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- W4285184402 abstract "The purpose of this study is to identify the occurrence of fraud that accompanies the phenomenon of accumulation of budget in each budget realisation at the end of the fiscal year, in a local government agency in Indonesia. A qualitative research method using the phenomenological approach obtained indicates a fraud accompanying the phenomenon due to the performance target of budget implementation, particularly in the availability of the remaining budget that has not been absorbed optimally, which is a common thing to happen in government agencies in Madura. Fictitious activities carry out fraud, manipulate evidence of expenditure, and create activities that are not important and useless. This research is limited to a local government agency, so it cannot be generalised to other government agencies. Further research can be carried out on other government agencies or government companies with a different approach." @default.
- W4285184402 created "2022-07-14" @default.
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- W4285184402 date "2022-01-01" @default.
- W4285184402 modified "2023-10-07" @default.
- W4285184402 title "Revealing the fraud at the end of the fiscal year at local government agencies in Indonesia" @default.
- W4285184402 doi "https://doi.org/10.1504/ijpspm.2022.123723" @default.
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