FRAUD PELAPORAN KEUANGAN SEKTOR PUBLIK

<p>The purpose of this study is to determine the forms of fraud that occured in public sector financial reporting. Based on the report ACFE (Association of Certified Fraud Examiner) in 2012, the financial reporting fraud cases lead to an average loss of $ 1 million. This study was included a qualitative study using interpretive paradigm. The informants are the staff who handle the reporting in public sector. Interviews were done by unstructure and informant didn’t know that they became informant in this research . The results of interviews indicate that public sector financial reporting fraud happens is misplaced account, negligence recognition grants/aid from the center goverment, accountability document manipulation, depreciation of assets disproportionate, estimates in determining the remaining inventory and estimated useful life of the asset.</p>

Multimodal Communication and Meta-Modal Discourse

This chapter presents an analysis of recordings of workplace interactions conducted with videoconferencing software. Video-conferencing offers users the widest variety of channels, or modes, of interaction, combining video with voice chat, text chat, whiteboard capabilities and collaborative document manipulation. The video-conferencing environment is therefore conducive to multimodal communication, defined in this chapter as the collaborative use of any one of these modes or combination of modes within one communicative event. The standard form of multimodal communication is a combination of video, voice chat and whiteboard application. The use of other modes is shown to reflect distinct communicative functions. Communicating via multiple modes can be technologically demanding and consequently affect usability, potentially necessitating the use of meta-modal language among video-conference participants. Overtly attending to the modes of communication during online interaction is therefore shown to be part and parcel of video-conferencing, serving to initiate repairwork and facilitate the progression of communication.