STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS
Abstract
Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change.
Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process
References
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Accounting, Finance and Management Sciences Vol 5 (4): 30-37
[BPK] Badan Pemeriksa Keuangan. 2016. Laporan Hasil Pemeriksaan BPK RI Atas Laporan Keuangan Pemerintah Pusat Tahun 2015. Jakarta (ID): BPK RI
[IIA] The Institute of Internal Auditor. 2013. IIA Position Paper: The Three Lines of Defense in Effective Risk Management and Control.
Diakses 24 Juni 2017, dari http://global.theiia.org
Indonesian Corruption Watch. 2017. Laporan Tahunan ICW 2016. Diakses 1 Agustus 2017, dari http://www.antikorupsi.org/
Lediastuti, D., dan U. Subandijo. 2014. Audit Forensik Terhadap Pengelolaan dan Pertanggungjawaban Keuangan Negara (Studi Kasus pada Badan Pemeriksa Keuangan RI). e-Journal Magister Akuntasi
Trisakti Volume 1 No.1: 89-108
[Pemerintah RI] Pemerintah Republik Indonesia. 2008. Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Sekretariat Negara, Jakarta. (ID)
[Pemerintah RI] Pemerintah Republik Indonesia. 2010. Peraturan Pemerintah Republik Indonesia Nomor 53 Tahun 2010 tentang Disiplin Pegawai Negeri Sipil. Sekretariat Negara, Jakarta. (ID)
Permana, BA., HD. Perdana., dan L. Kurniasih. 2017. Determinant of Fraud in Government Agency: Empirical Study At The Finance And Development Supervisory Agency (BPKP) Of Jakarta Representative Office. Asia Pasific Fraud Journal Volume 2 No.1: 93-108. doi:10.21532/apfj.001.17.02.01.08
Puspasari, N, dan E. Suwardi. 2012. Pengaruh Moralitas Individu dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah. Simposium Nasional Akuntansi 15 Banjarmasin, Indonesia.
Rae, K., dan N. Subramaniam. 2008. Quality of Internal Control Procedures: Antecedents and Moderating Effect on Organisational Justice and Employee Fraud. Managerial Auditing Journal Volume 23 No.2: 104-124. doi: 10.1108/ 02686900810839820
Saaty, TL. 1993. Pengambilan Keputusan Bagi Para Pemimpin. Seri Manajemen No. 134. Alih Bahasa Liana Setiono. Penerbit PT Pustaka Binaman Pressindo, Jakarta. (ID)
Subagio. 2016. Identify Main Factors That Influence Corruption And
Suggest How To Eradicate The Corruption Problem In Indonesia. Asia Pasific Fraud Journal Volume 1 No.1: 37-48. doi: 10.21532/apfj.001.16.01.01.03
Suherman. 2017. Pola Mutasi, Reward & Punishment vs Fraud. Artikel DJKN. Diakses 15 Juli 2017, dari https://www.djkn.kemenkeu.go.id/artikel/baca/12542/Pola-Mutasi-Reward-Punishment-vs-Fraud.html
Surjandari, DA., dan I. Martaningtyas. 2015. An Empirical Study: The Effect of Performance Incentives, Internal Control System, Organizational Culture, on Fraud of Indonesia Government Officer. Mediterranian Journal of Social Sciences Volume 6 No.5: 71-76.doi: 10.5901/mjss.2015.v6n5s5p71
Transparancy International. Corruption Perception Index 2016. Diakses 7 Juli 2017. Tersedia pada www.transparency.org
Wicaksono, AP., dan D. Urumsah. 2016. Factors Influencing Employees To Commit Fraud In Workplace Empirical Study In Indonesian Hospitals.
Asia Pasific Fraud Journal Volume 1 No.1: 1-18.doi: 10.21532/apfj.001.16.01.01.01
Wiranta, DNS. 2015. Transformasi Birokrasi: Cara untuk Penguatan Etika dan Integritas dalam Pencegahan Korupsi. Jurnal Lingkar Widyaiswara Volume 2 No. 4: 44-71
Authors
KurniasariN. T., FariyantiA., & RistiyantoN. (2018). STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS. Jurnal Manajemen Pembangunan Daerah, 10(-). https://doi.org/10.29244/jurnal_mpd.v10i-.22693
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