Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments

Burhanuddin Burhanuddin; Wulandari Pryangan; Nita Hasnita

doi:10.32535/ijabim.v11i1.4582

Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments

Burhanuddin Burhanuddin, Wulandari Pryangan, Nita Hasnita

Abstract

This study aims to analyze fraud patterns found in audit reports by the Audit Board of the Republic of Indonesia (BPK-RI) as an effort to minimize corruption in local governments in Southeast Sulawesi Province. The methods used are descriptive qualitative and quantitative approaches, employing secondary data from the Audit Reports (LHP) and Regional Audit Summaries (IHPD) of BPK-RI for the 2021–2024 period. The analysis was conducted through content analysis to classify findings into expenditure, revenue, assets, administration, and receivables categories, as well as pattern matching to identify recurring fraud modus operandi. The results indicate that fraud is systemic and most predominantly occurs in the expenditure category (47%), particularly in the form of mark-ups, overpayments, and fictitious projects. Four main patterns were identified, including administrative negligence, procurement mark-ups, asset misappropriation, and regional revenue embezzlement. The implications of the study emphasize the need to strengthen internal control systems, digitalize financial governance through e-procurement and e-payment, and implement regulations and a culture of integrity as preventive strategies to minimize corruption in local governments.

Keywords

Fraud Audit; Findings of the Audit Board of the Republic of Indonesia (BPK-RI); Patterns of Corruption; Strategies to Minimize Corruption; Regional Government of Southeast Sulawesi Province

Full Text:

PDF

References

Alpiansah, R., Komala, R., & Ramdani, R. (2023). Donald Cressey’s theory pada academic fraud mahasiswa bisnis dan keuangan. Ganec Swara, 17(4), 1302–1309. https://doi.org/10.35327/gara.v17i4.608

Amalia, S. F., & Anwar, M. K. (2024). Dampak penerapan e-government terhadap perubahan budaya birokrasi untuk mencapai transparansi dan akuntabilitas dalam sistem pemerintahan modern. Pentahelix: Jurnal Administrasi Publik, 2(1), 25–40. https://doi.org/10.24853/penta.2.1.25-40

Amaruddin, A. A., Rasmuin, & Rahmawati. (2025). Implementing the local government information system policy in financial report preparation for local government units: A case study in Baubau City. Ilomata International Journal of Social Science, 6(1), 376–389.

Andriani, H., & Daswirman. (2024). The position of the Financial Audit Agency in examining regional financial management and responsibility of West Sumatra Province. Ekasakti Journal of Law and Justice, 2(2), 116–128. https://doi.org/10.60034/ffrtbr45

Andriansyah, R. T., Widianingsih, I., & Karlina, N. (2024). Analysis of the implementation of the whistleblowing system in the Kendari City Government. Sosiohumaniora, 26(1), 117–127. https://doi.org/10.24198/sosiohumaniora.v26i1.52962

Aneta, Y., Lakoro, I., Aneta, A., Akib, H., & Podungge, A. W. (2024). Smart strategies for managing regional assets: Best practices in increasing local revenue. KnE Social Sciences, 2024, 103–120. https://doi.org/10.18502/kss.v9i7.15469

Anggraini, M. (2024). Optimalisasi good governance melalui prinsip akuntabilitas hukum dalam pengelolaan keuangan negara. Coopetition: Jurnal Ilmiah Manajemen, 15(3), 627–638. https://doi.org/10.32670/coopetition.v15i3.4826

Azzahra, F., Daulay, N. A. E., Putranta, J., & Allim, S. (2023). Penatausahaan barang milik daerah (BMD): Kajian pada Badan Pendapatan Daerah, Kantor Dinas Olahraga dan Pemuda. Jurnal Sistem Informasi, Akuntansi dan Manajemen, 3(3), 407–411. https://doi.org/10.54951/sintama.v3i3.676

Badruzzuhad, M. T., & Firmansyah, A. (2024). Optimizing restaurant tax supervision in Jakarta: A case study of the Tanah Abang area. Educoretax, 4(3), 395–407. https://doi.org/10.54957/educoretax.v4i3.767

Camsana, M. A. P., Anggia, D., Nabila, S., & Mariana, M. (2024). Identifying errors and fraud in regional financial management: A literature review. Ekalaya: Jurnal Ekonomi Akuntansi, 2(4), 9–17. https://doi.org/10.59966/ekalaya.v2i4.1389

Darusalam, D., Janssen, M., Jayanti, S., Sitompul, R., Said, J., & Sanusi, Z. (2024). Public administration digitalization effects on corruption: Lesson learned from Indonesia. Digital Government: Research and Practice, 5(4), 1–13. https://doi.org/10.1145/3691351

Dasni, D., Abidin, Z., & Ramadhan, S. (2025). Effectiveness of the implementation of local government information systems in financial administration. Perspektif, 14(1), 19–29. https://doi.org/10.31289/perspektif.v14i1.12791

Divya, S., Din, M., Jurana, J., & Masdar, R. (2024). Local governments of regencies/cities in central. 1, 147–156.

Ero?lu, E., & Y?ld?z, H. D. (2025). Budget transparency and corruption: Empirical evidence from a cross-national governance framework. Say??tay Dergisi, 36(138), 517–543. https://doi.org/10.52836/sayistay.1717862

Firmansyah, A., Maulana, R. Y., & Miftah, A. Z. (2024). Transformation of the procurement system in the Indonesian government. Sosiohumaniora, 26(2), 369–381. https://doi.org/10.24198/sosiohumaniora.v26i2.56209

Guhaningtias, D. A., & Susanti, E. (2025). Strategi inventarisasi aset tetap oleh Pemerintah Desa Cileles dalam meningkatkan transparansi dan akuntabilitas pengelolaan aset desa. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(9), 3302–3312. https://doi.org/10.47467/alkharaj.v7i9.8716

Halim, A., & Kusufi, M. S. (2012). Akuntansi sektor publik: Akuntansi keuangan daerah (4th ed.). Salemba Empat.

Hapsari, N., & Hardiana, N. (2025). The role of public sector accounting and internal supervision in preventing budget fraud: Evidence from Jakarta Food Security, Marine and Agriculture Agency. Journal of Finance and Business Digital, 4(2), 353–380. https://doi.org/10.55927/jfbd.v4i2.193

Hasmuddin, Kamariah, N., & Mauliana, D. (2024). Implementasi Permendagri Nomor 77 Tahun 2020 tentang pengelolaan keuangan daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(10), 4385–4406. https://doi.org/10.47467/elmal.v5i10.5472

Husna, S. N., Ikhsan, A., & Maipita, I. (2023). Factors causing the occupation of fraud in the financial statements. https://doi.org/10.4108/eai.19-9-2023.2340549

Irawati, I., & Reza, S. (2021). Strategy to realize e-government as the public transparency to preventive government of corruption. https://doi.org/10.4108/eai.17-7-2019.2302187

Irsyad, M., Karunia, L., & Sutrisno, E. (2022). Ilomata International Journal of Management. Ilomata International Journal of Management, 3(1), 327–342. https://scholar.archive.org/work/sy63srah7bdsfaghtihipmxpqy/access/wayback/https://www.ilomata.org/index.php/ijjm/article/download/302/222

Kaddachi, H., & BenZina, N. (2024). Analyzing the influence of corruption on economic growth: A static and dynamic panel approach. Journal of the Knowledge Economy, 1–25. https://doi.org/10.1007/s13132-024-02394-x

Kasmat Rivai, S., Gobel, L. V., & Nggilu, R. (2025). Optimalisasi pengelolaan barang milik daerah dalam mewujudkan good governance di Badan Keuangan dan Aset Daerah Kabupaten Gorontalo. Journal of Governance and Public Administration, 2(4), 975–983. https://doi.org/10.70248/jogapa.v2i4.2778

Klitgaard, R. (1998). International cooperation against corruption. Finance and Development, 35(1), 3–6.

Kubbe, I., Baez-Camargo, C., & Scharbatke-Church, C. (2024). Corruption and social norms: A new arrow in the quiver. Annual Review of Political Science, 27(1), 423–444. https://doi.org/10.1146/annurev-polisci-051120-095535

Kurniawan, F., & Lutfi, A. (2025). Optimization strategies for government fixed assets: A literature review. Journal La Sociale, 6(4), 1192–1205. https://doi.org/10.37899/journal-la-sociale.v6i4.2199

Lestari, R., & Mulyandini, V. C. (2025). Analisis penatausahaan aset tetap pada Dinas Kesehatan Provinsi Jawa Barat. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(9), 3461–3475. https://doi.org/10.47467/alkharaj.v7i9.9422

Li, K., Lu, L., Qian, J., & Zhu, J. L. (2020). Enforceability and the effectiveness of laws and regulations. Journal of Corporate Finance, 62. https://doi.org/10.1016/j.jcorpfin.2020.101598

Lumingkewas, H. S., Saerang, D. P. E., & Datu, C. (2025). Analisis prosedur inventarisasi barang milik daerah (BMD) di Inspektorat Daerah Provinsi Sulawesi Utara. Riset Akuntansi dan Portofolio Investasi, 3(1), 316–324. https://doi.org/10.58784/rapi.327

Mahrus, A., Sudibyo, D. P., & Mulyadi, A. W. E. (2023). Bureaucratic reform as an effort to prevent corruption in Indonesia. International Conference on Social Science & Technology, 9(1), 103–109. https://doi.org/10.1080/23311886.2023.2166196

Mahruzal, M., Ritonga, T. Q. B., Aula, N., & Khaddafi, M. (2025). A review of accountability and transparency in regional financial management literature in public sector accounting. Global Journal of Business, Economics & Social Development, 2(2), 84–90. https://doi.org/10.56225/gjbesd.v2i2.53

Maimaitiaili, Y. (2024). Integrated tourism: A holistic approach to resolving fragmentation challenges in tourism governance. SHS Web of Conferences, 187, 03033. https://doi.org/10.1051/shsconf/202418703033

Mediaty, M., Ruslan, R., Ulman, A., Mahfud, M., & Ridwan, S. F. (2024). Assessing regional asset management practices in the Provincial Government of West Sulawesi: Insights from APIP supervision based on Permendagri No. 19/2016. Jurnal Ilmiah Ilmu Administrasi Publik, 14(1), 233–245. https://doi.org/10.26858/jiap.v14i1.63728

Moreno, W. L., & Ríos, J. A. S. (2012). El triángulo del fraude, 17, 65–81.

Muhyidin, A., Nurfauziah, F. L., & Suharti, S. (2025). An effective whistleblowing system model for regional inspectorates: A qualitative study in fraud prevention. Journal of Accounting Auditing and Business, 8(2), 20–36. https://doi.org/10.24198/jaab.v8i2.65078

Mukti, M. A. Q., & Trisnaningsih, S. (2025). Decentralization in regional public service agencies: A behavioral accounting study of the case of Nunukan Regional Hospital. Formosa Journal of Multidisciplinary Research, 4(4), 1709–1716. https://doi.org/10.55927/fjmr.v4i4.156

Novansyah, A., Putra, R., & Leonardo, A. (2025). Implementation of security and order of regional property by the South Sumatra Provincial Asset Management Agency. Journal of Education, Humaniora and Social Sciences (JEHSS), 7(3), 962–972. https://doi.org/10.34007/jehss.v7i3.2501

Owusu, G., & Klotz, P. (2024). A comparative analysis of the current anti-bribery practices and ISO 37001 requirements in Ghana. Gradus, 11(1), 1–7. https://doi.org/10.47833/2024.1.art.001

Pamisetty, V. (2025). Utilizing big data to strengthen financial oversight and increase transparency in public revenue (pp. 38–57). https://doi.org/10.70593/978-93-49910-54-6_3

Pango, U. (2024). Management of Gorontalo Regency regional government land and building assets. Jurnal Ekonomi Manajemen, Ilmu Sosial dan Politik, 1, 56–70. https://doi.org/10.69623/j-emspol.v1i2.7

Potale, M., Saprudin, S., Masiaga, N., & Yakup, Y. (2024). Optimizing the utilization of local government assets in Gorontalo District. International Journal of Education, Social Studies, and Management (IJESSM), 4(2), 747–758. https://doi.org/10.52121/ijessm.v4i2.357

Rasji, R., Novianti, S., & Nathasya, N. (2024). Dampak teknologi e-procurement dalam mengurangi korupsi pada pengadaan barang dan jasa pemerintah. Journal of Accounting Law Communication and Technology, 2(1), 494–501. https://doi.org/10.57235/jalakotek.v2i1.4595

Rozah, U., & Pujiyono. (2022). Governance and regulation of aligning ISO 37001 in mitigating corporate bribery risks. Corporate Law and Governance Review, 4(2), 17–26. https://doi.org/10.22495/clgrv4i2p2

Rozali, R. D. Y., & Fitriani, I. (2024). Whistleblowing systems as an effort to prevent fraud in state universities with legal rights (PTN-BH). Jurnal Riset Akuntansi Kontemporer, 16(2), 1–12. https://doi.org/10.23969/jrak.v16i2.12480

Sabnur, A. I., Usman, H., & Dasila, R. A. (2025). The effect of the implementation of good governance and internal control on the performance of local government financial management in Palopo City. Journal of Applied Business, Taxation and Economics Research, 4(4), 664–677. https://doi.org/10.54408/jabter.v4i4.415

Saraghi, E. C. B., & Setiyawati, H. (2025). Audit, fiscal, and capital expenditure: Determinants of local government corruption. Journal Research of Social Science, Economics, and Management, 5(2), 3048–3064. https://doi.org/10.59141/jrssem.v5i2.990

Satria D, T., Khairani, K., & Andora, H. (2024). Fungsi pengawasan DPRD Kabupaten Pasaman Barat terhadap pelaksanaan tindak lanjut hasil pemeriksaan laporan keuangan oleh Badan Pemeriksa Keuangan. Ranah Research: Journal of Multidisciplinary Research and Development, 6(1), 176–188. https://doi.org/10.38035/rrj.v6i1.809

Setyaningrum, D., & Ariani, D. (2021). E-procurement and corruption prevention in Indonesia’s local governments. International Journal of Economic Policy in Emerging Economies, 1, 1–14. https://doi.org/10.1504/IJEPEE.2021.10043468

Shakhobiddin, M. (2024). The role of budgetary control in preventing corruption and misuse of public funds. Journal of Management and Economics, 4(9), 20–29. https://doi.org/10.55640/jme-04-09-04

Shidqi, F., & Arfiansyah, Z. (2025). Good governance and corruption in local governments: The role of internal control and audit. Jurnal Akuntansi & Auditing Indonesia, 29(1), 1–11. https://doi.org/10.20885/jaai.vol29.iss1.art1

Sitorus, L., H, N. U., Sitompul, S. A., Kamila, N. F., & Pangestoeti, W. (2025). Transparansi dan akuntabilitas dalam pengelolaan keuangan negara. Economic Reviews Journal, 4(1), 235–244. https://doi.org/10.56709/mrj.v4i1.632

Suhindarno, H., & Utomo, B. P. (2025). Optimizing restaurant taxes in increasing regional original revenue (case study at the Bojonegoro Regency Regional Revenue Office). Journal of Research in Social Science and Humanities, 4(2). https://doi.org/10.47679/jrssh.v4i2.312

Tao, W., Jabeen, F., Weng, S., Zhang, W., Song, M., & Piccardi, P. (2024). How fiscal decentralization stimulates inbound tourism: Evidence from China. Current Issues in Tourism, 1–22. https://doi.org/10.1080/13683500.2024.2446413

Thufailah, N., & Alexandri, M. B. (2025). Optimalisasi standar operasional prosedur (SOP) pencairan anggaran secara digital pada Deputi Bidang Keuangan BPJS Ketenagakerjaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(5), 1912–1919. https://doi.org/10.47467/alkharaj.v7i5.7381

Ulfa, F. S., Masnila, N., & Aryani, Y. A. (2024). Analisis faktor-faktor yang memengaruhi kelemahan sistem pengendalian internal pemerintah provinsi di Sumatera tahun 2017–2021. Jurnal Kendali Akuntansi, 2(2), 134–155. https://doi.org/10.59581/jka-widyakarya.v2i2.2802

van Akkeren, J. (2023). Fraud triangle: Cressey’s fraud triangle and alternative fraud theories. In Encyclopedia of White-Collar and Corporate Crime (pp. 917–920). https://doi.org/10.1007/978-3-030-22767-8_216

Wardana, M. F. K., & Firmansyah, A. (2025). Strengthening regional revenue through digital financial governance. 7(1), 78–92.

Wibisono, E., & Khoirunurrofik, K. (2023). Analisis hubungan pencegahan korupsi dan pajak daerah di Indonesia tahun 2018–2020. Jurnal Kebijakan Ekonomi, 18(1), 33–45. https://doi.org/10.21002/jke.2023.03

Xavier, S. K. da S., Jurema, Y. C., D’Avila, M. A., & Lima, F. L. P. de. (2025). Management of internal procedures as a tool for organizational efficiency: A study in the Public Defender’s Office of the State of Amazonas – Alto Rio Negro Unit. IOSR Journal of Business and Management, 27(6), 50–68. https://doi.org/10.9790/487x-2706085068

Yap, N., Nugroho, M., & Rachmiyati, N. (2024). Evaluating village financial governance in top tourism destinations. Edelweiss Applied Science and Technology, 8(6), 2971–2991. https://doi.org/10.55214/25768484.v8i6.2638

Yudistira, A., & Wicaksana, S. (2022). Optimalisasi pencegahan korupsi melalui implementasi ISO 37001 pada KPU BC Tipe A Tanjung Priok. Jurnal Perspektif Bea dan Cukai, 6(2), 273–283.

Zahra, M. Al, Yamin, N. Y., Pakawaru, M. I., & Sugianto. (2024). Temuan audit dalam karakteristik kepala daerah, karakteristik daerah, dan kinerja keuangan. Journal of Applied Accounting (JAA), 3(2), 7–12. https://journal.isas.or.id/index.php/JAA

DOI: https://doi.org/10.32535/ijabim.v11i1.4582