IMPLEMENTATION OF INTERNAL CONTROL IN THE INVENTORY TO DETECTING AND PREVENTING FRAUD IN UMKM LACAFACA BANDUNG CITY

Eldina Alipphia; Andhika Ligar Hardika

Authors

Eldina Alipphia Universitas Widyatama
Andhika Ligar Hardika Universitas Widyatama

Keywords:

Internal Control Inventory Cycle, Warehousing, Fraud

Abstract

This study aims to find out how fraud can be detected and prevented by using internal control measures in the inventory and storage (warehousing) cycle. The research method used is qualitative research where the results of the qualitative study have a meaningful unique understanding. Data collection techniques were carried out using triangulation (a combination of observation, interviews, documentation). Data analysis is qualitative or inductive. Then the place used in the initial research was the Lacafaca UMKM. The results showed that internal control was not effective in preventing and detecting fraud in the inventory and warehousing cycle at UMKM Lacafaca. If the risk of fraud cannot be handled and prevented adequately, this risk can harm the company. The application of written ethical standards to companies can be a solution to prevent fraud in Lacafaca SMEs

Downloads

Download data is not yet available.

References

AFCE, Managing the Business Risk of Fraud: Practical Guide. Texas: Association of Certified Fraud Examiner. 2016.

A. Wicaksono, A. Kusmintarti, and N. Eltivia, “ANALYSIS AND DESIGN OF INVENTORY ACCOUNTING INFORMATION SYSTEM APPLICATIONS TO IMPROVE INTERNAL CONTROL IN MSMEs FILO CR MALANG 1,2,3,” Int. J. Multidiscip. Res. Lit. IJOMRAL, vol. 1, no. 6, pp. 660–669, 2022.

Y. Z. Warkula, A. Kusumawati, P. Akuntansi, and U. H. Makassar, “UTSAHA ( Journal of Entrepreneurship ) The Impact of Accounting Implementation , Budget User Behavior , and Internal Control on Fraud Prevention of Regional Apparatus Organizations in Aru Islands Regency,” vol. 1, no. 3, 2022.

D. Christine and Apriwandi, “Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Badan Urusan Logistik ( BULOG ),” Own. Ris. J. Akunt., vol. 6, pp. 3270–3280, 2022.

Apriwandi and Herycson, “Cyber Crime Dan Fraud Kartu Kredit Dan Kartu Debit : Perspektif Akuntansi,” JUEB J. Ekon. dan Bisnis, vol. 1, no. 3, 2022.

R. A. Putri and P. I. Nugroho, “SAK-EMKM IMPLEMENTATION of MEDIUM ENTERPRISE FINANCIAL STATEMENT In Salatiga (Case Study of Medium Enterprise XZY in Salatiga),” Int. J. Soc. Sci. Bus., vol. 4, no. 2, pp. 242–250, 2020, doi: 10.23887/ijssb.v4i2.24050.

E. Sutrisno, Manajemen Sumber Daya Manusia. 2017.

D. Krisdianti and I. Supriatna, “Evaluasi Penerapan Sistem Pengendalian Internal Dalam Pencegahan Kecurangan Persediaan Dengan Menggunakan Kerangka Kerja COSO,” Indones. Account. Lit. J., vol. 2, no. 2, pp. 422–435, 2022, doi: 10.35313/ialj.v2i2.3375.

Sugiyono, Metode Penelitian Bisnis. Bandung: Alfabeta, 2014.

Sugiyono, Metode Penelitian Kuantitatif. Bandung: Alfabeta, 2018.

AICPA, The Importance of Internal Control in Financial Reporting and Safeguarding Plan Assets. Durham. North Carolina. United States, 2014.

A. Sukrisno, Auditing ( Pemeriksaan Akuntan ) oleh KAP. 2017.

C. S. Warren, Pengantar Akuntansi-Adaptasi Indonesia. Edisi Dua Puluh Lima. Cetakan Keempat. Jilid 1. 2017.

S. Herlita and B. I. Bayunitri, “Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan (Studi Kasus pada PT. Dirgantara Indonesia (Persero) Kota Bandung),” J. Akunt. Bisnis dan Ekon., vol. 7, no. 1, pp. 1805–1830, 2021.

N. Pella, “Analisis Sistem Akuntansi Persediaan Pada CV. Nusantara Notebook,” Pros. FRIMA (Festival Ris. Ilm. Manaj. dan Akuntansi), no. 2, pp. 251–259, 2019.