Peranan Sistem Pengendalian Internal terhadap Pencegahan Terjadinya Tindakan Fraud di Pengadaan (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Timur Area Malang)

Abstract

The purpose of this study is to understand how the internal control system applied by PT PLN (Persero) Distribution of East Java Malang Area may play a role in preventing the occurrence of fraud action in the procurement. During the process, procurement in PT PLN (Persero) Distribution of East Java Malang Area is prone against the occurrence of various acts of fraud. Therefore, we need an internal control system over the procurement in PT PLN (Persero) Distribution of East Java Malang Area in order to prevent the occurrence of various acts of fraud itself. The study is conducted using the qualitative method with a descriptive research. The result of this study showed that overall, the internal control system applied is quite effective, as shown by the implementation of PLN Bersih program, which is able to make PLN (Persero) Distribution of East Java Malang Area become better and “cleaner” than before. Meanwhile, in the procurement process, the internal control are also have quite effective role in order to preventing any kind of fraud acts. It is realized by the implementation of e-procurement program or eProc, the role of the procurement analysts, directors of job, and job inspectors, quality inspections, and implementation of Owner Estimate (OE) method.

Keywords :   Fraud,  internal control system, procurement,  PT PLN (Persero) Distribution of East Java Malang Area