Kurniawan, Riki, Yuni Putri Yustisi, S.Ak., M. Sc. (2022) Analisis Fraud Triangle dalam Transaksi Rahn Emas (Gadai Emas) pada Pegadaian Syariah Unit Mlati. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This analysis aims to determine the systems and procedures in rahn gold transactions (gold pawns) and fraudulent actions that can occur based on the theory of fraud triangle and internal control at the Pawnshop Syariah Unit Mlati. The fraud triangle theory developed by Donald R. Cressey is used to describe the causes of fraud, including pressure, opportunity, and rationalization. This analysis is used in the background of this final report to see the factors that cause fraud in rahn gold transactions (gold pawns). The analysis was carried out using the method of observation and interviews with related parties at the Sharia Pawnshop Unit Mlati. Documentation is carried out to find out the systems and procedures carried out in rahn gold transactions (gold pawns), while the interviews aim to determine the factors that cause fraudulent actions. The results of the fraud triangle analysis in rahn Emas transactions (gold pawns) show that the first cause of fraud is the pressure on the perpetrator to commit fraud, namely financial pressure, second, there is an opportunity to commit fraud, and lastly, the fraud perpetrator rationalizes the fraudulent act. because they feel that the perpetrators do not know the criteria for gold that can be pawned.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Fraud Triangle, Rahn Emas (Gold Pawn), Pressure, Opportunity, Justification |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 15 Oct 2022 04:02 |
| Last Modified: | 15 Oct 2022 04:02 |
| URI: | http://eprints.uty.ac.id/id/eprint/10796 |
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