OSREL stie-mce
Online Search and Retrieval Library
Faculty Research
IMPLEMENTASI PENGENDALIAN INTERNAL PADA ASSET UKM GUNA MENGURANGI RISIKO FRAUD
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| Author | SRI YATI (Tim: Anggota 1) |
| ID | 202.710.071 |
| Published Date | 01-01-1900 |
Abstract
Abstract This research is aimed to abserve the implementation of internal control applied in SMEs and provide recommendations for internal controls implementation in SMEs to reduce fraud risk. All SMEs are located in Malang Region, East Java, and meet the criteria of the Law of Republic Indonesia Number 20 of 2008 on Micro, Small and Medium. SMEs are selected using random sampling with the criteria of having the motivation and commitment to improve internal control in the companies in reducing fraud risk. A qualitative method is used to obtain a comprehensive analysis of research problem. Data were obtained through observation, interviews and quentionnaires to illustrate the implementation of internal controls applied by SMEs. The results showed that internal controls were run on SMEs still need improvement in order to reduce fraud risks in term of componies' revenue, cash or bank expenditure, accounts receivable, inventory, and fixed assets. Keyword: Internal control, SMEs, Fraud Risk