Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia

Research Article

Anti-Fraud Strategy in the Payroll Cycle of GMIM Efrata

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  • @INPROCEEDINGS{10.4108/eai.9-8-2022.2338677,
        author={Yokhebed  Widhianingtyas and Ryanda Arief Andintya and Aprina Nugrahesty Sulistya Hapsari},
        title={Anti-Fraud Strategy in the Payroll Cycle of GMIM Efrata },
        proceedings={Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2023},
        month={11},
        keywords={internal control fraud payroll cycle},
        doi={10.4108/eai.9-8-2022.2338677}
    }
    
  • Yokhebed Widhianingtyas
    Ryanda Arief Andintya
    Aprina Nugrahesty Sulistya Hapsari
    Year: 2023
    Anti-Fraud Strategy in the Payroll Cycle of GMIM Efrata
    ICE-BEES
    EAI
    DOI: 10.4108/eai.9-8-2022.2338677
Yokhebed Widhianingtyas1,*, Ryanda Arief Andintya1, Aprina Nugrahesty Sulistya Hapsari1
  • 1: Universitas Kristen Satya Wacana
*Contact email: yokhewidhia@gmail.com

Abstract

This qualitative descriptive research was conducted at the GMIM of the Efrata Paal Dua Manado Congregation. The primary data is collected from interviews with informants and then processed using data reduction techniques, data presentation, and drawing conclusions. The results showed that there were still various risks encountered in the GMIM Efrata payroll cycle, namely falsification of employee attendance data, errors in inputting payroll data, the realization of incentives that were not in accordance with budgeting, and misuse of payroll data. However, these various risks can be mitigated through an anti-fraud strategy implemented with the COSO internal control concept. Therefore, this research is expected to benefit GMIM Efrata, especially in evaluating the management of the payroll cycle. In addition, this research is expected to be a reference for future research.