{"title":"实施公共部门会计以处理数字时代公共部门的欺诈行为","authors":"Siti Kustinah","doi":"10.54783/influence.v1i3.188","DOIUrl":null,"url":null,"abstract":"To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.","PeriodicalId":135306,"journal":{"name":"INFLUENCE : International Journal of Science Review","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Implementation of Public Sector Accounting to Handle Fraud in the Public Sector in the Digital Era\",\"authors\":\"Siti Kustinah\",\"doi\":\"10.54783/influence.v1i3.188\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.\",\"PeriodicalId\":135306,\"journal\":{\"name\":\"INFLUENCE : International Journal of Science Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-12-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"INFLUENCE : International Journal of Science Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54783/influence.v1i3.188\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"INFLUENCE : International Journal of Science Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54783/influence.v1i3.188","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Implementation of Public Sector Accounting to Handle Fraud in the Public Sector in the Digital Era
To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.