The fraud portrait in budget planning by the regional government apparatus

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:
budgeting planning
estimate
fraud
Online Access:https://journal.perbanas.ac.id/index.php/jebav/article/view/1374

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