Prosedur Mendeteksi Kecurangan Realisasi Pinjaman Modal Usaha Tahun 2023 Oleh Auditor Internal PT YYY Bogor


  • Reneta Ramdani Politeknik Negeri Jakarta
  • Herbirowo Nugroho Politeknik Negeri Jakarta


This study aims to explain the procedures carried out by the internal auditors of PT YYY Bogor branch to detect fraudulent realization of business capital loans to business partners in 2023. This type of research is qualitative-descriptive with data documentation techniques used in internal audit procedures and has been processed. Research data is sourced from primary data by way of observation, interviews, and documentation of Business Partner Group Financing Data, as well as sourced from secondary data with data that has been processed. The data analysis method uses the data analysis stage, which then presents the data and makes conclusions.
This study's results show indications of manipulation and omission of payment documents related to Business Partner Group Financing Data, the absence of explicit authorization regarding the payment system, and there are also branch office workers who perform actions without approval and authorization. With these findings, recommendations are made that can be used for improvement in subsequent management. Then a report on audit findings is prepared and submitted to the Head of the Internal Audit Division. The procedures carried out by the internal auditors to detect fraud in the realization of business capital loans have been adequate through the planning process as outlined in the internal audit program. Internal audit procedures in detecting fraud help branch management so that compliance with applicable regulations increases and work effectiveness can be achieved.

Keywords: Business Capital Loans, Internal Audit Procedures, Findings, Recommendations


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