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All Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Manajemen Risiko
Rozmita Dewi Yuniarti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon Rozmita Dewi Yuniarti; Tiara Setra Linuhung
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 5 No 2 (2023): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v5i2.988

Abstract

Fraud is a term that is often found in revealing frauds, both in the private and public sectors. The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization, defines fraud as an unlawful act committed intentionally for personal or group gain and can harm other parties. ACFE categorizes fraud into three categories, namely corruption, misuse of assets, and financial statement fraud. Corruption, especially in the public sector, has become a familiar issue among the public because it is also related to the public's demand for transparency of public information. This study uses a quantitative research design with a causal associative approach. The data sources used in this study are the BPK Audit Report (LHP), the website of each provincial government, and KPK report data. The results of this study indicate that stimulus, collusion, and ego have a positive and significant influence so that the central government must provide more supervision for provincial governments that are financially independent, have high capital expenditurerealization, and provide a rejection response to the BPK audit results
Analisis Risiko Berdasarkan Aspek Operasional Dan Pengendalian Internal Pada Salah Satu SPPG Di Kota Bandung Shahnaz Azka Handini; Erlangga Putra Kosasih; Faridah Nur Setyaningtyas; Aristanti Widyaningsih; Rozmita Dewi Yuniarti
JURNAL MANAJEMEN RISIKO Vol. 7 No. 1 (2026): JUNI
Publisher : Pasca Sarjana UKI

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Abstract

The implementation of the Free Nutritious Meal Program (MBG) through the Nutrition Fulfillment Service Units (SPPG) entails high operational complexity and exposes the program to various risks, particularly in the operational and internal control dimensions. This study aims to analyze the risk profile of one SPPG in Bandung City and to identify mitigation strategies necessary to support effective program governance. A descriptive qualitative approach supported by simple quantitative analysis (mixed approach) was employed. Data were collected through structured interviews with the Head of SPPG, the Operational Field Officer (PLO) for Nutrition, the PLO for Finance, and program beneficiaries. Risk analysis was conducted using the Likelihood-Impact Matrix approach in accordance with ISO 31000:2018. Results indicate that among the 48 operational risks identified, seven are classified as medium risk, relating to location selection transparency, labor verification, beneficiary data synchronization, food production alignment, and procurement processes; the remaining 41 are low risk, with no high-risk items detected. In the internal control dimension, eight medium risks were identified spanning control environment, internal risk assessment, control activities, and monitoring. Beneficiary satisfaction surveys further confirmed high satisfaction levels with program service quality. This study concludes that SPPG governance is functioning reasonably well; however, strengthening internal controls, data integrity, human resource capacity, and system digitalization are essential for program sustainability.
Co-Authors Aristanti Widyaningsih Erlangga Putra Kosasih Faridah Nur Setyaningtyas Shahnaz Azka Handini Tiara Setra Linuhung