Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta)
DOI:
10.33395/owner.v3i2.131Keywords:
fraud, anti-fraud, port, IndonesiaAbstract
The purpose of this study was to determine the anti-fraud and fraud in the port sector. The research method used in this research is a qualitative approach, with the case study. The results of this study found that fraud has been done by employees (employee fraud), management (management fraud), supplier (vendor fraud) and customer (customer fraud) and anti-fraud program, PT Pelindo II has launched IPC Bersih program as a form of implementation of Whistleblowing System.
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References
Arens, Alvin A., Elder, Randal J., Beasley, Mark S. (2012). Auditing and Assurance Services: an Integrated Approach.(USA:Pearson Prentice Hall).h.336.
Association of Certified Fraud Examiners.(2012). Fraud Examiners Manual (International Edition).(USA: ACFE,.Inc).hh.4.617-4.623.
Coenen, Tracy. (2008). Essentials of Corporate Fraud (Canada:John Wiley & Sons, Inc).h.6.
Hot,. Ibrahim. (2017). Rahasia Dibalik Sapu Bersih Pungli.(Yogyakarta:Deepublish Publisher).h.9.
Pusat Pengembangan Internal Audit. (2015). Fraud Risk & Control.(Jakarta: Yayasan Pendidikan Internal Audit). h.7.
Safuan. (2017). Panduan Praktis Internal Auditor. (Bandung:Alfabeta).h.12.
Setianto, Hari., dkk. (2008). Fraud Auditing (Jakarta: Yayasan Pendidikan Internal Audit).h.3.
Majalah
Solahuddin, Moh.,Toha.(2016), Majalah Paraikatte Prograssive & Innovative, Majalah Perwakilan BPKP Sulawesi Selatan Edisi Triwulan III – Volume 26. Hal. 2.
Association of Certified Fraud Examiners.(2012). Fraud Examiners Manual (International Edition).(USA: ACFE,.Inc).hh.4.617-4.623.
Coenen, Tracy. (2008). Essentials of Corporate Fraud (Canada:John Wiley & Sons, Inc).h.6.
Hot,. Ibrahim. (2017). Rahasia Dibalik Sapu Bersih Pungli.(Yogyakarta:Deepublish Publisher).h.9.
Pusat Pengembangan Internal Audit. (2015). Fraud Risk & Control.(Jakarta: Yayasan Pendidikan Internal Audit). h.7.
Safuan. (2017). Panduan Praktis Internal Auditor. (Bandung:Alfabeta).h.12.
Setianto, Hari., dkk. (2008). Fraud Auditing (Jakarta: Yayasan Pendidikan Internal Audit).h.3.
Majalah
Solahuddin, Moh.,Toha.(2016), Majalah Paraikatte Prograssive & Innovative, Majalah Perwakilan BPKP Sulawesi Selatan Edisi Triwulan III – Volume 26. Hal. 2.
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Published
2019-07-13
How to Cite
Safuan, S., & Budiandru, B. (2019). Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta). Owner : Riset Dan Jurnal Akuntansi, 3(2), 54-65. https://doi.org/10.33395/owner.v3i2.131
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Copyright (c) 2019 Safuan Safuan, Budiandru Budiandru
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
