J-MACC: Journal of Management and Accounting

View Publication Info
Field Value
Creator Afkar, Taudlikhul
Wicaksono, Johan Wahyu
Faujiah, Ani
Description The purpose of this study is to design an ideal accounting to prevent corruption. Qualitative research is used for data analysis with sample research on KJKS Manfat and KJKS Harapan Surabaya. Data triangulation is used to collect data, with data validity tests internally, externally, reliably, and objectively. The analysis technique used is taxonomic analysis by explaining in detail the domain of the results of data collection. The results showed that the ideal accounting design to prevent corruption in a cooperative Islamic financial institution is by running an accounting system in accordance with the SOP, making accounting records based on validated transaction evidence, conducting form forms and functions that can only be used by the agency with the authority in accordance with the functional position, then keep records of transaction evidence in the order in which they were made. The treatment of internal control that is not only in compliance with SOPs such as checking all transaction evidence with a record, but by giving a sense of comfort in doing work and rewarding staff through financial adequacy as a preventive measure to prevent fraud committed so that the system runs in accordance with the rules.
Publisher Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan
Date 2020-04-30
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source J-MACC : Journal of Management and Accounting; Vol 3 No 1 (2020): April; 60-82
J-MACC; Vol 3 No 1 (2020): April; 60-82
Language eng

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us


Copyright © 2015-2018 Simon Fraser University Library