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All Journal Jurnal Manajemen Pembangunan Daerah
Nirwan Ristiyanto
Pusat Pendidikan dan Pelatihan Pengawasan, Badan Pengawasan Keuangan dan Pembangunan, Republik Indonesia
Economics, Econometrics & Finance Social Sciences

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STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS Novia Tri Kurniasari; Anna Fariyanti; Nirwan Ristiyanto
Jurnal Manajemen Pembangunan Daerah Vol. 10 (2018): Edisi Khusus "Tatakelola Keuangan dan Investasi Daerah"
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.99 KB) | DOI: 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
Co-Authors Fariyanti, Anna Novia Tri Kurniasari