POLA MODUS OPERANDI FRAUD PEMBIAYAAN SERTA UPAYA MEMINIMALISIR KECURANGAN PADA BANK PERKREDITAN RAKYAT SYARIAH X

Purwanto Purwanto, Andriani Kusuma

Abstract


The purpose of this study is to examine and explain the operandi pattern of fraud that occurs in the distribution of bank financing and explain the efforts to minimize fraud that occurs in the distribution of bank financing. The results of the study show that. This research is a type of qualitative research with the research design used is a case study in BPRS X. The data in this study consisted of documentation, interviews, and observations. The results showed that there were elements of BPRS X who had practiced fraud starting from the submission stage, data analysis and approval in the form of falsifying documents by conditioning the submission so that they could pass the financing so that there were mask credit findings, credit in the name. As well as efforts to minimize fraud consisting of Pillar steps to prevent, detect, investigate and monitor and evaluate existing systems.

Keywords


Banking, Financing, Fraud

Full Text:

PDF

References


Abdullah, thamrin (2012). Bank dan Lembaga Keuangan Lain Jakarta : Graham Ilmu

Adrian Sutedi, 2009, Perbankan Syariah: Tinjauan dan Beberapa Segi Hukum, Bogor; Ghalia Indonesia, cetakan pertama

Antonio, M. Syafi’i dkk. Bank Syariah “Analisis Kekuatan, Kelemahan, Peluang, dan Ancaman”. Yogyakarta : Ekonisia, 2006.

Arikunto, Suharsimi. (2005). Manajemen Penelitian. Cetakan Ketujuh, Penerbit Rineka Cipta, Jakarta

Association of Certified Fraud Examiners (ACFE), 2014. Fraud Prevention and Detterence, Fraud Examiners Manual, International Edition (FPD)

Amin Widjaja Tunggal. 2001. Pemeriksaan Kecurangan (Fraud Auditing), Harvarindo, Jakarta.

Anonim. 2016. Kamus Besar Bahasa Indonesia Online. Kbbi.web.id. diakses pada tanggal 12 Agustus 2016, pukul 21.00 Wib. Pamekasan.

Budianto, Agus (2011) , Mengkaji Kejahatan Korporasi Di Bidang Perbankan Dalam Sistem Perbankan Indonesia. Universitas Pelita Harapan Karawaci.

Hutauruk, Rapat Piter Sony, Se, (2014) Analisis Prosedur Pemberian Kredit Pada Pt. Bank Cimb Niaga Laju Tebing Tinggi, Jurnal Ilmiah Accounting Changes ,Stie Bina Karya Tebing Tinggi

Haryono, Slamet . (2009). Analisis Laporan Keuangan Perbankan Syariah .Yogyakarta: Pustaka Sayid Sabiq.

Holtfreter, Kristy (2003) Is occupational fraud typical white-collar crime? A comparison of individual and organizational characteristics, Journal of Criminal Justice 33.

Junaedi, Edy, (2013), Fraud Perbankan Syariah Dan Moralitas Keislaman, STAI Asy-Syukriyyah Tangerang

Kamayanti, Ari (2016), Metodologi Penelitian Kualitatif Akuntansi, Yayasan Rumah Peneleh

Kasmir (1998) Bank dan Lembaga Keuangan Lain Jakarta : Graham Ilmu

Muhammad. 2005. Bank Syariah Problem dan Prospek Perkembangan di Indonesia. Yogyakarta: Graha Ilmu.

Syafriansyah, Muhammat (2015), Analisis Sistem Dan Prosedur Pemberian Kredit Pada Koperasi Simpan Pinjam Sentosa Di Samarinda, Ejournal Ilmu Administrasi Bisnis

Sugiyono. 2009. Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung : Alfabeta

Sugiarto. (2010). Manajemen Resiko Perbankan. Jakarta : Graham Ilmu

Supomo, Nur Indriantoro. Bambang Supomo. 1999. “Metodologi Penelitian Bisnis”. BPFE. Yogyakarta.

Sukoharsono, Eko Ganis (2006), Alternatif Riset Kualitatif Sains Akuntansi: Biografi, Phenomenologi, Grounded Theory, Critical Ethnografi Dan Case Study , Universitas Brawijaya

Tuanakotta, Theodorus M. (2011). Manipulasi Laporan Keuangan. Jakarta: Salemba Empat

Triandaru, Sigit. (2008). Bank dan Lembaga Keuangan Lain. Jakarta: Salemba Empat

Tuanakotta, Theodorus M. (2010). Akuntansi Forensik & Audit Investigatif (edisi 2). Jakarta: Salemba Empat

Yogi Prabowo, Hendi (2013), Curing Corruption In Indonesia: A Behavioral Perspective. International Conference on Financial Criminology (ICFC) 2013

Yin, Robert K, (2009), Case Study Research. Design and Methods




DOI: http://dx.doi.org/10.53712/aktiva.v4i1.574

Refbacks

  • There are currently no refbacks.


Indexing: 

 

 

    

 Member Of:

 

Reference Manager:

  

Published by Prodi Akuntansi Fakultas Ekonomi Universitas Madura
Jl. Raya Panglegur Km 3,5 Pamekasan
Phone: (0324) 322231

website: http://ejournal.unira.ac.id/index.php/jurnal_aktiva/index

Email: jaa.unira@gmail.com

AKTIVA by Universitas Madura is licensed under a Creative Commons Attribution 4.0 International License.