INTERNALISASI NILAI PATRIOTISME FINANSIAL DALAM SISTEM PENGENDALIAN INTERNAL SEBAGAI UPAYA MITIGASI FRAUD DI ERA DIGITAL (STUDI PADA PERUSAHAAN JASA KONSULTAN KONSTRUKSI)

Susilowati, Wahyuni (2026) INTERNALISASI NILAI PATRIOTISME FINANSIAL DALAM SISTEM PENGENDALIAN INTERNAL SEBAGAI UPAYA MITIGASI FRAUD DI ERA DIGITAL (STUDI PADA PERUSAHAAN JASA KONSULTAN KONSTRUKSI). Masters thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the role of financial patriotism in internal control systems and fraud mitigation efforts in the digital era within a construction consulting services company. This study employs a qualitative approach using interpretative phenomenology through Interpretative Phenomenological Analysis (IPA). Data were collected through in-depth interviews with seven informants with different positions, responsibilities, and experiences in financial management and internal control systems. The data were analyzed idiographically, with NVivo used to support data management and visualization. The findings indicate that financial patriotism serves as a value foundation that strengthens the implementation of internal control systems. It encourages employees to perceive corporate funds not merely as administrative figures, but as a trust entrusted by the company, clients, society, and the state. This awareness is reflected in honesty, consistency, accuracy, procedural compliance, layered verification, segregation of duties, documentation, and reconciliation. In mitigating fraud in the digital era, financial patriotism acts as an “internal brake” that helps employees withstand work pressures, reduce the rationalization of misconduct, enhance vigilance, and foster digital integrity. Viewed through New Fraud Star Theory, PUG-KI 2021, and the COSO Framework, the effectiveness of internal control and fraud mitigation depends not only on procedures and technology but also on the internalization of trustworthiness and individual integrity. Thus, financial patriotism serves as a moral control that complements structural and technological mechanisms in strengthening internal control systems and fraud mitigation in the digital era.

Item Type:

Thesis (Masters)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Yuhertiana, Indrawati	NIDN0717106602	yuhertiana@upnjatim.ac.id
Thesis advisor	Susilowati, Endah	NIDN0019036410	endahs.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping

Divisions:

Faculty of Economic and Business > Magister Accounting

Depositing User:

Wahyuni Susilowati

Date Deposited:

27 Aug 2026 07:40

Last Modified:

27 Aug 2026 08:19

URI:

https://repository.upnjatim.ac.id/id/eprint/58879

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