scholarly journals The Implementation of Fraud Risk Assessment and Anti-Fraud Strategy in Government Institution XYZ

2022 ◽  
Vol 6 (2) ◽  
pp. 285
Author(s):  
Teguh Wibowo ◽  
Agustinus Nicholas L. Tobing
Keyword(s):  
Risk Assessment ◽  
Group Discussion ◽  
Study Approach ◽  
Fraud Risk ◽  
Risk Scenarios ◽  
Risk Appetite ◽  
Medium Level ◽  
The Government ◽  
High Level ◽  
Government Institution

Government Institution XYZ is one of the government institutions trying to build bureaucratic reform and minimize fraud risk. This study attempted to conduct a fraud risk assessment to identify, analyze, evaluate, and determine appropriate anti-fraud strategies to various fraud risk scenarios that may occur in Government Institution XYZ. The research was conducted qualitatively with a case study approach. The data were collected through document analysis, questionnaires, interviews, and Focused Group Discussion (FGD). Based on the FRA results, researchers identified thirteen fraud risk scenarios that organization needs to anticipate. Considering the organization’s risk appetite, there are two very high-level risk scenarios, four high-level risk scenarios, four medium-level risk scenarios, and three low-level risk scenarios among all of these risk scenarios. Several anti-fraud strategies need to be implemented to reduce fraud risk, including preventive, detective, and responsive strategies by optimizing existing and other relevant anti-fraud strategies.

scholarly journals Implementation of Fraud Risk Assessment To Mitigate The Fraud Risk in Tax Audit Process

2020 ◽  
Vol 4 (02) ◽  
pp. 77
Author(s):  
Qomarudin Alfatah ◽  
Nicholas Agustinus L. Tobing
Keyword(s):  
Risk Assessment ◽  
Rational Choice Theory ◽  
Choice Theory ◽  
Audit Process ◽  
Fraud Risk ◽  
Quantitative And Qualitative Research ◽  
Risk Appetite ◽  
Directorate General ◽  
Tax Audit ◽  
High Level

<p><em>The emergence of a variety of fraud schemes, ineffective internal controls, and the number of fraud cases that occur in the taxation sector, encourage researches related to fraud risk assessment, especially in tax audit activi</em><em>ties</em><em>. This study aimed to identify potential fraud schemes risks, evaluate risk controls and discuss anti-fraud strategies using a case study at the Directorate General of Taxes in Indonesia. With a sequential mix method approach through a combination of quantitative and qualitative research, and by using rational choice theory, this research extends the literature of previous studies by providing evidence that fraud can be prevented by increasing the probability to detect fraud scheme. This study fills out the gaps related to fraud risk assessment research in </em><em>the </em><em>tax audit </em><em>process</em><em> which have been rarely performed in the literatures.</em></p><em>The results concluded that of the 20 fraud scenarios identified, there were 7 fraud scenarios categorized as high level of residual fraud risk, 9 fraud scenarios at the medium level, and the rest at low levels. This study discussed appropriate controls to mitigate the residual fraud risk to be maintained at the level of organizational risk appetite. In addition, this study also discussed anti fraud strategies that are relevant to the organization, through evaluating anti-fraud strategies that have been previously implemented and anti-fraud strategies that have never been implemented</em>

scholarly journals Transparansi Komunikasi Dalam Birokrasi Pemerintahan

2017 ◽  
Vol 21 (1) ◽  
pp. 49-57
Author(s):  
Yohanes Museng Ola Buluamang
Keyword(s):  
Focus Group ◽  
Participant Observation ◽  
Group Discussion ◽  
Case Study Approach ◽  
Group Discussions ◽  
Study Approach ◽  
Government Bureaucracy ◽  
The Government ◽  
Government Institution

Bureaucracy reformation requires government institution to implement the principle of transparency in many areas of life. This research aims to explore the application of communication transparency within the government bureaucracy. The method used is a qualitative with case study approach. Techniques of data collection uses the focus group discussions and participant observation that conducted for two years. The results of research appoints that the transparency of communication within the government bureaucracy still experiences challenges in aspects of performance transparency, budgets transparency and public communications policy.Keywords: Communication Transparency, Government Bureaucracy, Case Study ABSTRAKReformasi birokrasi menuntut setiap instansi pemerintah melaksanakan prinsip transparansi di berbagai bidang kehidupan. Penelitian ini bertujuan untuk mengeksplorasi penerapan transparansi komunikasi di lingkungan birokrasi pemerintahan. Metode penelitian yang digunakan adalah kualitatif, dengan pendekatan studi kasus. Teknik teknik pengumpulan data menggunakan teknik focus group discussion dan observasi partisipan yang dilakukan selama dua tahun. Hasil penelitian menunjukkan bahwa transparansi komunikasi dalam lingkungan birokrasi pemerintahan masih mengalami tantangan pada aspek kinerja, anggaran dan kebijakan komunikasi publik.Kata kunci: Transparansi Komunikasi, Birokrasi Pemerintahan, Studi Kasus

scholarly journals Settlement Arrangement based on Landslide Risk Analysis in Girirejo, Bantul, Yogyakarta

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Sri Aminatun ◽  
Yunalia Muntafi
Keyword(s):  
Risk Assessment ◽  
Risk Analysis ◽  
Group Discussion ◽  
Disaster Risk ◽  
Risk Level ◽  
Landslide Risk ◽  
Weighting Method ◽  
Risk Identify ◽  
Risk Areas ◽  
High Level

<em>Located on a hilly topography with a steep slope, highlighted the importance of settlement arrangement based on a landslide risk assessment in Girirejo village, Imogiri, Bantul, Yogyakarta. This study aims to map landslides risk, identify houses in the landslide risk zone, and provide recommendations for settlement arrangements. The research begins with observation, interviews, and focus group discussion. Disaster risk mapping and analysis were carried out through weighting method based on Perka BNPB No.2 of 2012 concerning General Guidelines for Disaster Risk Assessment and a formula with parameters of hazard, vulnerability, and capacity. Results showed the medium to a high-level of landslide risk was dominated by northern and eastern parts of Girirejo (21 families in red-zone, 23 families in yellow-zone), while western and southern regions had a low landslide risk level. This research also provided a formulation of settlements concept for medium and high-risk areas by considering landslides risk analysis study.</em>

Entrepreneurial Behavior of Piggery Trainees of Pashu-Vigyan Incubator

2022 ◽  
Vol 58 (1) ◽  
pp. 186-188
Author(s):  
Akriti Anna ◽  
B. P. Singh ◽  
Mahesh Chander ◽  
M. P. Sagar ◽  
R. S. Suman ◽  
...  
Keyword(s):  
Achievement Motivation ◽  
Development Program ◽  
Sampling Technique ◽  
Entrepreneurial Behavior ◽  
Self Confidence ◽  
Ex Post ◽  
Ex Post Facto ◽  
Medium Level ◽  
The Government ◽  
High Level

Entrepreneurship as a dynamic and innovative process of a country’s development hasbecome a prerequisite for supporting the government of India’s ambitious flagship programof ‘Atm-nirbhar Bharat”. The study is an ex-post facto research to ascertain theentrepreneurial behavior of the trainees who attended the entrepreneurship developmentprogramme on piggery at agri-business incubator ICAR-IVRI (Pashu-Vigyan Incubator). Apurposive sampling technique was used to select 80 trainees starting their piggeryenterprises. The data were collected through mailed e-questionnaire and telephonic follow-up. The entrepreneurial behavior was determined on nine dimensions and majority of thetrainees showed a high level of ‘cosmopoliteness’, ‘achievement motivation’, ‘riskorientation’ and coordinating ability but possessed medium level ‘information seekingbehavior’, ‘self-confidence’, ‘innovativeness’, ‘planning ability’. The entrepreneurialbehavior showed positive and significant correlation with their experience in piggery, attitudetowards scientific piggery farming, social participation, education and income. Overall highmean entrepreneurial behavior index was observed indicating a positive effect of theEntrepreneurship Development Program.

scholarly journals PSP3 Program and its Impact in Poverty Alleviation (Using Case Study Approach in Bangsal Village, Mojokerto District)

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Elias Tande ◽  
Sanggar Kanto ◽  
Edi Susilo
Keyword(s):  
Poverty Alleviation ◽  
Social Impact ◽  
Sampling Method ◽  
Case Study Approach ◽  
Study Approach ◽  
Qualitative Descriptive ◽  
Youth Study ◽  
High Level ◽  
Government Institution

Poverty is a social problem faced by Indonesian people until today. This could be seen from high level poverty in Indonesia which was fluctuating from year to year. One of government program to alleviate poverty was Pemuda Sarjana Penggerak Pembangunan di Pedesaan (PSP3) program. It was a program from Youth and Sport Agency of East Java Province to improve empowerment among youth. Study concerning this program’s impact, particularly its social impact, was never conducted before, thus this study aimed to identify, analyze and interpret structures which support implementation of PSP3 program, its supporting and impeding factors also impact resulted of its implementation in an effort to alleviate poverty.            This study was a qualitative descriptive with case study approach using Bangsal village in Bangsal sub-district, Mojokerto as its study site. Informant selection in this study was using purposive sampling method, in which people was assumed and does have connection related with the study such as PSP3 participants, relevant government institution, also village apparatus and its local people. This was done to obtain valid and objective information or data. Collected data and information was analyzed using Giddens’s structuration social theory.Keywords: Empowerment, Sarjana Penggerak Pembangunan di Pedesaan (PSP3) Program, Poverty, Giddens Structuration

scholarly journals Oral Health status of 3-6 year old children and their mother’s oral health related knowledge, attitude and practices in Mysore City, India

2014 ◽  
Vol 6 (2) ◽  
pp. 66-71
Author(s):  
Darshana Bennadi ◽  
C. V.K. Reddy ◽  
S. Sunitha ◽  
Nandita Kshetrimayum
Keyword(s):  
Health Status ◽  
Oral Health ◽  
Oral Health Status ◽  
Older Individuals ◽  
Plaque Score ◽  
Medium Level ◽  
Health Related ◽  
The Difference ◽  
The Government ◽  
High Level

Aims and Objectives: The study was carried out to assess oral health status of 3-6 year old children and their mother’s oral health related knowledge, attitude and practices in Mysore city. Moreover, this study also carried out to determine whether mother’s oral health related knowledge, attitude and practices influences oral health of their children. Materials and Methods: A total of 500 children belonging to the age group of 3-6 years old attending both governments sponsored and private preschools from five sectors accompanied by their mothers formed the study group. Oral health status was assessed by using decayed missing filled teeth index (dmft) and plaque index. Mother’s knowledge, attitude and practices were assessed by direct contact with mothers using closed ended questionnaire. Results: The results of the study showed that the prevalence of dental caries among children was 64% with mean dmft of 3.20 ± 3.08 and mean plaque scores was 0.87 ± 0.33. There was significant correlation between plaque scores and dmft. dmft and plaque score was higher in older individuals and the difference was highly significant. Mean plaque score was more among the government preschool children (1.02 ± 0.31). 46% of mothers had medium level knowledge, 63.2% mothers had average attitude and 51% mothers had high level practices related to oral health. An inverse relationship was found between mean dmft, caries prevalence, mean plaque score in children and mother’s knowledge, attitude and practices about oral health and the findings were highly significant. Conclusion: Results showed that mother’s oral health related knowledge; attitude and practices had influence on oral health status of their children  DOI: http://dx.doi.org/10.3126/ajms.v6i2.11097 Asian Journal of Medical Sciences Vol.6(2) 2015 66-71

scholarly journals Community-Based Disaster Communication Management

2020 ◽  
Vol 36 (4) ◽  
pp. 339-350
Author(s):  
Mochamad Rochim ◽  
◽  
Atwar Bajari ◽  
Ninis Agustini Damayanti ◽  
Iriana Bakti ◽  
...  
Keyword(s):  
Disaster Management ◽  
Group Discussion ◽  
Community Support ◽  
Disaster Mitigation ◽  
Communication Management ◽  
Participatory Communication ◽  
Management Agency ◽  
Study Approach ◽  
The Government ◽  
The Impact

Indonesia is a country that is prone to disasters. To this relation, the government has created the National Disaster Management Agency (BNPB) and the Regional Disaster Management Agency (BPBD) in almost all provinces. However, the magnitude of the potential for disaster causes the government to feel the need for community support in disaster mitigation efforts. Community participation is absolutely necessary. It is in this context that the emergence of the community, in this case, the Garda Caah, is important. With the motto "Hope for the best, prepare for the worst," this community tries to help residents in flood prevention efforts and minimize the impact of flooding by providing immediate and continuous information. The aspect of managing communication and information is the most important part of this community. This study uses a qualitative method with a case study approach. The data collection techniques were carried out by interview, focus group discussion, and observation. There are two main results of this study namely (1) self-management of flood disaster anticipation based on the learning process, empowerment and volunteer activities, (2) the transition of traditional information systems that are modest to a new information system that is based on technology. Keywords: Community, Garda Caah, participatory communication management, disaster.

scholarly journals ATTITUDE OF BENEFICIARIES & NON-BENEFICIARIES TOWARDS MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE ACT

2021 ◽  
Vol 8 (10) ◽  
pp. 48-59
Author(s):  
Prakash Kumar ◽  
Jahanara Jahanara ◽  
Dipak Kumar Bose
Keyword(s):  
Random Sampling ◽  
Mahatma Gandhi ◽  
Rural Employment ◽  
Ex Post ◽  
Ex Post Facto ◽  
Medium Level ◽  
The Government ◽  
The Right ◽  
High Level ◽  
Employment Guarantee

The Government of India created a historic act, by enacting the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), the largest employment generating programme in the world, ensuring the right to work in a country with a population of over one billion. This Act gives legal guarantee of at least one hundred days of wage employment in a financial year to a rural household, whose adult members volunteer to do unskilled and manual work. The present study was conducted in Dinara block of Rohtas district of Bihar. Ex post facto research design was followed for the analysis because the research is conducted after the occurrence of a particular incident. There are 61 villages in Dinara block, including the village of Dinara itself. Total number of 6 villages were selected through random sampling based on existence of MGNREGA Program. A total number of 60 beneficiaries and 60 non-beneficiaries of MGNREGA scheme were selected through random sampling for the present study. From the above analysis, it was concluded that 51.67 percent of the beneficiaries’ respondents is having high level of Attitude, whereas in non-beneficiaries 56.67 percent of the respondents is having medium level of Attitude.

Swedish sustainability through a Zhang and London lens

2016 ◽  
Vol 26 (4) ◽  
pp. 370-394 ◽  
Author(s):  
Lars Lindbergh ◽  
Mattias Jacobsson ◽  
Timothy L. Wilson
Keyword(s):  
Sustainable Development ◽  
Formal Model ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
The Government ◽  
Definition Of ◽  
The Right ◽  
High Level

Purpose The purpose of this paper is to describe how sustainable development has been initiated in a country (Sweden) in which sustainable development has priority and has produced observable results – essentially, the definition and reshaping of contents (p. 107) referred to in the Zhang and London (ZL) paper, therefore adding some validity to the model. Design/methodology/approach The research is both exploratory and qualitative in nature and uses an in-depth case study approach to the Swedish international economy as might be reflected by ZL’s modified Porter model. Information drawn from current secondary sources is complemented by personal contemporaneous observations of individuals in the country of interest. Findings The task of implementing Sweden’s strategy for sustainable development is holistic, and the State has played a major role in its development. That is, sustainability is the responsibility of the Government Offices as a whole, which produces proactive programs in each of the interactions analyzed in the ZL modified model. As an aside, the country has sustained a high level of competitiveness while producing a pleasant environment in which to live. Research limitations/implications Limitations in the study follow the same criticisms made of Porter’ seminal treatment – (still) lack of a formal model construction (although ZL make a meaningful contribution), (still) lack of clear definitions (although ZL make a meaningful contribution), problematic research methodology (although an attempt has been made at improvement) and lack of empirical testing among others (and it is thought that this paper is a step in the right direction). Practical implications Insofar as Sweden might be a model for other countries interested in extending their efforts in sustainable development, observations here provide some insights into possible approaches and results. Originality/value The approach basically followed Siggelkow’s (2007) definition of the use of cases as illustrations, which is useful when the underlying development depends upon constructs. It follows that the association of real-world observations with theory well serves the underlying foundation and cannot help but build credibility of those concepts and theory.

scholarly journals E-waste disposal awareness among the Malaysian community

2019 ◽  
pp. 393-408 ◽  
Keyword(s):  
Waste Disposal ◽  
Random Sampling ◽  
Sampling Method ◽  
Electronic Devices ◽  
Stratified Random Sampling ◽  
Community Life ◽  
The Earth ◽  
Medium Level ◽  
The Government ◽  
High Level

E-waste is any refuse created by discarded electronic devices and components as well as substances involved in their manufacture or use. Minimising the production of e-waste helps preserve resources and reducing the amount of energy drawn from the earth. One of the strategies to address this problem is raising e-waste disposal awareness in a sustainable manner among the community. This article aims to identify the level of e-waste disposal awareness among the Malaysia community. This study involved 500 people from nine districts in Selangor, Malaysia by using stratified random sampling method. A questionnaire instrument was used to obtain feedback. The three variables of e-waste disposal awareness studied were e-waste disposal knowledge, e-waste disposal attitudes and e-waste disposal practices. Each variable was divided into three sub-variables; environmental, social and economic. The results showed that the respondents’ e-waste disposal knowledge and e-waste disposal attitudes were at a high level, while their e-waste disposal practice were at a medium level. The findings and issues studied can be used as a reference for the government, non-governmental organisations, the authorities and the community when seeking to develop a more sustainable community life.

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