Conference Proceedings

International Conference on Advances in Human Science, Economics and Social Study - AHES 2014

The Budget Misallocation Mechanism in Indonesia’s Bureaucracy

Author(s) : HENDI YOGI PRABOWO    , JAKA SRIYANA   , M.SYAMSUDIN   

Abstract

This article aims at analyzing the mechanism by which budget misallocation in the Indonesian government bureaucratic system occurs. This study is conducted on the Yogyakarta Special Region government. The fraud triangle analysis is used as the tool of analysis in assessing multiple government projects in 2013. The results of this study indicate the potential systematic misuse of government fund which involves bureaucrats and private sector as good and service suppliers. The misconducts occur throughout the stages of planning, auction, execution, and reporting of the government projects. This suggests the existence of the so-called “opportunistic bureaucracy” that could potentially lead to corruption in the Indonesian government especially in the regional government.

Conference Title : International Conference on Advances in Human Science, Economics and Social Study - AHES 2014
Conference Date(s) : 04-05 January, 2014
Place : Hotel Lebua at State Tower, Bangkok
No fo Author(s) : 3
DOI : 10.15224/978-981-07-8859-9-69
Page(s) : 33 - 37
Electronic ISBN : 978-981-07-8859-9
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