ANALISIS RISIKO KECURANGAN DALAM PENGELOLAAN DANA PADA SEKRETARIAT BAWASLU PROVINSI DKI JAKARTA DENGAN PENDEKATAN FRAUD HEXAGON

Rhofitania, . (2026) ANALISIS RISIKO KECURANGAN DALAM PENGELOLAAN DANA PADA SEKRETARIAT BAWASLU PROVINSI DKI JAKARTA DENGAN PENDEKATAN FRAUD HEXAGON. Magister thesis, Universitas Negeri Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis praktik pengelolaan dana, memetakan titik rawan risiko kecurangan berdasarkan pendekatan Fraud Hexagon, serta menjelaskan upaya pengendalian dan pencegahan risiko kecurangan pada Sekretariat Bawaslu Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara dengan informan yang terlibat dalam pengelolaan dana dan melalui penelaahan dokumen pendukung keuangan. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Proses analisis dibantu dengan coding manual berbasis spreadsheet dan diperkuat melalui triangulasi antara data wawancara, dokumen, serta kerangka teori yang digunakan. Hasil penelitian menunjukkan bahwa praktik pengelolaan dana pada Sekretariat Bawaslu Provinsi DKI Jakarta berlangsung melalui sembilan tahapan, yaitu perencanaan anggaran, penetapan DIPA/POK, pelaksanaan kegiatan, pengajuan tagihan, verifikasi dan pengujian, pencairan dana melalui SP2D oleh KPPN, penatausahaan bendahara, pertanggungjawaban dan pelaporan, serta monitoring, evaluasi, pengawasan, dan tindak lanjut. Berdasarkan analisis Fraud Hexagon, elemen pressure dan opportunity merupakan unsur risiko yang paling menonjol. Pressure muncul melalui tekanan waktu, padatnya kegiatan, perubahan jadwal, revisi anggaran, keterbatasan pagu, dan batas waktu pertanggungjawaban. Opportunity muncul pada area kelengkapan dokumen, verifikasi, input sistem, pengarsipan, bukti pajak, dan audit trail. Penelitian ini tidak bertujuan membuktikan adanya kecurangan aktual, melainkan memetakan risiko dan area penguatan pengendalian. Temuan penelitian menegaskan pentingnya penguatan mitigasi resiko berkala, perencanaan, disiplin dokumen, pengarsipan digital, fraud risk assessment, monitoring berkelanjutan, serta mekanisme pelaporan yang aman dan terpercaya dalam mendukung akuntabilitas pengelolaan dana publik. **** This study aims to analyse fund management practices, map fraud-risk vulnerabilities using the Fraud Hexagon approach, and explain control and prevention efforts in the fund management of the Secretariat of Bawaslu Provinsi DKI Jakarta. This research employed a qualitative case study approach. Data were collected through interviews with informants involved in fund management and through the review of supporting financial documents. The data were analysed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The analysis was supported by manual spreadsheet-based coding and strengthened through triangulation across interview data, documents, and the theoretical framework. The findings show that fund management at the Secretariat of Bawaslu Provinsi DKI Jakarta operates through nine stages: budget planning, DIPA/POK determination, activity implementation, claim submission, verification and testing, fund disbursement through SP2D by the State Treasury Office (KPPN), treasurer administration, accountability and reporting, and monitoring, evaluation, supervision, and follow-up. Based on the Fraud Hexagon analysis, pressure and opportunity are the most prominent risk elements. Pressure arises from time constraints, dense activity schedules, schedule changes, budget revisions, limited budget ceilings, and accountability deadlines. Opportunity appears in the areas of document completeness, verification, system input, archiving, tax evidence, and audit trail. This study does not aim to prove the occurrence of actual fraud, but rather to map potential risks and areas for strengthening control. The research findings emphasize the importance of strengthening periodic risk mitigation, planning, document discipline, digital archiving, fraud risk assessment, continuous monitoring, as well as secure and reliable reporting mechanisms in supporting the accountability of public fund management.

Item Type:	Thesis (Magister)
Additional Information:	1). Dr. Indra Pahala, M.Si.; 2). Unggul Purwohedi,S.E., M.Si.,Ph.D.
Subjects:	Manajemen > Manajemen Sumber Daya Manusia
Divisions:	FE > S2 Akuntansi
Depositing User:	Rhofitania .
Date Deposited:	12 Aug 2026 03:41
Last Modified:	12 Aug 2026 03:41
URI:	http://repository.unj.ac.id/id/eprint/69869

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