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"Penelitian ini bertujuan untuk menerapkan fraud risk assessment pada kegiatan belanja barang dan jasa Pemerintah Kota Palopo sebagai salah satu strategi mengantisipasi terjadinya fraud yang dapat menimbulkan pemborosan dan kerugian keuangan pemerintah. Melalui fraud risk assessment, pemerintah dapat menetapkan prioritas pengendalian dan upaya-upaya pencegahan yang tepat untuk skema fraud dengan tingkat risiko paling tinggi. Fraud Risk Assessment dalam penelitian ini dilakukan sesuai dengan Pedoman Penilaian Risiko yang disusun oleh BPKP (2012). Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi kasus. Hasil fraud risk assessment menunjukkan bahwa bukti pertanggungjawaban fiktif dalam pelaksanaan perjalanan dinas adalah risiko fraud dengan tingkat paling tinggi, sehingga perhatian dan upaya untuk mengantisipasi risiko ini harus diprioritaskan. Rekomendasi strategi untuk mengantisipasi risiko fraud ini dirancang berdasarkan pada penerapan pencegahan dan pendeteksian fraud yang dapat digunakan oleh pemerintah untuk mengantisipasi terjadinya fraud, mencegah pemborosan dan kerugian keuangan pemerintah, dan melindungi keuangan pemerintah.

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The purpose of this research was to conduct the fraud risk assessment on procurement of goods and services on Government of Palopo City as one of strategies to anticipate fraud that threatens government finance. Through the Fraud Risk Assessment, government can set priority controls and appropriate prevention strategy for each fraud scheme based on the highest level of risk. The Fraud Risk Assessment in this study was conducted in accordance with the guidelines in BPKP Risk Assessment Guide (2012). This study used qualitative approach with field study data collection technique. Assessment result showed false invoicing documents in official business trip is the highest level of risk, so attention and effort to anticipate this risk must be prioritized. The recommended strategies to anticipate this fraud, which is designed based of the applications of fraud prevention and detection, can be used by government to anticipate the possibility of fraud risk, prevent financial loss, and secure the government finance."

"Penelitian ini bertujuan untuk menerapkan fraud risk assessment pada siklus pembelian barang PT X sebagai salah satu strategi dalam mengantisipasi terjadinya kecurangan yang mengancam kelangsungan bisnis perusahaan. Melalui Fraud Risk Assessment, manajemen dapat menetapkan prioritas pengendalian dan upaya-upaya pencegahan yang tepat untuk setiap skema fraud berdasarkan tingkat risiko yang dihadapi. Fraud Risk Assessment dalam penelitian ini dilakukan sesuai dengan panduan dalam COSO Fraud Risk Management Guide 2017. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi lapangan. Berdasarkan hasil assessment pada siklus pembelian barang PT X, kecurangan dengan skema Mark-up Billing, Kickback, dan Theft of Inventory and Equipment memiliki tingkat risiko tertinggi sehingga perhatian dan upaya dalam mengantisipasi risiko tersebut harus diprioritaskan. Rekomendasi strategi anti-fraud yang dirancang dengan berpijak pada penerapan 2 pilar yaitu pencegahan dan pendeteksian fraud dapat digunakan oleh manajemen untuk menekan kemungkinan terjadinya risiko fraud, meminimalisir potensi kerugian, serta menjaga aset perusahaan dari tindak kecurangan.

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This study aims to conduct the fraud risk assessment on the goods purchasing cycle at PT X as one of the strategies to anticipate fraud that threatens the company 39 s business continuity. Through the Fraud Risk Assessment, management can set priority controls and appropriate prevention strategy for each fraud scheme based on the level of risk. The Fraud Risk Assessment in this study was conducted in accordance with the guidelines in COSO Fraud Risk Management Guide 2017.

This study used a qualitative approach with field study data collection techniques. Based on the results of the assessment on the goods purchasing cycle at PT X, the Mark up Billing Scheme, Kickback Scheme, and Theft of Inventory and Equipment scheme has the highest risk level so that the attention and effort in anticipating those risk must be prioritized.

The recommended anti fraud strategy, which is designed based on the application of two pillars of fraud prevention and detection, can be used by management to minimize the possibility of fraud risk, minimize potential loss, and secure the company 39 s assets from fraud."

"Penelitian ini bertujuan untuk menerapkan Fraud Risk Assessment (FRA) pada kegiatan penegakan hukum di Instansi XYZ. Ruang lingkup kegiatan penegakan hukum yang diamati dalam penelitian ini yaitu proses bisnis pemeriksaan bukti permulaan dan penyidikan. Penelitian ini juga bertujuan untuk merancang strategi anti fraud yang relevan pada proses bisnis tersebut. FRA merupakan proses yang penting bagi organisasi. Implementasi FRA bagi organisasi dapat digunakan untuk memitigasi risiko fraud yang mungkin terjadi dalam organisasi. FRA memberikan kerangka untuk mengidentifikasi, menganalisis, dan mengevaluasi risiko fraud. Hal ini membantu organisasi dalam memprioritaskan pengendalian dan memberikan respon yang tepat terhadap risiko fraud yang teridentifikasi.Pendekatan kualitatif digunakan dalam penelitian ini untuk memberikan pemahaman mendalam mengenai implementasi FRA pada kegiatan penegakan hukum Instansi XYZ. Triangulasi data digunakan dalam penelitian ini agar mendapatkan pemahaman yang lebih baik. Data diperoleh melalui analisis dokumen, wawancara mendalam terhadap 24 informan dan penyebaran kuesioner terhadap 30 responden.Hasil penelitian mengidentifikasi sebanyak 26 kemungkinan skenario fraud pada kedua proses bisnis. Beberapa risiko yang perlu dimitigasi yaitu risiko yang berada di tingkat risiko sangat tinggi, risiko tinggi, dan risiko sedang. Berdasarkan hasil penelitian, terdapat 1 skenario fraud pada tingkat residual fraud risk sangat tinggi, 10 skenario fraud pada level risiko residual fraud risk tinggi dan 8 skenario fraud pada level risiko residual fraud risk sedang. Hasil penelitian ini selanjutnya dapat menjadi rekomendasi dalam menyusun strategi anti fraud yang relevan untuk diterapkan pada proses bisnis tersebut.

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This research aims to apply Fraud Risk Assessment (FRA) in the law enforcement function of the XYZ Agency. The scope of this research includes the process of preliminary evidence examination and investigations process in the law enforcement functions. This research also aims to design anti-fraud strategies that are relevant to these business processes. FRA is an important process for organizations. Implementing FRA for organizations can be used to mitigate the risk of fraud that may occur within the organization. FRA provides a framework for identifying, analyzing, and evaluating fraud risks. This helps organizations prioritize controls and provide appropriate responses to identified fraud risks.

A qualitative approach was used in this research to provide an in-depth understanding of the implementation of FRA in the law enforcement activities of Agency XYZ. Data triangulation was used in this research to gain a better understanding. Data was obtained through document analysis, in-depth interviews with 24 informants and distributing questionnaires to 30 respondents.

The results of this research identified 26 possible fraud scenarios in both business processes. Some risks that need to be mitigated are risks at the residual level “very high”, “high”, and “moderate”. Based on the results, there is 1 fraud scenario at a very high residual fraud risk level, 10 fraud scenarios at a high residual fraud risk level, and 8 fraud scenarios at a medium residual fraud risk level. In the end, the results of this research can be used as recommendations for developing relevant anti-fraud strategies to be applied to this business process."

"[ABSTRAKPemanfaatan teknologi informasi (TI), selain membantu suatu instansi pemerintah dalam memotong rantai birokrasi dalam pelaksanaan tugas pokok dan fungsi instansi pemerintah, terkait reformasi birokrasi, juga dapat dimanfaatkan untuk pembenahan instansi pemerintah. Dalam studi kasus ini dimana sudah dicanangkan suatu kegiatan yang bertujuan membenahi organisasi di instansi pemerintah pusat XYZ, atas instruksi Komisi Pengawas XYZ Pada kegiatan pembenahan organisasi XYZ tersebut dilakukanlah penelaahan risiko dalam kegiatan fraud risk management dimana salah satu lingkup kerjanya adalah melakukan fraud risk assesment yang dilakukan dengan bantuan forensic technology. Tujuan menggunakan forensic technology adalah untuk menemukan bukti-bukti digital pada sistem komputer dengan mengandalkan kemampuan forensic technology dalam merekonstruksi data dan informasi dari file yang ada maupun yang sudah dihapus. Dengan demikian forensic technology merupakan alat yang tepat untuk membuktikan compliance (kepatuhan), baik kepatuhan terhadap hukum ataupun terhadap kode etik/norma perusahaan, khususnya korupsi. Pimpinan XYZ juga telah menyadari hal ini dan telah memerintahkan untuk menyusun prosedur penggunaan computer forensic sebagai alat audit internal. Pada karya akhir ini dilakukan uji coba untuk membuktikan (proof of concept) bahwa computer forensic yang telah dimiliki saat ini dapat membantu proses penemuan indikasi pelanggaran kode etik/norma, khususnya korupsi. Hasil dari penelitian ini adalah berupa model computer forensic dalam kegiatan fraud risk management pada proses bisnis XYZ beserta draft standard operating procedure (SOP) terkait pelaksanaan computer forensic.

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ABSTRACTApplication of information technology (IT), instead of addition to helping a government agencies in steramlining the bureaucracy in the implementation of the basic tasks and roles of government agencies, relevant bureaucratic reform, also can be used for improvement of government agencies its self. In this case study where already launched an activity that aims to fixing up of government agency of Indonesia XYZ organization, on the instructions of XYZ?s regulatory commission.In the fixing up the XYZ organization conducted review the risk in order to fraud risk management activity that one of scope of work is to do fraud risk assessment using forensic technology. The aim using forensic technolgy is to identify digital evidence on computer systems by relying on the ability of forensic technology in reconstructing the data and information from existing files or deleted. Thus forensic technology is a good tool for proving compliance (adherence), good adherence to the law or the code of ethics/norms of the company, particularly corruption. Chairs of XYZ has also been aware of this and has been ordered to draw up the use of computer forensic procedures as a tool of internal audit.In this research conducted trials to prove (proof of concept) that computer forensic that has been held at this time can help the process of the invention indicated violations of the code of ethics/norms, particularly corruption. Results of this research is in the form of a model computer forensic in fraud risk management activity in the business process XYZ and draft of standard operating procedure (SOP) related to the implementation of computer forensic., Application of information technology (IT), instead of addition to helping a government agencies in steramlining the bureaucracy in the implementation of the basic tasks and roles of government agencies, relevant bureaucratic reform, also can be used for improvement of government agencies its self. In this case study where already launched an activity that aims to fixing up of government agency of Indonesia XYZ organization, on the instructions of XYZ’s regulatory commission.In the fixing up the XYZ organization conducted review the risk in order to fraud risk management activity that one of scope of work is to do fraud risk assessment using forensic technology. The aim using forensic technolgy is to identify digital evidence on computer systems by relying on the ability of forensic technology in reconstructing the data and information from existing files or deleted. Thus forensic technology is a good tool for proving compliance (adherence), good adherence to the law or the code of ethics/norms of the company, particularly corruption. Chairs of XYZ has also been aware of this and has been ordered to draw up the use of computer forensic procedures as a tool of internal audit.In this research conducted trials to prove (proof of concept) that computer forensic that has been held at this time can help the process of the invention indicated violations of the code of ethics/norms, particularly corruption. Results of this research is in the form of a model computer forensic in fraud risk management activity in the business process XYZ and draft of standard operating procedure (SOP) related to the implementation of computer forensic.]"

"Pengelolaan Barang Milik Negara (BMN) berperan penting untuk menunjang akuntabilitas keuangan negara. Sesuai dengan siklus pengelolaan BMN, proses penjualan BMN memerlukan alur birokrasi yang panjang dan melibatkan berbagai pihak sehingga rentan terjadi risiko kecurangan (fraud). Untuk memitigasi risiko fraud tersebut, sebagai pengelola BMN, Kementerian Keuangan (Kemenkeu) c.q. Direktorat Jenderal Kekayaan Negara (DJKN), perlu melakukan fraud risk assessment (FRA) untuk mengidentifikasi, menganalisis, mengevaluasi, dan menetapkan respon yang sesuai terhadap berbagai skenario risiko fraud yang mungkin terjadi. Penelitian ini bermaksud untuk melakukan FRA pada proses penjualan BMN yang melibatkan peran DJKN. Penelitian dilakukan secara kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan melalui analisis dokumen, kuesioner, wawancara, dan Focused Group Discussion (FGD). Berdasarkan hasil FRA, peneliti mengidentifikasi 26 skenario risiko fraud terkait proses penjualan BMN yang perlu diantisipasi oleh organisasi. Dengan mempertimbangkan selera risiko organisasi, terdapat tiga skenario risiko dengan level sangat tinggi, delapan skenario risiko dengan level tinggi, sepuluh skenario dengan level sedang, dan lima skenario dengan level rendah. Proses bisnis yang perlu mendapat perhatian organisasi karena memiliki beberapa risiko yang berada di atas risk appetite organisasi adalah penilaian dan lelang. Skema risiko fraud yang perlu diantisipasi meliputi korupsi dalam bentuk penyalahgunaan kewenangan, penerimaan gratifikasi yang dilarang, penyuapan, penipuan, benturan kepentingan, dan pemerasan. Skema risiko lainnya berkaitan dengan assets misappropriation dalam bentuk pencurian kas dan persedian serta pembocoran informasi. Beberapa strategi anti fraud yang perlu dilakukan untuk menekan terjadinya risiko fraud pada DJKN meliputi aspek preventif, detektif, dan responsif dengan mengoptimalkan konsep Model Tiga Lini dan kerangka kerja integritas yang dimiliki organisasi.

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State-Owned Assets Management (SAM) plays an important role in supporting state financial accountability. In accordance with the SAM cycle, the asset sale process requires a long bureaucratic flow and involves various parties so that is vulnerable to the fraud risk. To mitigate the fraud risk, the Ministry of Finance (MoF) c.q. the Directorate General of State Assets Management (DGSAM) needs to conduct Fraud Risk Assessment (FRA) to identify, analyze, evaluate, and respond to various possible fraud risk scenarios. This study aims to conduct FRA on the sales process of State-Owned Assets (BMN). The research was conducted qualitatively with a case study approach. Data were collected using a combination of document analysis, questionnaires, interviews, and Focused Group Discussions (FGD). Based on the results of the FRA, the researchers identified 26 fraud risk scenarios related to the asset sale process that need to be anticipated by the organization. By considering the organization’s risk appetite, of all the risk scenarios, there are three very high level risk scenarios, eight high level risk scenarios, ten medium level scenarios, and five low level scenarios. Business processes that need to be prioritized for mitigation because they have several risks above the organization's risk appetite are asset valuation and auction. Fraud risk schemes that need to be anticipated include corruption in the form of abuse of authority, illegal gratuities, bribery, deceit for service users, conflicts of interest, and economic extortion. Other risk schemes relate to assets misappropriation in the form of theft of cash and inventories and information leakage. Several anti-fraud strategies that need to be implemented to reduce the fraud risk level include preventive, detective, and responsive aspects by optimizing the Three Lines Model concept and organizational integrity framework.

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"PT. Bank A telah menerapkan Kebijakan Strategi Anti Fraud, dalam kurun waktu yang cukup lama, namun fraud pada perusahaan tersebut masih tetap terjadi. PT.Bank A belum melakukan pemetaan risiko fraud secara komprehensif, salah satunya karena PT. Bank A belum memiliki rancangan penilaian risiko fraud Fraud Risk Assesment/FRA.Penelitian ini adalah untuk mengetahui langkah-langkah dalam perancangan penilaian risiko fraud dan penerapan FRA dalam pelaksanaan audit internal dan strategi anti fraud serta memetakan risiko fraud berdasarkan unit-unit dan proses bisnis pada PT.Bank.A.Metode yang digunakan dengan menggunakan pendekatan matrik, yang dimulai dengan mengidentifikasi indikator faktor risiko dan kasus-kasus fraud yang pernah dilakukan audit internal guna menyusun inherent risk berdasarkan atas Dampak dan Kecenderungan. Selanjutnya melakukan asesmen terhadap internal control masing masing cabang guna mendapatkan residual fraud risk.Berdasarkan penelitian dari 16 kantor cabang diperoleh hasil residual risk sebanyak 2 kantor cabang memiliki risiko fraud dengan kategori moderate to high, 3 kantor cabang memiliki kategori risiko moderate, 5 kantor cabang dengan kategori low to moderate, 6 kantor cabang dengan kategori low dan tidak terdapat kantor cabang dengan kategori high.Kesimpulan dari penelitian ini adalah bahwa rancangan fraud risk assessment ini dapat dijadikan model bagi PT. Bank A atau lembaga keuangan atau non keuangan lainnya sebagai dasar menetapkan unit dan proses bisnis yang perlu perhatian lebih dibanding lainnya terutama untuk auditor saat melakukan audit umum dan dalam penerapan Strategi Anti Fraud.

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PT. Bank A has implemented the Anti Fraud Strategy Policy, for a considerable period of time, but the fraud on the company still persists. PT.Bank A has not conducted comprehensive fraud risk mapping, one of them is because PT. Bank A does not yet have a Fraud Risk Assessment FRA design.

This research was to determine the steps in planning a fraud risk assessment and application of fraud risk assessment in the implementation of internal audit anti fraud strategy and mapping fraud risk based on units and business process at PT. Bank A.

Method used by using matrix approach, which starts by identifying indicators of risk factors and fraud cases of internal audited to establish inherent risk based on impact and likelihood. Then, conduct the assessment of internal control of each branch office to obtain residual fraud risk.

Based on research from 16 sixteen branch offices, the result of residual risk is 2 two branch offices have fraud risk with moderate to high category, 3 three branch offices have moderate risk category, 5 five branch offices with low category to moderate, 6 six branch offices with low category and no branch office with high category.

The conclusion of this research is that the design of fraud risk assessment can be used as a model for PT. Bank A or other financial or non financial institution as the basis for establishing units and business processes that need more attention than others especially for auditors when conducting internal audits and in applying Anti Fraud Strategy."

"Kerentanan industri service terhadap keterjadian fraud, tidak efektifnya pengendalian internal dan terjadinya beberapa kasus fraud pada perusahaan, merupakan faktor utama yang mendorong peneliti untuk melakukan fraud risk assessment terutama pada proses bisnis procurement dan pengeluaran operasi. Tujuan dilakukannya fraud risk assessment ini adalah untuk menganalisis risiko fraud potensial, merekomendasikan pengendalian atas risiko tersebut dan merancang strategi anti fraud yang tepat bagi perusahaan, baik strategi preventif, detektif maupun investigatif. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan studi kasus. Sedangkan metode yang digunakan adalah single case with single unit analysis. Hasil penelitian menyimpulkan dari total 23 skenario fraud yang diidentifikasi 17 skenario proses bisnis procurement dan 6 skenario proses bisnis pengeluaran operasi , terdapat lima skenario yang memiliki tingkat risiko fraud residual paling tinggi high dan 3 skenario berada pada tingkat medium. Berdasarkan hasil penilaian ini, Peneliti memberikan rekomendasi pengendalian yang relevan untuk memitigasi risiko tersebut. Selain itu, Peneliti juga merekomendasikan strategi anti fraud yang relevan yang dapat diterapkan perusahaan untuk memitigasi keterjadian fraud. Strategi preventif yang direkomendasikan adalah pelaksanaan fraud risk awareness, code of conduct, tone of the top, pelaksanaan background check, membangun pengendalian internal yang baik dan membuat prosedur anti fraud. Sedangkan strategi detektif yang direkomendasikan adalah penerapan whistle blowing system, penerapan fraud risk indicator dan mystery shopping.

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The vulnerability of the service industry to fraud incidence, ineffectiveness of internal controls and the occurrence of some cases of fraud to the company, is a major factor that encourages researchers to conduct fraud risk assessment, especially in procurement business processes and operating expenditure. The purpose of this research is to identify potential fraud risks, recommend control of these risks and suggest appropriate anti fraud strategies for the company, both preventive and detective strategies.

The type of research used in this research is qualitative by using case study approach. While the methodology used is single case with single unit analysis. The results of this study conclude that from the total 23 identified fraud scenarios 17 scenarios from business process procurement and 6 scenarios from operating expenditure , there are 5 scenarios with the highest residual fraud risk and 3 scenarios at medium level.

Based on the results of this assessment, the Researcher provides relevant control recommendations to mitigate such risks. In addition, researchers also recommend a relevant anti fraud strategy that can be applied to mitigate the company fraud incident. The recommended preventive strategy is the implementation of fraud risk awareness, code of conduct, tone of the top, implementation of background check, establishing good internal controls and making anti fraud procedures. While the recommended detective strategy is the application of whistle blowing system, application of fraud risk indicator and mystery shopping. "

"Undang-Undang tentang Pemerintahan Daerah yang mengatur mengenai otonomi daerah mengakibatkan daerah memiliki hak dan kewajiban untuk mengatur dan mengurus sendiri kepentingan masyarakat dan berwenang mengatur dan mengurus sendiri urusan pemerintahannya. Salah satu tugas dari pemerintah daerah yaitu melaksanakan pembangunan didaerah yang dimana pembangunan tersebut bertujuan untuk mensejahterakan masyarakatnya hal itu juga dilakukan oleh Pemerintah Daerah Kabupaten Lombok Timur yang melakukan pembangunan dermaga Labuhan Haji, namun sejak di bangun pada tahun 2007, sampai sekarang dermaga tersebut tidak bisa digunakan secara maksimal karena terdapat berbagai masalah. Penelitian ini dilakukan untuk mengetahui penerapan good governance pengadaan barang dan jasa dalam pembangunan daerah. Penelitian ini meninjau kasus pembangunan dermaga Labuhan Haji Kabupaten Lombok Timur. Penelitian ini diselenggarakan dengan jenis penelitian yuridis-normatif. Hasil dari penelitian ini menunjukkan bahwa pembangunan dermaga Labuhan Haji tidak sesuai dengan prinsip good governance yaitu efisien, efektif dan akuntabel.

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The Law on Local Government governing regional autonomy resulted in the region having the right and obligation to regulate and take care of the interests of the community and is authorized to regulate and take care of its own governmental affairs. One of the tasks of the local government is to carry out development in the area where the development aims to prosper its people it is also carried out by the East Lombok Regency Regional Government which conducts the construction of Labuhan Haji Pier, but since it was built in 2007, until now the pier cannot be used optimally because there are various problems. This research was conducted to find out the implementation of good governance of procurement of goods and services in regional development. This research reviewed the case of the construction of Labuhan Haji pier in East Lombok Regency. This research was organized by the type of juridical-normative research. The results showed that the construction of Labuhan Haji pier was not in accordance with the principle of good governance, namely efficient, effective and accountable."

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Penelitian ini bertujuan menganalisis dan memberikan pandangan mengenai

inherent fraud risk pada satu organisasi pengawasan industri di Indonesia. Analisisinherent fraud risk yang akan diteliti menggunakan langkah-langkah yangmerupakan kombinasi dari standar ISO 31000:2018 dan COSO:2016. Berdasarkanobservasi terhadap tugas pokok dan unit kerja organisasi diidentifikasi 18 skemafraud. Hasil dari penelitian ini menunjukkan bahwa 4 skema fraud tertinggi yaitu“Pemerasan kepada pihak ke-3”, “Benturan kepentingan perizinan”, “Benturankepentingan pengaturan eksternal”, dan “Benturan kepentinganPenindakan/pemeriksaan”. Terkait tugas pokok terdapat 3 hal yang harusdiperhatikan yaitu pengelolaan sistem informasi, logistik, dan pengawasan industri.

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This research aims to analyze and provide views on inherent fraud risk of an

Industrial Supervisory in Indonesia. The inherent fraud risk analysis will beexamined using the combination of the methods presented in ISO 31000:2018 andCOSO: 2016. Based on observations of the main tasks and work units of theorganization, there are 18 fraud schemes identified. The results of this study indicatethat the four highest fraud schemes are "Extortion to the 3rd party", "Conflict ofinterest in licensing", "Conflict of interests in external arrangements", and "Conflictof interest in Enforcement/inspection". As for related tasks, there are three thingsthat must be considered: management of information systems, logistics, andindustrial supervision.

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