Potret Fraud pada Penyusunan Anggaran Perangkat Daerah

This study aims to identify the existence of fraud that appears in the practice of budget preparation. The design of the study used case study in Blue Zone Regional Device by using participant observation method. Informan is the financial manager. The results of this study indicate that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff and exchequer. Fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do the things (rationalization)