Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah
The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that a...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2013-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/228/209 |
| _version_ | 1828485003533615104 |
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| author | Achdiar Redy Setiawan Gugus Irianto M. Achsin |
| author_facet | Achdiar Redy Setiawan Gugus Irianto M. Achsin |
| author_sort | Achdiar Redy Setiawan |
| collection | DOAJ |
| description | The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that are displayed) from the actors who are government apparatus. Hermeneutics Gadamerian was chosen as the research methodology. Tracesof "fraud" pivots on what is termed "Dana Taktis”. Actors interpreted the mechanism of "Dana Taktis" not as a form of fraud. This was based on the fact that existing internal procedures of “Dana Taktis” practices on SKPD was not hidden. All parties recognnised each other as parts ofa system. We name this phenomena as “system-driven (un) fraud” |
| first_indexed | 2024-12-11T09:05:23Z |
| format | Article |
| id | doaj.art-5e66eb3ed27b49e78e1bdff6e10fc211 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-11T09:05:23Z |
| publishDate | 2013-04-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-5e66eb3ed27b49e78e1bdff6e10fc2112022-12-22T01:13:38ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792013-04-014185100Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan DaerahAchdiar Redy Setiawan0Gugus Irianto1M. Achsin2Universitas Trunojoyo MaduraUniversitas BrawijayaUniversitas BrawijayaThe purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that are displayed) from the actors who are government apparatus. Hermeneutics Gadamerian was chosen as the research methodology. Tracesof "fraud" pivots on what is termed "Dana Taktis”. Actors interpreted the mechanism of "Dana Taktis" not as a form of fraud. This was based on the fact that existing internal procedures of “Dana Taktis” practices on SKPD was not hidden. All parties recognnised each other as parts ofa system. We name this phenomena as “system-driven (un) fraud”http://jamal.ub.ac.id/index.php/jamal/article/view/228/209pengelolaan keuangan daerah“sisi gelap”fraudhermeneutics gadameriansystem driven (un)fraud |
| spellingShingle | Achdiar Redy Setiawan Gugus Irianto M. Achsin Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah Jurnal Akuntansi Multiparadigma pengelolaan keuangan daerah “sisi gelap” fraud hermeneutics gadamerian system driven (un)fraud |
| title | Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah |
| title_full | Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah |
| title_fullStr | Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah |
| title_full_unstemmed | Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah |
| title_short | Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah |
| title_sort | tafsir aparatur terhadap sisi gelap pengelolaan keuangan daerah |
| topic | pengelolaan keuangan daerah “sisi gelap” fraud hermeneutics gadamerian system driven (un)fraud |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/228/209 |
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