Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi
Abstract
The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in an agency.
Keywords: internal control, accounting fraud
References
Chandrayatna, I. D. G. P., & Ratna Sari, M. M. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 1063. https://doi.org/10.24843/eja.2019.v27.i02.p09
Efrizon, E., Febrianto, R., & Kartika, R. (2020). The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 119. https://doi.org/10.24843/jiab.2020.v15.i01.p11
Ferrari, R. (2015). Writing Narrative Style Literature Reviews. Medical Writing, 24(4), 230– 235. https://doi.org/10.1179/204 7480615z.000000000329
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
Husnurrosyidah, H. (2019). Pengendalian Internal, Love Of Money Terhadap Kecenderungan Kecurangan Akuntansi di BMT Kabupaten Kudus. Ekonika : Jurnal Ekonomi Universitas Kadiri, 4(2), 140. https://doi.org/10.30737/ekonika.v4i2.434
Komang Merawati dan Nym Kusuma Adnyana Mahaputra, L. I. (2017). Moralitas, Pengendalian Internal dan Gender dalam Kecenderungan Terjadinya Fraud. In Moralitas, Pengendalian Internal dan Gender… Jurnal Akuntansi: Vol. XXI (Issue 01).
Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh Good Corporate Governance dan Pengendalian Internal terhadap Pencegahan Fraud. Journal of Economics and Banking, 1(1), 55–60.
Mulyadi, M. (2019). Penelitian Kuantitatif Dan Kualitatif Serta Pemikiran Dasar Menggabungkannya [Quantitative and Qualitative Research and Basic Rationale to Combine Them]. Jurnal Studi Komunikasi Dan Media, 15(1), 128.
Munn, Z., Stern, C., Aromataris, E., Lockwood, C., & Jordan, Z. (2018). What Kind of Systematic Review Should I Conduct? A Proposed Typology and Guidance for Systematic Reviewers in The Medical and Health Sciences. BMC Medical Research Methodology, 18(1), 1–9. https://doi.org/10.1186/s12874- 017-0468-4
Natasya, T. N., Karamoy, H., & Lambey, R. (2017). Pengaruh Komitmen Organisasi Dan Pengendalian Internal Terhadap Resiko Terjadinya Kecurangan (Fraud) Dalam Pelaksanaan Jaminan Kesehatan Di Rumah Sakit Bhayangkara Tk. Iv Polda Sulut. Going Concern: Jurnal Riset Akuntansi, 12(2), 847–856. https://doi.org/10.32400/gc.12.2.18274.2017
Nawawi, A. and A. S. A. P. S. (2017). Internal Control and Employees’ Occupational Fraud on Expenditure Claims. Journal of Financial Crime.
Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 25(3), 891–906. https://doi.org/10.1108/JFC-07-2017-0067
Nusa Bangsa, I. (2018). Accounting Analysis Journal The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments. Accounting Analysis Journal, 7(2), 127–134. https://doi.org/10.15294/aaj.v7i2.20616
Primadhany, A. Y., & Puspaningsih, A. (2018). Analisis Determinan Kecenderungan Kecurangan Akuntansi di Sektor Publik. Behavioral Accounting Journal, 1(1), 62– 83.
Puryati, D., & Febriani, S. (2020). The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. In International Journal of Business and Technology Management (Vol. 2, Issue 3).
Mulyadi (2016) Sistem Akuntansi, Jakarta: Salemba Empat.
Zamzami and I. A. Faiz. (2015) "Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus Pada Sebuah Perguruan Tinggi Negeri," Jurnal Akuntansi Muliparadigma (JAMAL), vol. 6, no. 1, pp. 1-174.
A. Vidiasari and D. Darwis (2020) "Perancangan Sistem Informasi Akuntansi Penjualan Kredit Buku Cetak (Studi Kasus : CV Asri Mandiri)," Jurnal MADANI, vol. 3, no. 1, pp. 13-24.
Wijayanto, N. (2021) Sistem Informasi Akuntansi,(Jakarta: Penerbit Erlangga, 2001) h. 235.
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Sudarmanto, E., & Utami, C. K. (2021). Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran. Jurnal Ilmiah Ekonomi Islam, 7(1), 195. https://doi.org/10.29040/jiei.v7i1.1593
Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159–2165.
Wijaya, W. R. (2021). the Influence of Compensation Suitability, Effectiveness of Internal Control, and Individual Morality on Tendency of Accounting Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 101–118. https://doi.org/10.25105/jipak.v16i1.7208
Yuniarti, R., Lasniroha Sarumpaet, T., Asikin, B., & Ait Noratiani, R. (2017). Internal control influence toward accountancy fraud tendency: case study on local finance service Indramayu District Government. In Article in International Journal of Engineering & Technology (Vol. 5, Issue x)
Efrizon, E., Febrianto, R., & Kartika, R. (2020). The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 119. https://doi.org/10.24843/jiab.2020.v15.i01.p11
Ferrari, R. (2015). Writing Narrative Style Literature Reviews. Medical Writing, 24(4), 230– 235. https://doi.org/10.1179/204 7480615z.000000000329
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
Husnurrosyidah, H. (2019). Pengendalian Internal, Love Of Money Terhadap Kecenderungan Kecurangan Akuntansi di BMT Kabupaten Kudus. Ekonika : Jurnal Ekonomi Universitas Kadiri, 4(2), 140. https://doi.org/10.30737/ekonika.v4i2.434
Komang Merawati dan Nym Kusuma Adnyana Mahaputra, L. I. (2017). Moralitas, Pengendalian Internal dan Gender dalam Kecenderungan Terjadinya Fraud. In Moralitas, Pengendalian Internal dan Gender… Jurnal Akuntansi: Vol. XXI (Issue 01).
Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh Good Corporate Governance dan Pengendalian Internal terhadap Pencegahan Fraud. Journal of Economics and Banking, 1(1), 55–60.
Mulyadi, M. (2019). Penelitian Kuantitatif Dan Kualitatif Serta Pemikiran Dasar Menggabungkannya [Quantitative and Qualitative Research and Basic Rationale to Combine Them]. Jurnal Studi Komunikasi Dan Media, 15(1), 128.
Munn, Z., Stern, C., Aromataris, E., Lockwood, C., & Jordan, Z. (2018). What Kind of Systematic Review Should I Conduct? A Proposed Typology and Guidance for Systematic Reviewers in The Medical and Health Sciences. BMC Medical Research Methodology, 18(1), 1–9. https://doi.org/10.1186/s12874- 017-0468-4
Natasya, T. N., Karamoy, H., & Lambey, R. (2017). Pengaruh Komitmen Organisasi Dan Pengendalian Internal Terhadap Resiko Terjadinya Kecurangan (Fraud) Dalam Pelaksanaan Jaminan Kesehatan Di Rumah Sakit Bhayangkara Tk. Iv Polda Sulut. Going Concern: Jurnal Riset Akuntansi, 12(2), 847–856. https://doi.org/10.32400/gc.12.2.18274.2017
Nawawi, A. and A. S. A. P. S. (2017). Internal Control and Employees’ Occupational Fraud on Expenditure Claims. Journal of Financial Crime.
Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 25(3), 891–906. https://doi.org/10.1108/JFC-07-2017-0067
Nusa Bangsa, I. (2018). Accounting Analysis Journal The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments. Accounting Analysis Journal, 7(2), 127–134. https://doi.org/10.15294/aaj.v7i2.20616
Primadhany, A. Y., & Puspaningsih, A. (2018). Analisis Determinan Kecenderungan Kecurangan Akuntansi di Sektor Publik. Behavioral Accounting Journal, 1(1), 62– 83.
Puryati, D., & Febriani, S. (2020). The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. In International Journal of Business and Technology Management (Vol. 2, Issue 3).
Mulyadi (2016) Sistem Akuntansi, Jakarta: Salemba Empat.
Zamzami and I. A. Faiz. (2015) "Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus Pada Sebuah Perguruan Tinggi Negeri," Jurnal Akuntansi Muliparadigma (JAMAL), vol. 6, no. 1, pp. 1-174.
A. Vidiasari and D. Darwis (2020) "Perancangan Sistem Informasi Akuntansi Penjualan Kredit Buku Cetak (Studi Kasus : CV Asri Mandiri)," Jurnal MADANI, vol. 3, no. 1, pp. 13-24.
Wijayanto, N. (2021) Sistem Informasi Akuntansi,(Jakarta: Penerbit Erlangga, 2001) h. 235.
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Sudarmanto, E., & Utami, C. K. (2021). Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran. Jurnal Ilmiah Ekonomi Islam, 7(1), 195. https://doi.org/10.29040/jiei.v7i1.1593
Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159–2165.
Wijaya, W. R. (2021). the Influence of Compensation Suitability, Effectiveness of Internal Control, and Individual Morality on Tendency of Accounting Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 101–118. https://doi.org/10.25105/jipak.v16i1.7208
Yuniarti, R., Lasniroha Sarumpaet, T., Asikin, B., & Ait Noratiani, R. (2017). Internal control influence toward accountancy fraud tendency: case study on local finance service Indramayu District Government. In Article in International Journal of Engineering & Technology (Vol. 5, Issue x)
Published
2024-01-19
Section
Articles
Copyright (c) 2024 Andi hidayatul Fadlilah, Eko Wiji Pamungkas, A. Ary Setyawan, Carolina Ety Widjayanti, Sari Mustika Widyastuti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
