Authors: Tarjo Tarjo; Moh. Riskiyadi
Addresses: Department of Accounting, Universitas Trunojoyo Madura, Indonesia ' Department of Accounting, Universitas Trunojoyo Madura, Indonesia
Abstract: The purpose of this study is to identify the occurrence of fraud that accompanies the phenomenon of accumulation of budget in each budget realisation at the end of the fiscal year, in a local government agency in Indonesia. A qualitative research method using the phenomenological approach obtained indicates a fraud accompanying the phenomenon due to the performance target of budget implementation, particularly in the availability of the remaining budget that has not been absorbed optimally, which is a common thing to happen in government agencies in Madura. Fictitious activities carry out fraud, manipulate evidence of expenditure, and create activities that are not important and useless. This research is limited to a local government agency, so it cannot be generalised to other government agencies. Further research can be carried out on other government agencies or government companies with a different approach.
Keywords: fraud; budget implementation performance; fictitious activities; markup; local government agencies; Indonesia.
International Journal of Public Sector Performance Management, 2022 Vol.9 No.4, pp.451 - 464
Received: 01 Sep 2020
Accepted: 08 Jul 2021
Published online: 01 Jul 2022 *