Peranan Panitia Pengadaan Barang/Jasa dalam Mengurangi Fraud di Perguruan Tinggi (Studi Kualitatif)

Abstract

The purpose of this study is to analyze fraud and the role of c o m m i t t e to detect fraud. Informan are commitment maker officials (PPK) and committe (panitia). The sampling technique that is used in this paper is purposive sampling. The primary data is used in this research.Qualitative method is used by the researchers. The results showed that potential fraud occurs in university are due to lack of internal control and accounting anomaly. The weakness of internal control occurs because system is not optimal and there is rotation of employees. Besides that lack of internal control of management due to the workload while accounting anomalies occur because of bad budgeting and funding delays. Now the improvements system continue to be made such as adding a whistle blower and improvements in the budget system so that accounting anomalies can be reduced and the transparency, Accountability can be realized