Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan
Keywords:PPK, PBJ, Fraud, Fraud Opportunity, Corruptions
This study aims to propose the factors forming the opportunity for fraud to Pejabat Pembuat Komitmen (PPK) on the Government Procurement-Pengadaan Barang dan Jasa (PBJ) . The approach used in this research is Donald Cressey's the Triangle Fraud. This research uses a qualitative research methodology with a case study approach that focuses on the comparison of authority and the scheme of fraud used in cases of criminal acts of corruption. The research was conducted by collecting secondary data in the form of court decision documents in corruption cases. The results of this study indicate that cases of corruption in the procurement of goods and services are generally carried out collectively between the PPK, the provider, and the Pokja team. Effectiveness of Internal Control, Authority of PPK, and Access to Assets and Information effectively create opportunities for fraud. The powers that be held are also effectively used to carry out fraudulent schemes.