Jurnal Akuntansi dan Perpajakan (Sep 2021)

Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba

  • Rafles Ginting

DOI
https://doi.org/10.26905/ap.v7i2.6794
Journal volume & issue
Vol. 7, no. 2
pp. 73 – 80

Abstract

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The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every activity carried out. In the phenomenon that occurs in non-profit organizations, there are hidden practices, and behind them can be found the causes of fraud. Dramaturgy theory is used in this study to reveal the activities of interaction with each other as well as the performance of a drama and prove a play of life presented by a handful of individuals and groups of people to seek attention. This study uses a qualitative method with a case study approach. The case study approach is considered very appropriate to be used in this study because in this study it focuses on one case that occurred, namely the phenomenon of hidden practices in the form of masks of kindness shrouded in lies behind the fraud of natural disaster relief funds in non-profit organizations. The data collection technique used observation, independent interviews, and documentation study. The results of this study found the causes of hidden practices behind the fraud of natural disaster relief funds in organizations, where what is said to be the cause of these causes is a lack of supervision, a profit-seeking culture, and the existence of opportunities or opportunities. the level of fraud in nonprofit organizations which includes; the establishment of an internal audit team, regular supervision, establishment of anti-fraud policies, and embedding the value of religiosity.

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