STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

Novia Tri Kurniasari; Anna Fariyanti; Nirwan Ristiyanto

doi:10.29244/jurnal_mpd.v10i-.22693

Novia Tri Kurniasari Pusat Penelitian dan Pengembangan Hutan, Kementerian Lingkungan Hidup dan Kehutanan, Republik Indonesia
Anna Fariyanti Departemen Agribisnis, Fakultas Ekonomi dan Manajemen, Institut Pertanian Bogor
Nirwan Ristiyanto Pusat Pendidikan dan Pelatihan Pengawasan, Badan Pengawasan Keuangan dan Pembangunan, Republik Indonesia

DOI: https://doi.org/10.29244/jurnal_mpd.v10i-.22693

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

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