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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Hasya Salsabila Putriaji
Brawijaya University
Economics, Econometrics & Finance

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Analisis Penerapan Sistem Pencegahan Kecurangan (Studi Kasus pada PT. Transmarco) Hasya Salsabila Putriaji; Gugus Irianto
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how effective the implementation of the fraud prevention system is in a retail and fashion company in Indonesia. This study employs a qualitative case study approach, in which the data are collected from online interviews through WhatsApp Group and analyzed utilizing the Miles and Huberman Model (1984). Given that PT. Transmarco has had a fraud prevention system since 2012, the study results indicated that its fraud prevention system has met the 4 effectiveness requirements by LPSK (2011), including the Reporting System that Must Be Socialized to All Employees; Fraud Report Recipient Authority; Guaranteed Confidentiality and Follow Up for Employees in Reporting Fraud; Protection for Whistleblowers. In its implementation, PT. Transmarco has conducted socializations to all employees during regular training; has given rewards to whistleblowers; has appointed HRD as the authority to receive fraud reports; has directly protected the whistleblower by keeping his identity secret; and so forth. To optimize the system in order to run more effectively and more easily, it is also important to take into account making yearly fraud records, creating a dedicated fraud prevention website to make it easier for employees or others to report fraud, and making written regulations on whistleblower protection.
Co-Authors Gugus Irianto