Abstract
This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances. The theories construct these researches are the fraud triangle theory, the fraud management process and ISO 9126. This study used qualitative exploratory methods. This study used the most common data analysis techniques, Max Weber's ideal type. This type is a model or mental abstraction of relationships or social processes. The typical variety is a clear standard where data or "reality" can compare. EVB effectiveness testing is done using ISO 9126. The result of this study is the village government feels that the current EVB system has been effective in preventing fraud in village financial management. This is because EVB has a different mechanism than when it is still manual, in the process of disbursing funds. This research can be used as a basis for further research on EVB and can be an input for the Banyuwangi government in taking additional EVB development policies.
Highlights
2014 tentang Pemerintah Daerah menyebutkan bahwa dalam rangka peningkatan kinerja penyelenggaraan pemerintah daerah, Pemerintah Daerah dapat melakukan inovasi
This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances
KESIMPULAN DAN SARAN Electronic Village Budgeting merupakan sistem aplikasi pengelolaan keuangan yang telah efektif dalam membantu desa mengelola aspek keuangan dengan sangat baik
Summary
Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (Menpan-RB) tahun 2017 (banyuwangikab.go.id). Tabel 2 Fraud Detection Methods Mengembangkan dan mengimplementasikan program penilaian resiko kecurangan yang mengevaluasi baik kemungkinan maupun besarnya aktivitas kecurangan dan menilai proses dan pengendalian yang dapat mencegah dan mendeteksi potensi kecurangan Membuat sebuah riwayat audit sehingga transaksi individual dapat di telusuri melalui system ke laporan keuangan dan data laporan keuangan dapat ditelusuri kembali ke transaksi individual Menghubungkan periode audit internal dan eksternal, begitu juga jaringan keamanan khusus audit, hal ini dapat secara khusus membantu jika suatu saat audit dilakukan dalam keadaan tak terduga Memasang perangkat lunak deteksi kecurangan Mengimplementasikan hotline kecurangan Memotivasi pegawai untuk melaporkan kecurangan dengan mengimplementasikan hadiah dan perlindungan bagi whistleblower yang datang Mempekerjakan petugas keamanan computer, konsultan computer dan spesialis forensic sesuai kebutuhan Memantau aktivitas system, termasuk jaringan dan keamanan, penggunaan dan kesalahan, dan tindakan berbahaya. Tabel 2.3 berikut menjelaskan enam karakteristik dari model kualitas perangkat lunak menurut ISO 9126 : Karakteristik Kualitas Perangkat Lunak Menurut ISO 9126
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