Detail Karya Ilmiah

  • SISI REMANG PENGELOLAAN DANA PROGRAM PENANGGULANGAN HIV/AIDS
    Penulis : SUBAIDA
    Dosen Pembimbing I : Dr. Siti Musyarofah, SE., M.Si., Ak., CA
    Dosen Pembimbing II :Dr. Prasetyono, SE., M.Si.
    Abstraksi

    Tujuan penelitian ini untuk mengetahui praktik fraud dan bagaimana strategi anti fraud dalam pengelolaan dana program penanggulangan HIV/AIDS. Penelitian dilakukan dengan metode kualitatif dengan desain studi kasus di LSM Melati. Metode pengumpulan data yang digunakan adalah dokumentasi, wawancara tidak berstruktur. Informan terdiri dari para petugas yang menangani program penanggulangan HIV/AIDS di LSM Melati. Hasil penelitian ditemukan bahwa pada pengelolaaan dana program penanggulangan HIV/AIDS di LSM Melati terdapat kecurangan berupa asset misappropriation, fraudulent statement dan expense reimbursement schemes. Fraud pada kegiatan pelaksanaan program yaitu kegiatan yang bersifat fiktif, peserta kegiatan fiktif, mark up anggaran dan Nota transaksi palsu. Fraud pada tahap pelaporan dan pertangungjawaban yaitu, Dokumentasi kegiatan fiktif palsu, TOR kegiatan fiktif, narasi hanya sebuah karangan fiktif, daftar hadir palsu, pembuatan nota palsu, pengawasan dana dan kegiatan sekedar kepercayaan, Karyawan fiktif, dan Pemotongan honor karyawan. Kata Kunci : LSM, pengelolaan, pelaksanaan, laporan pertangungjawaban

    Abstraction

    The purpose of this research is to know the practice of fraud done and how unfraud strategy in fund management of HIV/AIDS prevention program. The research was conducted by qualitative method with case study design at NGO Melati. Data collection methods used are documentation, unstructured interviews and observations. The informant consisted of the officers who handled the HIV/AIDS prevention program at NGO Melati. The results of the study found that in managing funds for HIV/AIDS prevention programs in NGO Melati, there were cheating on asset misappropriation, fraudulent statement and expense reimbursement schemes. Fraud at the stage of program implementation activities are Activities that are fictitious, participants of fictitious activities, mark up activity budgets, and fraudulent transaction notes. Fraud at the stage of reporting and accountability are Documentation of fictitious false activities, TOR of fictitious activities, narratives only a fictitious article, false attendance list, creation of false notes, monitoring of funds and activities just trust, fictitious employees, and employee honor deductions. Keywords: NGO, management, implementation, accountability report

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