Suharyono, . (2025) Implementasi Internal Audit Dalam Mendeteksi Fraud Pada Perusahaan Konstruksi PT XYZ. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is to evaluate how Internal Audit Implementation in detecting fraud, through 4 governance: 1. Procurement of Employees and Labor, 2. Procurement of Materials and Subcontractors, 3. Finance, 4. Billing of Contract Progress, in the construction of Apartment A and Ruko CC in Jakarta. The researcher used a qualitative research method with an ethnomethodology approach, the Author was assisted by 9 Informants: MS1, MS2, MA, MS, PID Main Informants. Informants MD, MB, PS and S supporting informants as triangulation. That Employee Procurement Governance is carried out by PM not HRD, nepotism arises, contradicts the culture of Integrity, SOP and ISO 37001 SMAP. In Ethnometodology, Labor Governance is depicted that the culture of fraud still occurs. The model: eating together, cutting the results of the survey, cash back, pretending to borrow, asking for quotas, daily wages. Material and Subcontractor governance is in accordance with SOP but some deviate from SOP because of the owner's MOU. That the Financial Management of the 2-weekly Aanvraag is in accordance with SOP, but cash expenditures have not been strictly regulated and have the potential for fraud. That the Contract Collection Procedure is in accordance with SOP, but the owner is holding back a maximum progress value of 95%, additional work is held back until the end of the project, harming PT XYZ. That consistent, routine and high integrity Internal Audit can detect fraud. Keywords : Employee and Labor Governance, Materials and Subcontracts, Finance and Progress Billing, Fraud, Internal Audit
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | 2210124009, Suharyono Pembimbing : Dr.Ni Putu Eka Widiastuti , SE, M.Si.CSRS+, CA dan Dr. Taufiq Supriadi, SE, MT, CSFA, CertDA, GRCE Penguji 1 : Lidya Primta S., SE, M.Si, Ak, CA, Ph.D Penguji 2 : Dr. Ferry Irawan, SE.,Ak., S.ST., S.H., M.E, MPP, BKP,CPA,CSRA |
| Uncontrolled Keywords: | Employee and Labor Governance, Materials and Subcontracts, Finance and Progress Billing, Fraud, Internal Audit |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | SUHARYONO |
| Date Deposited: | 17 Feb 2025 05:31 |
| Last Modified: | 17 Feb 2025 05:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34573 |
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