FENOMENA LONJAKAN BELANJA BARANG DAN JASA DI AKHIR TAHUN: Perspektif Gone Theory

Penulis

Rischi Dwi Syahputri, S.Ak., M.Ak., Dr. Prasetyono, S.E., M.Si., Ak., Dr. H. Mohamad Djasuli, S.E., M.Si., QIA, Prof Dr. Bambang Haryadi, S.E., M.Si., Ak., CA., Dr. Erfan Muhammad, S.E., M.Ak., Ak., CPA., CA.,
Dr. Rahmat Zuhdi., SE., M.SA., QIA., CPA.

Kata Kunci:

FENOMENA LONJAKAN BELANJA BARANG DAN JASA DI AKHIR TAHUN

Sinopsis

Setiap akhir tahun, ruang-ruang kantor pemerintah daerah di Indonesia selalu diramaikan dengan kesibukan yang berbeda dari bulan-bulan sebelumnya. Meja-meja yang biasanya tenang, kini dipenuhi berkas. Dari luar, semua tampak berjalan sesuai prosedur. Tapi benarkah semuanya baik-baik saja?

Melalui bingkai Teori GONE (Greed, Opportunity, Need, Exposure), kisah-kisah dalam buku ini menyingkap sisi tersembunyi dari pola lonjakan belanja barang dan jasa pemerintah di akhir tahun: bagaimana potensi fraud tumbuh, dan strategi apa yang bisa dilakukan untuk menekannya.

Sebuah bacaan yang ringan namun tajam, relevan bagi akademisi, aparatur pemerintah, praktisi keuangan, maupun masyarakat luas yang ingin tahu lebih jauh tentang wajah lain dari pengelolaan anggaran di Indonesia.

Bab

  • KATA PENGANTAR
  • DAFTAR ISI
  • BAB 1 PENDAHULUAN
  • BAB 2 FRAUD DALAM PERSPEKTIF TEORETIS
  • BAB 3 BELANJA BARANG DAN JASA PEMERINTAH
  • BAB 4 MENGUAK PELAKSANAAN BELANJA BARANG DAN JASA DALAM LINGKARAN BIROKRASI
  • BAB 5 MENELISIK AKAR MASALAH LONJAKAN BELANJA BARANG DAN JASA DI AKHIR TAHUN
  • BAB 6 MEMBONGKAR BAYANG-BAYANG FRAUD DALAM LONJAKAN BELANJA BARANG DAN JASA DARI LENSA KESERAKAHAN
  • BAB 7 OPPORTUNITY (KESEMPATAN): CELAH STRUKTURAL YANG DIMANFAATKAN UNTUK MELAKUKAN FRAUD
  • BAB 8 NEED (KEBUTUHAN): TEKANAN BIROKRATIK DAN DORONGAN STRUKTURAL DALAM PRAKTIK FRAUD
  • BAB 9 SANKSI YANG LUNAK, FRAUD YANG MENGUAT: POTRET EXPOSURE DALAM BELANJA BARANG DAN JASA AKHIR TAHUN
  • BAB 10 STRATEGI ANTI-FRAUD SEBAGAI UPAYA MITIGASI LONJAKAN BELANJA BARANG DAN JASA AKHIR TAHUN
  • BAB 11 PENUTUP
  • DAFTAR PUSTAKA

Unduhan

Data unduhan belum tersedia.

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FENOMENA LONJAKAN BELANJA BARANG DAN JASA DI AKHIR TAHUN: Perspektif Gone Theory

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FENOMENA LONJAKAN BELANJA BARANG DAN JASA DI AKHIR TAHUN: Perspektif Gone Theory. (2025). PENERBIT KARYA BAKTI MAKMUR (KBM) INDONESIA. https://librarypenerbitkbm.science/index.php/buku/catalog/book/668