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Fraud Prevention Through Review of Construction Work Planning Documents by the South Buton Regional Inspectorate La Didi; Rahmawati; Asti dwi juniyarti. M
Jurnal Multidisiplin Madani Vol. 5 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v5i7.422

Abstract

This study aims to analyze the role of the Regional Inspectorate of South Buton Regency in preventing fraud through the mechanism of reviewing construction work planning documents. The method used is qualitative descriptive with data collection techniques through interviews, documentation, and observation. The results of the study showed that the Inspectorate was able to identify potential fraud, especially those caused by financial pressures, such as price mark-ups and unrealistic planning. However, the effectiveness of the review is still limited due to the lack of the number and competence of auditors and the low cooperation from the Regional Apparatus Organization (OPD) in submitting data. This research emphasizes the importance of increasing auditor capacity, supporting digital systems, and collaboration between agencies to strengthen fraud prevention. These findings expand the academic discourse on the role of internal oversight in mitigating public sector corruption risks, particularly at the project planning stage