Kebijakan dan Implementasi Strategi Anti-Fraud pada Bank Umum

Abstract

This study aims to explore and analyze policies and implementation of anti-fraud strategies at PT Bank X Indonesi. The object of this study is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interview and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13 / 28 / DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, but there are still deficiencies caused by constraints in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept confidential, and the recruitment pattern adopted by PT Bank X Indonesia does not include material on fraud awareness.

Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis kebijakan dan implementasi strategi anti-fraud pada PT Bank X Indonesi Objek penelitian yakni Divisi Integrated Fraud Management. Penelitian dilaksanakan melalui metode kualitatif dengan pendekatan studi kasus dan menggunakan teknik analisis triangulasi. Teknik pengumpulan data dalam penelitian ini adalah observasi berperan serta (participant observation), wawancara mendalam (in depth interview) dan dokumentasi. Penentuan informan dilakukan dengan metode purposive sampling, yang mana informan dipilih dengan pertimbangan dan tujuan tertentu. Hasil penelitian menunjukkan bahwa kebijakan dan implementasi strategi Anti-Fraud Sudah dilaksanakan sesuai dengan Surat Edaran Bank Indonesia No.13/28/DPNP tanggal 9 Desember 2011 tentang Penerapan Strategi Anti-Fraud bagi Bank Umum, namun masih terdapat kekurangan yang disebabkan oleh kendala dalam implementasinya yaitu kurangnya kesadaran pegawai untuk melaporkan semua indikasi kecurangan, rotasi pegawai yang sangat minim, seringnya informasi akan adanya surprise audit tidak dapat dirahasiakan, serta pola rekruitmen yang diterapkan oleh PT Bank X Indonesia tidak menyertakan materi tentang kesadaran fraud.