Modus & Anatomi Phenomenon Fraud in API Foundation
This study aims to describe the process of fraud committed by employees in the Yayasan API. The focus of this research is to analyze the modus of fraud and the factors of fraud incidence. This research is a qualitative research with the paradigm of phenomology. Data collection using constructivism method with participant observation and interview approach. Data analysis techniques using from Miles and Huberman techniques.This research reveals a variety of fraud mode perpetrators of fraud. In addition, this study describes the factors that cause fraud by using the fraud triangle theory approach that is pressure, opportunity and rationalization.Internal control weaknesses and defects in the application become factors that facilitate theft being carried out in large numbers and lasted for long periods.