Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy)

Riska Larasati, Edy Sujana
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Abstract

This study aims to obtain empirical evidence about accounting fraud in the Cooperative Mitra Jaya Kelurahan Penarukan Buleleng District from the perspective of pressure, opportunity, rationalization, competency, and arrogance. This research is a descriptive qualitative research. The data used in this study are primary data and secondary data. The results of this study indicate that: (1) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of pressure, such as the existence of debt, luxury lifestyle to debt which is not in accordance with the loan agreement, resulting in bad credit that results in cooperative capital to impact on the division of SHU at the end of the year. (2) Fraud conducted by Koperasi Mitra Jaya is seen from the aspect of opportunity, among others, because it is supported by situations and conditions that enable someone to cheat or an opportunity to manipulate financial and personal data related to loan applications. (3) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of rationalization, among others because the attitude of the perpetrators who are looking for reasons to justify the crime they have committed so that it can be accepted by the community. (4) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of competency, among others because the actor has the ability to override internal control and control it in accordance with his social position for his personal interests. (5) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of arrogance which is an attitude of superiority and greed in a person who considers that company policies and procedures simply do not apply personally so that the perpetrators are free to commit fraud.
本研究旨在从压力、机会、合理化、胜任力、傲慢等角度,获取合作区Mitra Jaya Kelurahan Penarukan Buleleng的会计舞弊实证。本研究为描述性质的研究。本研究使用的数据分为一手数据和二次数据。本研究结果表明:(1)Mitra Jaya合作社的欺诈行为可以从压力方面看出来,如存在债务,奢侈的生活方式,债务不符合贷款协议,导致信用不良,导致合作社资金在年底对SHU的划分产生影响。(2) Koperasi Mitra Jaya进行的欺诈行为是从机会的角度来看的,因为它是由允许某人作弊的情况和条件或操纵与贷款申请相关的财务和个人数据的机会所支持的。(3) Mitra Jaya合作社的欺诈行为可以从合理化方面来看,其中包括犯罪者的态度,他们正在寻找理由为他们所犯的罪行辩护,使其能够被社区所接受。(4) Mitra Jaya合作社的欺诈行为从胜任力的角度来看,其中一个原因是行为人为了个人利益,具有超越内部控制的能力,能够按照自己的社会地位控制内部控制。(5) Mitra Jaya合作社的欺诈行为是从傲慢的角度来看的,这是一种优越感和贪婪的态度,一个人认为公司的政策和程序根本不适用于个人,从而使肇事者可以自由地进行欺诈。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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