ANALYSIS OF THE IMPLEMENTATION OF ANTI FRAUD STRATEGIES ON PT BANK X BALIKPAPAN

Abstract

ABSTRACT

This research is a qualitative research with case study that aims to analyze the application of anti-fraud strategies at PT. Bank X Balikpapan. The data used in this study are primary and secondary data. Primary data in this study are observation and interviews, while secondary data in the form of books, journals, photos of activities and study of literature and the official web of PT. Bank X Balikpapan. The results of this study indicate that the factors that often cause fraud in PT. Bank X Balikpapan is because of the opportunity and ability to commit fraud. In implementing the anti fraud strategy PT. Bank X Balikpapan uses several activities in its implementation, namely, anti-fraud socialization, signing of anti-fraud declaration in the implementation of performance improvement forums (FPK), socialization and signing of integrity pacts on anti-fraud commitments, surprise audits, surveillance audits and whistleblowing systems. Even though the anti-fraud strategy has been implemented well, it is considered not yet significant and effective, because there is still a crime / fraud at PT. Bank X Balikpapan.