How to cite this paper
Hamid, A & Nasih, M. (2021). Fraud prevention of village funds in East Java Indonesia.Management Science Letters , 11(7), 2033-2044.
Refrences
ACFE (2012), “Report to the nations on occupational fraud and abuse”, available at: www.acfe.com/
uploadedFiles/ACFE_Website/Content/rttn/2012-report-to-nations.pdf (accessed 24 January 2014)
(AICPA), A. I. of C. P. A. (2002). Due Profesional Care in The Performance Of Work. Statement Auditing Standart No. 230. New York, NY:AICPA.
Adams, G. W., Campbell, D. R., Campbell, M., & Rose, M. P. (2006). Fraud prevention. The CPA Journal, 76(1), 56.
Ashbaugh‐Skaife, H., Collins, D. W., Kinney Jr, W. R., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review, 83(1), 217–250.
Barra, R. A. (2010). The impact of internal controls and penalties on fraud. Journal of Information Systems, 24(1), 1–21.
Berger, L., Perreault, S., Wainberg, J., Courtois, C., Gendron, Y., Donelson, D. C., Ege, M. S., McInnis, J. M., & Fan, Y. (2017). Auditing: A Journal of Practice & Theory A Publication of the Auditing Section of the American Accounting Association.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5).
Bishop, T. J. F. (2004). Preventing, deterring, and detecting fraud: What works and what doesn’t. Journal of Investment Compliance, 5(2).
Button, M., Gee, J., & Brooks, G. (2012). Measuring the cost of fraud: an opportunity for the new competitive advantage. Journal of Financial Crime, 19(1).
Carpenter, B. W., & Mahoney, D. P. (2001). Analyzing organizational fraud. Internal Auditor, 58(2), 33.
CIMA. (2009). Fraud risk management: a guide to good practice. www.cimaglobal.com/documents/importeddocuments/cid_techguide_fraud_risk_management_feb09.pdf.pdf101
Conroy, S. J., & Emerson, T. L. N. (2004). Business ethics and religion: Religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50(4), 383–396.
Daigle, R. J., Hayes, D. C., & Morris, P. W. (2014). Dr. Phil and Montel help AIS students “get real” with the fraud triangle. Journal of Accounting Education, 32(2), 146–159.
Deng, Y., Morck, R., Wu, J., & Yeung, B. (2015). China’s pseudo-monetary policy. Review of Finance, 19(1), 55–93.
Doig, A. (2014). Roadworks ahead? Addressing fraud, corruption and conflict of interest in English local government. Local Government Studies, 40(5), 670–686.
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory, 36(3), 45–69.
Girgenti, R. H., & Hedley, T. P. (2011). Managing the risk of fraud and misconduct: meeting the challenges of a global, regulated and digital environment. McGraw Hill Professional.
Glock, C. Y., & Stark, R. (1970). Religion and society in tension: a publi. from the research program in the Sociology of Religion Survey Research Center, Univ. of Calif., Berkeley.
Hair, J., Celsi, M., Money, A., Samouel, P. and Page, M. (2016). Essentials of Business Research Methods, 3rd ed. Routledge/Taylor & Francis.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589-628.
Hernandez, J. R., & Groot, T. L. C. M. (2007). Corporate fraud: Preventive controls which lower fraud risk. ARCA, Amsterdam Research Center in Accounting.
Hollow, M. (2014). Rogue Banking: a history of financial fraud in interwar Britain. Springer.
IUCN. (2008). The IUCN anti-fraud policy. http://cmsdata.iucn.org/downloads/anti_fraud_policy.pdf
Kapardis, M. K., & Papastergiou, K. (2016). Fraud victimization in Greece: room for improvement in prevention and detection. Journal of Financial Crime, 23(2).
KPMG. (2013). KPMG Forensic– Survey of fraud, bribery and corruption in Australia and New Zealand 2012.
Kummer, T.-F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal.
Laufer, D. (2011). Small business entrepreneurs: A focus on fraud risk and prevention. American Journal of Economics and Business Administration, 3(2), 401–404.
Mihret, D. G. (2014). How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative. Critical Perspectives on Accounting, 25(8), 771–782.
Murphy, P. R., & Dacin, M. T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101(4), 601–618.
Neff, J. A. (2006). Exploring the dimensionality of “religiosity” and “spirituality” in the Fetzer multidimensional measure. Journal for the Scientific Study of Religion, 45(3), 449–459.
Omar, N., & Abu Bakar, K. M. (2012). Fraud prevention mechanisms of Malaysian government-linked companies: An assessment of existence and effectiveness. Journal of Modern Accounting and Auditing, 8(1), 15–31.
Perri, F. S., & Brody, R. G. (2012). The optics of fraud: Affiliations that enhance offender credibility. Journal of Financial Crime, 19(3).
Peterson, B. K., & Zikmund, P. E. (2004). 10 truths you need to know about fraud. Strategic Finance, 29–35.
Pong, C., Fraser, I., Barlaup, K., Drønen, H. I., & Stuart, I. (2009). Restoring trust in auditing: Ethical discernment and the Adelphia scandal. Managerial Auditing Journal, 24(2).
RATLEY, J. (n.d.). Report to the Nations: On occupational fraud and abuse. 2012. Access in Http://Www. Acfe. Com/UploadedFiles/ACFE_ Website/Content/Rttn/2012-Report-to-Nations. Pdf.
Seetharaman, A., Low, K. L. T., & Saravanan, A. S. (2004). Comparative justification on intellectual capital. Journal of Intellectual Capital, 5(4).
Sengur, E. D. (2012). AUDITORS’PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY. Annales Universitatis Apulensis-Series Oeconomica, 14(1).
Shanmugam, J. K., Ali, A., Hassan, M., & Haat, C. (2012). Internal control, risk management and fraud prevention measures on SMEs: reliability and validity of research instrument. Small, 100, 12–18.
Sow, A. N., Basiruddin, R., Mohammad, J., & Rasid, S. Z. A. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis Bisnis Edisi Kedua. Rajawali Pers.
Wells, J. T. (2004). New approaches to fraud deterrence. JOURNAL OF ACCOUNTANCY-NEW YORK-, 197(2), 72–76.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
uploadedFiles/ACFE_Website/Content/rttn/2012-report-to-nations.pdf (accessed 24 January 2014)
(AICPA), A. I. of C. P. A. (2002). Due Profesional Care in The Performance Of Work. Statement Auditing Standart No. 230. New York, NY:AICPA.
Adams, G. W., Campbell, D. R., Campbell, M., & Rose, M. P. (2006). Fraud prevention. The CPA Journal, 76(1), 56.
Ashbaugh‐Skaife, H., Collins, D. W., Kinney Jr, W. R., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review, 83(1), 217–250.
Barra, R. A. (2010). The impact of internal controls and penalties on fraud. Journal of Information Systems, 24(1), 1–21.
Berger, L., Perreault, S., Wainberg, J., Courtois, C., Gendron, Y., Donelson, D. C., Ege, M. S., McInnis, J. M., & Fan, Y. (2017). Auditing: A Journal of Practice & Theory A Publication of the Auditing Section of the American Accounting Association.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5).
Bishop, T. J. F. (2004). Preventing, deterring, and detecting fraud: What works and what doesn’t. Journal of Investment Compliance, 5(2).
Button, M., Gee, J., & Brooks, G. (2012). Measuring the cost of fraud: an opportunity for the new competitive advantage. Journal of Financial Crime, 19(1).
Carpenter, B. W., & Mahoney, D. P. (2001). Analyzing organizational fraud. Internal Auditor, 58(2), 33.
CIMA. (2009). Fraud risk management: a guide to good practice. www.cimaglobal.com/documents/importeddocuments/cid_techguide_fraud_risk_management_feb09.pdf.pdf101
Conroy, S. J., & Emerson, T. L. N. (2004). Business ethics and religion: Religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50(4), 383–396.
Daigle, R. J., Hayes, D. C., & Morris, P. W. (2014). Dr. Phil and Montel help AIS students “get real” with the fraud triangle. Journal of Accounting Education, 32(2), 146–159.
Deng, Y., Morck, R., Wu, J., & Yeung, B. (2015). China’s pseudo-monetary policy. Review of Finance, 19(1), 55–93.
Doig, A. (2014). Roadworks ahead? Addressing fraud, corruption and conflict of interest in English local government. Local Government Studies, 40(5), 670–686.
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory, 36(3), 45–69.
Girgenti, R. H., & Hedley, T. P. (2011). Managing the risk of fraud and misconduct: meeting the challenges of a global, regulated and digital environment. McGraw Hill Professional.
Glock, C. Y., & Stark, R. (1970). Religion and society in tension: a publi. from the research program in the Sociology of Religion Survey Research Center, Univ. of Calif., Berkeley.
Hair, J., Celsi, M., Money, A., Samouel, P. and Page, M. (2016). Essentials of Business Research Methods, 3rd ed. Routledge/Taylor & Francis.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589-628.
Hernandez, J. R., & Groot, T. L. C. M. (2007). Corporate fraud: Preventive controls which lower fraud risk. ARCA, Amsterdam Research Center in Accounting.
Hollow, M. (2014). Rogue Banking: a history of financial fraud in interwar Britain. Springer.
IUCN. (2008). The IUCN anti-fraud policy. http://cmsdata.iucn.org/downloads/anti_fraud_policy.pdf
Kapardis, M. K., & Papastergiou, K. (2016). Fraud victimization in Greece: room for improvement in prevention and detection. Journal of Financial Crime, 23(2).
KPMG. (2013). KPMG Forensic– Survey of fraud, bribery and corruption in Australia and New Zealand 2012.
Kummer, T.-F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal.
Laufer, D. (2011). Small business entrepreneurs: A focus on fraud risk and prevention. American Journal of Economics and Business Administration, 3(2), 401–404.
Mihret, D. G. (2014). How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative. Critical Perspectives on Accounting, 25(8), 771–782.
Murphy, P. R., & Dacin, M. T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101(4), 601–618.
Neff, J. A. (2006). Exploring the dimensionality of “religiosity” and “spirituality” in the Fetzer multidimensional measure. Journal for the Scientific Study of Religion, 45(3), 449–459.
Omar, N., & Abu Bakar, K. M. (2012). Fraud prevention mechanisms of Malaysian government-linked companies: An assessment of existence and effectiveness. Journal of Modern Accounting and Auditing, 8(1), 15–31.
Perri, F. S., & Brody, R. G. (2012). The optics of fraud: Affiliations that enhance offender credibility. Journal of Financial Crime, 19(3).
Peterson, B. K., & Zikmund, P. E. (2004). 10 truths you need to know about fraud. Strategic Finance, 29–35.
Pong, C., Fraser, I., Barlaup, K., Drønen, H. I., & Stuart, I. (2009). Restoring trust in auditing: Ethical discernment and the Adelphia scandal. Managerial Auditing Journal, 24(2).
RATLEY, J. (n.d.). Report to the Nations: On occupational fraud and abuse. 2012. Access in Http://Www. Acfe. Com/UploadedFiles/ACFE_ Website/Content/Rttn/2012-Report-to-Nations. Pdf.
Seetharaman, A., Low, K. L. T., & Saravanan, A. S. (2004). Comparative justification on intellectual capital. Journal of Intellectual Capital, 5(4).
Sengur, E. D. (2012). AUDITORS’PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY. Annales Universitatis Apulensis-Series Oeconomica, 14(1).
Shanmugam, J. K., Ali, A., Hassan, M., & Haat, C. (2012). Internal control, risk management and fraud prevention measures on SMEs: reliability and validity of research instrument. Small, 100, 12–18.
Sow, A. N., Basiruddin, R., Mohammad, J., & Rasid, S. Z. A. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis Bisnis Edisi Kedua. Rajawali Pers.
Wells, J. T. (2004). New approaches to fraud deterrence. JOURNAL OF ACCOUNTANCY-NEW YORK-, 197(2), 72–76.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.