DRAWING UP FRAUD MODE AT XYZ STATE UNIVERSITY AUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT

The objective of this study is to disclose fraud mode at XYZ State University based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study used autobiographical approach. The result showed that fraud mode occurred in work units at XYZ State University. The causes were (a) poor internal controlled in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that made employees did anything to improve their performance, and (d) pressure from superiors to finished tasks regardless using inappropriate ways. Accountability report of public sector units did not care about appropriateness but document completeness and validity. The report could pass auditor’s surveillance if it was complete and valid.


INTRODUCTION
Fraud is a serious problem for people in a country. In developing countries, it spreads in a massive, structured and systematic way. The disadvantages of fraud are fantastic. The phenomenon of fraud is likened to an iceberg. It is revealed only Indonesia cannot be separated with paper as a valid/legal document, so the paper becomes a basic requirement in a work unit. In the work unit, a document is used as proof of report on all activities and job output. Documents also require archives because the SPI (Internal Supervisory Unit) requires documents for evaluating and auditing. Archives must also be owned by each work unit, as the Head Office's Financial Supervisory Agency (BPK) will also come at any time to audit. Therefore, the document archive must be made more than one. This doubling has become a routine after completing an accountability report or other reports.
In fact, duplication of such documents is misused. SPJ duplication of documents is made in such a way, so it can be reported. This replication typically uses blank notes and empty receipts with stamp. The advantage of the use of memorandum and empty receipts is the administration can determine the value. In addition, sometimes duplication of documents is also used to comply with the SPJ.
The stowaway is not a passenger with a dark face but someone who does not join an activity but his name is listed. This is very detrimental to the state and can also cause problems of social jealousy. The practice mode of fraud committed in stowaway is to include a name in an activity but the person concerned does not arrive. For the SPJ it is quite easy because it just need to put a signature for the blank sheet that has been provided. The sheets already have names and positions so remain to sign. This mode of fraudulent practice is usually done to maintain good relations with other bosses. Good relationships are done so that if there is a problem in finance, problems in the SPJ or other problems they can help. If one day there is a problem, hopefully it can be helped to be resolved. For example, when the SPJ has a delay/SPJ there is something wrong usually assisted/covered up by them (stowaways). They also have another function to bribe the superior in a subtle way. Drawing Up Fraud Mode At XYZ State University....... Every name of stowaway always gets money with varying amounts depending on the level of authority.
In addition, creative accounting has helped people in solving financial problems. Each work unit at XYZ State University is required to absorb 100% budget. Absorption of the 100% budget is very difficult if it is in accordance with the actual situation (not cheating). This is where the creative accounting role is used to absorb the 100% budget without return or surplus. The administration of the treasurer must rack his/her brain so that funds can be absorbed. The absorption of budget funds can be done real or fake.
Discuss about the activity/package of work is closely related to budget.
Budget must be seen whether it is sufficient to be made 5 times activities or more than that. The administration of the treasurer should be able to outsmart the activities in accordance with the existing funds. Outsmarting requires creativity and of course experience and hours of high experienced. When making a mistake he/she will enter to the SPI target. SPI in XYZ State University always checks all activities undertaken in each faculty/work unit. All forms of cheating will be included in the SPI findings. The findings will impact on employee status, usually he/she will be mutated and if it severe he/she will be terminated.
Existing funds must be sufficient with the existing budget. If there are funds remaining budget then it will return to the financial office headquarters. The return of the budget will have an impact on performance appraisal. His/her performance will be considered bad and decrease budget absorption. There is a dilemma that must absorb a 100% budget and on the other hand the real activity is not as much as the budget obtained. This means that inevitably he/she has to think creatively to be able to absorb a 100% funds although it is added by fictitious SPJ activities.