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Peranan Sistem Akuntansi Sebagai Perangkat Pencegahan Terjadinya tindak Pidana Korupsi
Oleh:
Lapoliwa, N.
Jenis:
Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi:
Widya: Majalah Ilmiah vol. 24 no. 264 (Sep. 2007)
,
page 38-45.
Topik:
Accounting System and Corruption
;
Korupsi
;
Sistem Akuntansi
;
Tindak Pidana Korupsi
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
MM47.26
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Perpustakaan PKPM
Nomor Panggil:
W36
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Corruption in Indonesia is very serious problem and we can read in every daily publications abotu the corruption cases.Many people talk about the backgrounds and the solutions but in reality the corruption becomes bigger and more complicated.This study focuses on the prevention of the corruption by accounting system implementation.The standard criteria of accounting system should consist of some aspects : (1) organization structure, (2) functional job description, (3) account system, (4) transaction procedure, (5) forms, (6) accounting data processing, (7) internal financial accounting reporting, (8) external financial accounting reporting, dan (9) financial accounting statements analysis
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