Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah

• Main Authors: Achdiar Redy Setiawan, Gugus Irianto, M. Achsin
• Format: Article
• Language: English
• Published: University of Brawijaya 2013-04-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: pengelolaan keuangan daerah; “sisi gelap”; fraud; hermeneutics gadamerian; system driven (un)fraud
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/228/209

The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that are displayed) from the actors who are government apparatus. Hermeneutics Gadamerian was chosen as the research methodology. Tracesof "fraud" pivots on what is termed "Dana Taktis”. Actors interpreted the mechanism of "Dana Taktis" not as a form of fraud. This was based on the fact that existing internal procedures of “Dana Taktis” practices on SKPD was not hidden. All parties recognnised each other as parts ofa system. We name this phenomena as “system-driven (un) fraud”