eprintid: 4310 rev_number: 6 eprint_status: archive userid: 1736 dir: disk0/00/00/43/10 datestamp: 2020-09-16 13:32:30 lastmod: 2020-09-16 13:32:30 status_changed: 2020-09-16 13:32:30 type: article metadata_visibility: show creators_name: Safuan, Safuan creators_name: Budiandru, Budiandru contributors_type: http://www.loc.gov/loc.terms/relators/AUT contributors_type: http://www.loc.gov/loc.terms/relators/AUT corp_creators: Universitas Jayabaya Jakarta, Indonesia corp_creators: Universitas Muhammadiyah Prof Dr Hamka Jakarta, Indonesia title: Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta) ispublished: pub subjects: C divisions: 10 abstract: The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud has been done by employees (employee fraud), management (management fraud), supplier (vendor fraud) and customer (customer fraud) and anti-fraud program, PT Pelindo II has launched IPC Bersih program as a form of implementation of Whistleblowing System date_type: published official_url: https://doi.org/10.33395/owner.v3i2.131 full_text_status: public publication: Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta) volume: 3 number: 2 pagerange: 1-12 refereed: TRUE issn: 2548-9224 related_url_url: https://doi.org/10.33395/owner.v3i2.131 referencetext: Arens, Alvin A., Elder, Randal J., Beasley, Mark S. (2012). Auditing and Assurance Services: an Integrated Approach.(USA:Pearson Prentice Hall).h.336. Association of Certified Fraud Examiners.(2012). Fraud Examiners Manual (International Edition).(USA: ACFE,.Inc).hh.4.617-4.623. Coenen, Tracy. (2008). Essentials of Corporate Fraud (Canada:John Wiley & Sons, Inc).h.6. Hot,. Ibrahim. (2017). Rahasia Dibalik Sapu Bersih Pungli.(Yogyakarta:Deepublish Publisher).h.9. Pusat Pengembangan Internal Audit. (2015). Fraud Risk & Control.(Jakarta: Yayasan Pendidikan Internal Audit). h.7. Safuan. (2017). Panduan Praktis Internal Auditor. (Bandung:Alfabeta).h.12. Setianto, Hari., dkk. (2008). Fraud Auditing (Jakarta: Yayasan Pendidikan Internal Audit).h.3. Majalah Solahuddin, Moh.,Toha.(2016), Majalah Paraikatte Prograssive & Innovative, Majalah Perwakilan BPKP Sulawesi Selatan Edisi Triwulan III – Volume 26. Hal. 2. Surat Keputusan Keputusan Direksi Pelindo II No. HK.568/23/2/1/PI.II/16 Website ACFE (Association of Certified Fraud Examiners) http://www.acfe.com/fraud101.aspx Bisnis Indonesia https://ekonomi.bisnis.com/read Indonesia Corruption Watch (ICW) http://www.antikorupsi.org/id/c ontent/biaya-punglidiperkirakan-mencapai-rp-3- triliun-tahun-29070 IPC Bersih https://ipcbersih.tipoffs.info/ IPC http://www.indonesiaport.co.id/ news/ipc/pt-pelindo-ii-(persero)- raih-laba-rp.-2,7-triliunmeningkat-32,87-percent533.html Kamus Besar Bahasa Indonesia (KBBI) Online https://kbbi.web.id Netralnews http://www.netralnews.com/ news/ megapolitan/read/ 71946/ pencuri.kontainer.ditangkap Detik https://finance.detik.com/ekono mi-bisnis/1983032/punglipelabuhan-tanjung-priok-makinmerajalela-sopir-truk-teriak citation: Safuan, Safuan dan Budiandru, Budiandru Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta). Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta), 3 (2). pp. 1-12. ISSN 2548-9224 document_url: http://repository.uhamka.ac.id/id/eprint/4310/1/3%20jurnal%20fraud%20safuan%20budi%20owner%2019.pdf