Bukti Empris Potensi Accounting Fraud Untuk Pengambilan Keputusan Manajemen Bagi Koperasi Di Era Industri 4.0

Ghofirin, Mohammad and Algristian, Hafid (2019) Bukti Empris Potensi Accounting Fraud Untuk Pengambilan Keputusan Manajemen Bagi Koperasi Di Era Industri 4.0. SENIMA 4: Seminar Nasional Manajemen.

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Official URL: http://senima.conference.unesa.ac.id/

Abstract

This research identifies the existence of accounting fraud in KPRI in Surabaya and how the implications are in making cooperative management decisions. The study was conducted with a quantitative approach and type of descriptive research. This study limits the scope of respondents in the Cooperative Employees of the Republic of Indonesia (KPRI) with a large turnover (above Rp. 5 billion of the adequacy of the sample descriptive research studied by 30 respondents. Data collection is done by using a questionnaire technique and the results are processed using a descriptive analysis technique as a percentage. there is the potential for accounting fraud to be so low that this has implications for the aspects of management and organization of cooperative companies.

Item Type: Article
Uncontrolled Keywords: accounting fraud; cooperative; industry 4.0; triangle fraud model.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economics and Business > Program Study of Management
Depositing User: Mr. . Aji
Date Deposited: 11 Feb 2022 06:22
Last Modified: 21 Jul 2022 01:42
URI: http://repository.unusa.ac.id/id/eprint/8551

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