Analisis Implementasi Strategi Anti-Fraud pada Bank Perkreditan Rakyat (BPR) X Yogyakarta

Aprediakanina Regita Widiasmara, Ratna Nurhayati, S.E., M.Com., Ak., CA., Ph.D.

2025 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini menganalisis implementasi strategi anti-fraud pada Bank Perkreditan Rakyat (BPR) X Yogyakarta. Strategi anti-fraud merupakan penerapan dari manajemen risiko terkait dengan sistem pengendalian internal. Penelitian ini menganalisis efektivitas penerapan strategi anti-fraud pada BPR X dengan menggunakan metode kualitatif. Data diperoleh melalui wawancara dan analisis dokumen. Hasil penelitian menunjukkan bahwa BPR X tergolong dalam kategori cukup efektif. BPR X sudah menerapkan empat pilar strategi anti-fraud sesuai dengan panduan Otoritas Jasa Keuangan, yaitu pilar pencegahan; pilar deteksi; pilar investigasi, pelaporan, dan sanksi; serta pilar pemantauan, evaluasi, dan tindak lanjut. Penerapan pilar deteksi BPR X memiliki nilai efektivitas yang paling rendah, sehingga dapat dikatakan bahwa pengendalian internal perusahaan masih lemah. BPR X juga masih belum menerapkan semua kebijakan secara lengkap dan rinci, sehingga menyebabkan penerapan strategi anti -raud masih dalam kategori cukup efektif.

This study analyzes the implementation of anti-fraud strategies at Rural Bank (BPR) X Yogyakarta. The anti-fraud strategy is an application of risk management related to the internal control system. This research examines the effectiveness of the anti-fraud strategy implementation at BPR X using a qualitative method. Data were obtained through interviews and document analysis. The results showed that BPR X fell into the "moderately effective" category. BPR X has implemented the four pillars of the anti-fraud strategy in accordance with the guidelines of the Financial Services Authority, namely the prevention pillar, the detection pillar, the investigation, reporting, and sanctions pillar, and the monitoring, evaluation, and follow-up pillar. The implementation of the detection pillar at BPR X has the lowest effectiveness rating, indicating that the company's internal control remained weak. Additionally, BPR X has not yet fully and comprehensively implemented all policies, which has resulted in the anti-fraud strategy being categorized as only moderately effective.

Kata Kunci : Ant-Fraud, Strategi Anti-Fraud, Fraud, Perbankan, BPR