ANALISIS TINDAKAN FRAUD TERHADAP PROSEDUR PENERIMAAN KAS PADA PT HASJRAT MULTIFINANCE CABANG KOTAMOBAGU

Abstract

This study aims to analyze acts of fraud against cash receipts procedures at PT Hasjrat Multifinance Kotamobagu Branch. Data were obtained through in-depth interviews, observation and documentation studies. The results of the research related to the analysis of fraudulent acts on cash receipts procedures that refer to the theory of the fraud triangle, namely the existence of pressure, opportunity and rationalization factors. The research found several themes that led to fraudulent actions, namely the occurrence of errors in audit procedures for Cash and Bank SOPs because there was never socialization related to Cash and Bank SOPs, concurrent positions which included the head of the finance and general department who also served as compliance audit, head of the collection and withdrawal department. concurrently as billing administration, employee recruitment is not carried out properly, due to intervention from insiders, leadership behavior is not firm in making decisions against employees who commit fraudulent acts.