BUILDING ACCOUNTABILITY AND TRANSPARENCY FINANCIAL MANAGEMENT AS A MEASURE TO PREVENT FRAUD

Abstract

The purpose of this study was to determine the level of accountability and transparency of management in fraud prevention efforts and to determine the factors that influence the effectiveness of financial management in preventing fraud and the obstacles faced in implementing accountability and transparency in financial management at the Lembah Pendawa Tourism in Pasuruan. This type of research is qualitative research. Data collection methods used were interviews, observation, and documentation studies. The results of this study indicate that (1) The level of accountability and transparency of financial management at the Lembah Pendawa Tourism is not yet fully transparent and accountable (2) Accountability and transparency of financial management in fraud prevention efforts at the Lembah Pendawa Tourism are not yet fully effective (3) Factors that influence the effectiveness of financial management are influenced by management commitment, human resource quality (HR), the strength of the internal control system, and technological support (4) Obstacles faced in implementing accountability and transparency in financial management at the Lembah Pendawa Tourism are technological limitations and fragmentation.