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PENDETEKSIAN KECURANGAN PENGADAAN AKTIVA TETAP DENGAN METODE DEDUKTIF PADA SIKLUS PEMBELIAN DAN PEMBAYARAN PADA PT. POS INDONESIA (PERSERO)

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ABSTRACT THE DETECTION OF FIXED ASSETS PROCUREMENT FRAUD WITH DEDUCTIVE METHOD ON PURCHASE AND PAYMENT CYCLE IN PT. POS INDONESIA (PERSERO) By: Elly Fransiska The purpose of this research was to determine the stages in executing the detection of fraud in the process of fixed assets procurement and the payment of fixed assets in PT. Pos Indonesia (Persero). Fraud detection was done by knowing in advance the standards governing the process of purchasing and the payment procedures, so if there were purchase and payment activities that were not in accordance with applicable standards and procedures, fraud symptoms can be suspected. The method used in this research was the descriptive analytic method. The data obtained were processed by analyzing qualitatively the standards and procedures for the process of procurement and payment of the applicable fixed assets at PT. Pos Indonesia (Persero) and the procurement principles and generally applicable payment principles. Data collection techniques in this research include distributing questionnaires, conducting interviews, and by direct observation. Based on the analysis, no fraud had occurred in the process of procurement and payment of fixed assets in PT. Pos Indonesia (Persero). However, a gap of potential fraud in the procurement process was found, namely: 1) The existence of auction that were not announced by procurement department, 2) User-submitted specifications referring to one supplier, 3) The existence of received blank invoices that can be misused by employees, and 4) The existence of a discrepancy of specifications of fixed assets requested and shipped. Key words: fraud detection, fixed assets procurement, purchase and payment cycle.