ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH FRAUD PADA BUMDESMA SENDANG

Abstract

The growing times the higher the fraudulent or common levels in the Fraud. Fraud
is a criminal fraud that aims to benefit financially. ACFE mentions there are three
types of Fraud that is Asset Misoppropration, Fraud of financial statements and
corruption. The greatest impact of Fraud is poverty, so the government forms a
empowerment program called PNPM-MPd that eventually transforms into
Bumdesma or a village-owned business entity. BUMDESMA Sendang is far from
the city center, where the majority of local human resources are lacking in
education. But this situation does not make Bumdesma Sendang suffered cheating.
Because Bumdesma Sendang is able to implement accounting information systems
and internal control systems in preventing fraud well. This research uses descriptive
qualitative approach. Based on findings by researchers, the recording system in
Bumdesma Sendang still using Microsoft Excel and manual recording, no special
app to record it. Internal controls on Bumdesma Sendang on essence are done in the
basis (supervisory attached) by BP or the Supervisory Agency. But everyone
involved in it has the right to oversee each other. The accounting system of the
internal information and the internal control system is well but not maximized so it
is still vulnerable to the fraud or fraud. To the foreheads expect more maximal with
more systems and controls that are more maximal so that the occurrence of fraud
smaller.
Keywords: Accounting Information Systems, Fraud And Internal Control Systems