<![CDATA[ABSTRACTFraud 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 ProcessABSTRACTFenomena kecurangan banyak melibatkan pelaku dari sektor pemerintahan. Praktik kecurangan di pemerintahan berdampak negatif di sektor ekonomi dan sosial. Oleh karena itu, perlu upaya pencegahan untuk menghindari kerugian negara material maupun non material. Tujuan penelitian ini adalah merumuskan strategi pencegahan fraud dalam pengelolaan keuangan menggunakan Analytical Hierarchy Process (AHP). Sumber data yang digunakan dalam penelitian ini adalah kuesioner dan wawancara kepada 5 responden yang dianggap ahli. Strategi pencegahan fraud dalam pengelolaan keuangan pemerintah adalah: (1) Perbaikan sistem pengawasan dan pengendalian, (2) meningkatkan kultur organisasi, (3) merumuskan nilai anti fraud, (4) menerapkan sistem reward dan punishment yang tegas, (5) sosialisasi anti fraud bagi pegawai, dan (6) membentuk agen perubahan.Kata Kunci: Pencegahan Fraud, Sistem Pengendalian Intern, Budaya Organisasi, Nilai Anti Fraud, Proses Hirarki Analisis]]>
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