Fraud Prevention in Local Government Accounting Information Systems: Literature Review

Gunastya Juwita Sari Lubis, Desi Mardiani, Khoirullah Lubis, Eka Nurmala Sari

Abstract


This study aims to describe the factors that affect an accounting information system in local governments to avoid fraud prevention. This research uses a qualitative approach in a descriptive manner with the type of literature. Secondary data collection techniques are processed and presented with the review literature method related to accounting fraud with the aim of minimizing the potential for information system fraud, with the object of research by local governments. There are several factors obtained from 15 journal articles that have been published and filtered in the prevention of fraud in accounting information systems in local governments, namely internal control, HR competence, integrity, accountability, and government governance as well as compensation received in order to realize a local government that is free from fraud.

Keywords


Fraud, Fraud Prevention, Accounting Fraud, Accounting Information Systems, Government, Corruption

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.229

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