Article Sidebar

Submitted
April 13, 2023
Accepted
June 21, 2023
Published
July 28, 2023
Download
PDF
Statistic
Read Counter : 209 Download : 185

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to explore how the fraud control plan (FCP) used by the Financial and Development Supervisory Agency (BPKP) to detect fraud committed by BUMN. This study was used a qualitative approach using interviews with BPKP staff used to obtain comprehensive information in the field. The results of this studied indicate that the FCP has been actively was used by BPKP DKI Jakarta in recent years. Even though it can effectively detect fraud, several obstacles were found such as low knowledge, information technology technical skills, auditor independence and culture. Therefore, BPKP needs to carry out socialization and technical training efforts to increase partner awareness in preventing fraud that occurs in their respective institutions. FCP is an effective method for detecting fraud. But empirical evidence is still relatively rarely explored. This study offers new knowledge regarding internal audit and fraud prevention conducted by BPKP along with various practical implications for companies.

Keywords

Fraud, Fraud Control Plan, Investigation Field, BPKP DKI Jakarta

Article Details

License

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Hak Cipta (Copyright)

Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

Hak cipta pada setiap artikel adalah milik penulis.

  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Mais, R. G., & Indah, A. K. . (2023). PERAN BIDANG INVESTIGASI BPKP DKI JAKARTA DALAM PENCEGAHAN FRAUD DENGAN MENGGUNAKAN FRAUD CONTROL PLAN : THE ROLE OF THE DKI JAKARTA BPKP INVESTIGATION DIVISION IN FRAUD PREVENTION USING THE FRAUD CONTROL PLAN. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(2), 384–401. https://doi.org/10.31258/current.4.2.384-401
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. ACFE, Fraud 101: What Is Fraud? (n.d.). Retrieved November 10, 2022. https://www.acfe.com/fraud-resources/fraud-101-what-is-fraud
  2. ACFE, A. of C.F.E. (2022) ‘Occupational Fraud 2022: A Report to the nations’, Association of Certified Fraud Examiners, pp. 1–96.
  3. Amin Iskandar, M. and Yuniasih, R. (2019) ‘Development of a Fraud Risk Control Policy Framework for Public Sector Organizations’, Advance ini Economic,Business and Management Research, 89, pp. 303–311. Available at: https://doi.org/10.2991/apbec-18.2019.40.
  4. Ariella Belinda, P. et. al (2021) Pentingnya Implementasi Akuntansi Sektor Publik Dalam Suatu Instansi Pemerintahan, Jurnal Mahasiswa Akuntansi Unita.
  5. Francesco, I.M. and Hastuti, H. (2022) ‘Pengaruh Penerapan E-Procurement Dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah (Survei pada Pejabat Pengadaan di Kota Cimahi)’, Indonesian Accounting Research Journal, 2(3), pp. 237–243.
  6. Hadi, C.D. (2019) ‘Peran Badan Pengawas Keuangan Dan Pembangunan (Bpkp) Perwakilan Jawa Timur Terhadap Pencegahan Korupsi’, Jurnal Ilmiah Mahasiswa FEB, 8(1).
  7. Halim, W. and Mais, R.G. (2020) ‘Implementasi Manajemen Risiko dalam Penentuan Objek Audit Kepabeanan dan Cukai’, Jurnal Akuntansi dan Manajemen, 17(02), pp. 69–84. Av ailable at: https://doi.org/10.36406/jam.v17i02.346.
  8. Kristiyani, H. D. (2020) Model Penerapan Akuntansi Sektor Publik Untuk Mencegah Fraud Pada Sektor Publik Di Era Digital. Available at: http://jurnaltsm.id/index.php/JBA.
  9. Kuncara, W.A. (2022) ‘The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City’, International Journal of Financial, Accounting, and Management, 4(2), pp. 101–113. Available at: https://doi.org/10.35912/ijfam.v4i2.250.
  10. Mais, R.G. and Nuari, F. (2017) ‘Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Integritas Laporan Keuangan’, Jurnal Reviu Akuntansi dan Keuangan, 6(2), pp. 907–912. Available at: https://doi.org/10.22219/jrak.v6i2.02.
  11. Meliyana, D. and Priyono, N. (2022) ‘Analisis Model Akuntansi Sektor Publik untuk Mencegah Kecurangan Penganggaran Keuangan’, Ecoducation Economics & Education Journal, 4(1). Available at: http://ejurnal.budiutomomalang.ac.id/index.php/ecoducation.
  12. Mukhlis., & Erisnanto, H.D.P. (2018) ‘Violation Reporting System As The Implementation Of Fraud Control Plan In The Public Sector (A Study at Dr. Moewardi Hospital)’, Asia Pasific Fraud Journal, 03(02), pp. 307–318.
  13. Pangaribuan, D.- (2020) ‘Governance Practices Government, Of Accountability Performance And Implementation Of Risk Management And Implications For Fraud Detection And Prevention’, International Journal of Contemporary Accounting, 1(2), pp. 75–98. Available at: https://doi.org/10.25105/ijca.v1i2.6167.
  14. Sugiyono (2022) Metode Penelitian Kualitatif (Untuk penelitian bersifat: eksploratif, enterpretif, interaktif dan konstruktif). 5th edn. Edited by S.Y. Suryandari. Bandung: ALFABETA.
  15. Tagora, A. and Putriana, V.T. (2022) ‘Indonesian Treasury Review Mekanisme Dan Implementasi Fraud Control Plan: Studi Kasus Pada Rumah Sakit Umum Daerah’, Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 7(2), pp. 133–144.
  16. Tjahjono, S. (2013) Business Crimes and Ethics Konsep dan Studi Kasus Fraud di Indonesia dan Global. Yogyakarta: Penerbit Andi.
  17. Wicaksono, D. and Yuhertiana, I. (2020) ‘Case Study: Evaluation Of Fraud Control Plan (Fcp) Attributes As Fraud Prevention Tool’, National Conference on Accounting and Auditing, 1.