SYSTEMATIC LITERATURE REVIEW: FRAUD PREVENTION IN GOVERNMENT
DOI:
https://doi.org/10.30606/cano.v15i1.4286Keywords:
pencegahan fraud, sektor pemerintah, pengendalian internal, whistleblowing system, systematic literature review.Abstract
Penelitian ini bertujuan mensintesis temuan empiris mengenai strategi pencegahan fraud pada sektor pemerintah melalui pendekatan systematic literature review (SLR). Kajian dilaksanakan terkait berbagai artikel ilmiah yang meneliti praktik pencegahan kecurangan pada organisasi publik di berbagai konteks pemerintahan, termasuk di Malaysia, Indonesia, Pakistan, Nigeria, dan Kenya. Hasil sintesis menunjukkan bahwa pencegahan fraud bersifat multidimensional dan dipengaruhi oleh integrasi mekanisme pengendalian internal, sistem pelaporan pelanggaran (whistleblowing system), audit dan akuntansi forensik, pemanfaatan teknologi deteksi fraud, serta penguatan budaya organisasi dan manajemen sumber daya manusia. Pengendalian internal yang kuat terbukti menjadi pilar utama dalam membatasi peluang terjadinya kecurangan, sementara teknologi berbasis analitik memungkinkan deteksi anomali secara proaktif. Selain itu, pembangunan budaya integritas dan peningkatan kompetensi pegawai memperkuat efektivitas sistem pengendalian formal. Temuan penelitian menegaskan bahwa strategi pencegahan fraud yang efektif dalam sektor pemerintah memerlukan pendekatan tata kelola yang komprehensif, sistematis, dan berkelanjutan. Hasil kajian ini memberikan implikasi teoritis bagi pengembangan model pencegahan fraud sektor publik serta implikasi praktis bagi perumusan kebijakan pengawasan pemerintahan.
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