhan Johan Arifin |
| author_sort | Muh Syahru Ramadhan |
| collection | DOAJ |
| description | Abstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate in 2016. The results show that the probity audit was not optimal. This is because sampling data was still used in the probity audit process, and the probity audit stage has not been carried out as a whole. Also, there are obstacles to the implementation of the audit probity in the form of limited facilities and infrastructure, budget, auditor competence, time, human resources, and documentation. |
| first_indexed | 2024-12-19T05:57:58Z |
| format | Article |
| id | doaj.art-509512eb84094c50bb552c56a0896f08 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-19T05:57:58Z |
| publishDate | 2019-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-509512eb84094c50bb552c56a0896f082022-12-21T20:33:24ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-12-0110355056810.21776/ub.jamal.2019.10.3.32EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASAMuh Syahru Ramadhan0Johan Arifin1Universitas Islam IndonesiaUniversitas Islam IndonesiaAbstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate in 2016. The results show that the probity audit was not optimal. This is because sampling data was still used in the probity audit process, and the probity audit stage has not been carried out as a whole. Also, there are obstacles to the implementation of the audit probity in the form of limited facilities and infrastructure, budget, auditor competence, time, human resources, and documentation.https://jamal.ub.ac.id/index.php/jamal/article/view/1125/pdfauditkecuranganpencegahanpengadaan |
| spellingShingle | Muh Syahru Ramadhan Johan Arifin EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA Jurnal Akuntansi Multiparadigma audit kecurangan pencegahan pengadaan |
| title | EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA |
| title_full | EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA |
| title_fullStr | EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA |
| title_full_unstemmed | EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA |
| title_short | EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA |
| title_sort | efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa |
| topic | audit kecurangan pencegahan pengadaan |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1125/pdf |
| work_keys_str_mv | AT muhsyahruramadhan efektivitasprobityauditdalammencegahkecuranganpengadaanbarangdanjasa AT johanarifin efektivitasprobityauditdalammencegahkecuranganpengadaanbarangdanjasa |