Research Article
Anti-Fraud Strategy in the Payroll Cycle of GMIM Efrata
@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
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.