System-Driven (Un)Fraud: Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah

Achdiar Redy Setiawan · Gugus Irianto · Mohammad Achsin

14 citations0/0 files storedJurnal Akuntansi Multiparadigma

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Local Governance and Development Taxation and Compliance Studies Economic Growth and Fiscal Policies

Abstract

System-Driven (Un)Fraud: Actor’s Meaning of the “Dark Side” of Local Government Financial Management. 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. Traces of "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”. Abstrak: System-Driven (Un)Fraud: Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Tujuan penelitian ini pada mulanya adalah untuk menyingkap laku aktual pada entitas terkecil, yaitu SKPD (Satuan Kerja Perangkat Daerah). Berikutnya, penelitian ini difokuskan untuk menggali makna “sisi gelap” (realitas yang bersembunyi di balik prosedur dan dokumentasi formal yang tertampakkan) dari para aktor aparatur. Hermeneutika Gadamerian dipilih sebagai metodologi penelitian. Jejak “fraud” berpusat pada apa yang diistilahkan aktor sebagai “Dana Taktis”. Aktor memaknai “Dana Taktis” bukanlah bentuk “fraud” sepenuhnya. Hal ini dilandasi fakta bahwa mekanisme “Dana Taktis” bukanlah sebuah praktik yang tersembunyi. Seluruh pihak yang terkait saling mengetahui satu sama lain. Inilah yang kami namakan “system-driven un(fraud)”

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 14 citations exist upstream.

References

2015Qualitative Inquiry and Research Design: Choosing Among Five Approaches 2021Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life 2005Radical Developments in Accounting Thought 2004The Fraud Diamond: Considering the Four Elements of Fraud 2010Fraud Auditing and Forensic Accounting 2007Forensic accounting and fraud investigation for non-experts 2006Rationalization of financial statement fraud in government: An Austrian perspective 2010Integrasi Paradigma Akuntansi: Refleksi atas Pendekatan Sosiologi dalam Ilmu Akuntansi

Cited by

2020Persepsi Stakeholders Dalam Kesiapan Dan Pelaksanaan Pelaporan Keuangan Desa Berbasis Undang - Undang No 6 Tahun 2014

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.