Tujuan penelitian ini untuk mengetahui praktik fraud yang dilakukan dan bagaimana strategi anti fraud dalam pengelolaan dana program penanggulangan HIV/AIDS. Penelitian dilakukan dengan metode kualitatif dengan desain studi kasus di LSM Melati. Metode pengumpulan data yang digunakan adalah dokumentasi, wawancara tidak berstruktur dan observasi yang kemudian dianalisis berdasarkan interpretasi yang diperoleh oleh peneliti. Informan terdiri dari para petugas yang menangani program penanggulangan HIV/AIDS di LSM Melati. Hasil penelitian ditemukan bahwa pada pengelolaaan dana program penanggulangan HIV/AIDS di LSM Melati terdapat kecurangan pada asset misappropriation, fraudulent statement dan expense reimbursement schemes. Fraud pada tahap kegiatan pelaksanaan program yaitu, (1) Kegiatan yang bersifat fiktif, (2) Peserta kegiatan fiktif, (3) Mark up anggaran kegiatan, dan (4) Nota transaksi palsu. Kemudian strategi anti fraud dari kegiatan tersebut berupa prevention yang meliputi membuat struktur pertangungjawaban yang baik, petugas membuat rencana kerja bulanan, membuat Standard Operasional Prosedure (SOP) membuat tehnologi dan informasi anti fraud dan schedule yang jelas dan tegas. Kemudian bentuk detection yaitu dengan melakukan surprise audit ke lapangan, kebijakan dan mekanisme whisleblowing dan melakukan pemantauan dan evaluasi pada setiap kegiatan. Selanjutnya sanksi dengan memberikan punishment kepada petugas jika ketahuan melakukan tindak kecurangan. Fraud pada tahap pelaporan dan pertangungjawaban yaitu, (1) Dokumentasi kegiatan fiktif palsu, (2) TOR kegiatan fiktif, (3) Narasi hanya sebuah karangan fiktif, (4) Daftar hadir palsu, (5) Pembuatan nota palsu, (6) Pengawasan dana dan kegiatan sekedar kepercayaan, (7) Karyawan fiktif, dan (8) Pemotongan honor karyawan. Kemudian strategi fraud anti fraud laporan pertangungjawaban berdasarkan fraud yang sudah dilakukan yaitu melaui tindakan prevention dengan membuat petugas internal audit, memisahkan tugas bendahara yang mencatat laporan dengan pemegang uang/kas dan membuat kebijakan anti fraud. Kemudian tindakan detection berupa penilaian resiko kecurangan dan melakukuan surprise audit pada laporan keuangan. Selanjutnya tindakan sanksi dengan memberikan punishment jika ditemukan melakukan tindak kecurangan pada laporan pertangungjawaban. Kata Kunci : LSM, pengelolaan, pelaksanaan, laporan pertangungjawaban


Deskripsi Lain

The purpose of this research is to know the practice of fraud done and how unfraud strategy in fund management of HIV/AIDS prevention program. The research was conducted by qualitative method with case study design at NGO Melati. Data collection methods used are documentation, unstructured interviews and observations which are then analyzed based on the interpretation obtained by the researcher. The informant consisted of the officers who handled the HIV/AIDS prevention program at NGO Melati. The results of the study found that in managing funds for HIV/AIDS prevention programs in NGO Melati, there were cheating on asset misappropriation, fraudulent statement and expense reimbursement schemes. Fraud at the stage of program implementation activities are, (1) Activities that are fictitious, (2) Participants of fictitious activities, (3) Mark up activity budgets, and (4) Fraudulent transaction notes. Then the unfraud strategy of the activity is in the form of prevention which involves making good accountability structure, officers make monthly work plan, make Standard Operating Procedure (SOP) make technology and unfraud information and schedule clear and firm. Then the form of detection is to conduct a surprise audit to the field, policies and whisleblowing mechanism and perform monitoring and evaluation on each activity. Further sanctions by giving punishment to the officer if caught doing fraud. Fraud at the stage of reporting and accountability are, (1) Documentation of fictitious false activities, (2) TOR of fictitious activities, (3) Narratives only a fictitious article, (4) False attendance list, (5) Creation of false notes, (6) Monitoring of funds and activities just trust, (7) Fictitious employees, and (8) Employee honor deductions. Then the fraud strategy of unfraud accountability report based on fraud that has been done is through the prevention action by making the internal audit officer, separating the treasurer's task record the report with the cash holder and make unfraud policy. Then the action of detection in the form of fraud risk assessment and conducting surprise audit in financial report. Further action sanctions by giving punishment if found to commit acts of fraud on accountability reports. Keywords: NGO, management, implementation, accountability report

• SISI REMANG PENGELOLAAN DANA PROGRAM PENANGGULANGAN HIV/AIDS