Sanurya, Devi Savira (2026) PERAN FINANCIAL PATRIOTISM DALAM MENCEGAH FRAUD PERSEDIAAN: STUDI KUALITATIF PADA FUNGSI PPIC PT INDRA ERAMULTI LOGAM INDUSTRI. Masters thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (COVER)
24062020005-cover.pdf Download (879kB) |
|
Text (BAB I)
24062020005-bab1.pdf Download (47kB) |
|
Text (BAB 2)
24062020005-bab2.pdf Restricted to Repository staff only until 22 September 2029. Download (212kB) |
|
Text (BAB 3)
24062020005-bab3.pdf Restricted to Repository staff only until 22 September 2029. Download (77kB) |
|
Text (BAB 4)
24062020005-bab4.pdf Restricted to Repository staff only until 22 September 2029. Download (1MB) |
|
Text (BAB 5)
24062020005-bab5.pdf Download (28kB) |
|
Text (DAFTAR PUSTAKA)
24062020005-daftarpustaka.pdf Download (258kB) |
|
Text (LAMPIRAN)
24062020005-lampiran.pdf Restricted to Repository staff only until 22 September 2029. Download (1MB) |
Abstract
This study aims to understand the lived experience of employees in the Production Planning and Inventory Control (PPIC) function in interpreting financial patriotism in relation to the management of company assets, as well as to analyze the influence of this interpretation and awareness on their attitudes and behavior in facing potential inventory fraud. This study employs a qualitative method with Colaizzi's descriptive phenomenological approach, involving six informants selected through purposive sampling from PPIC Staff as well as Warehouse Operators and Assistant Operators for tin and copper materials, with data collected through observation, semi-structured interviews, and documentation, then analyzed through Colaizzi's seven-step method with the assistance of NVivo software. The results show that experiences in dealing with stock discrepancies, work pressure, and system loopholes shape the interpretation of financial patriotism as a form of moral and psychological responsibility, which is reflected in vigilant attitudes, prompt responses, and concrete behaviors such as refusing data manipulation, maintaining honesty, and having the courage to report irregularities, findings which align with the elements of the New Fraud Star Theory as well as the components of the COSO internal control framework. This study concludes that the effectiveness of a formal internal control system cannot stand alone, but must be reinforced by the internalization of financial patriotism values at the individual level as a long-term foundation for preventing inventory management fraud within manufacturing companiesand.
| Item Type: | Thesis (Masters) | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | DEVI SAVIRA SANURYA | ||||||||||||
| Date Deposited: | 22 Sep 2026 05:56 | ||||||||||||
| Last Modified: | 22 Sep 2026 06:06 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/60321 |
Actions (login required)
 |
View Item |