The fraud portrait in budget planning by the regional government apparatus

This study aims to identify the existence of fraud that appears in the practice of budget preparation. It is a case study conducted in Blue Zone Regional Device by using participant observation method. The informants were the financial managers. The results showed that fraud on budgeting involves al...

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Bibliographic Details
Main Authors: Nova Indriani, Moh Nizarul Alim, Bambang Haryadi
Format: Article
Language:English
Published: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2019-04-01
Series:Journal of Economics, Business & Accountancy
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/jebav/article/view/1374