Studi Penyimpangan Internal pada Bank Umum Syariah di Indonesia
Abstract
Penelitian ini bertujuan untuk mengetahui dinamika penyimpangan internal (fraud pada Bank Umum Syariah di Indonesia. Penelitian menggunakan data sekunder periode 2011-2017 publikasi Bank Umum Syariah. Sampel penelitian terdiri dari 9 bank umum syariah yang ditentukan berdasarkan ketersediaan data. Analisis data digunakan berupa grafik, diagram, dan analisis pertumbuhan. Hasil penelitian menunjukkan bahwa penanganan kejadian fraud hanya berdampak selama 3 tahun. Angka kejadian fraud rata-rata selama periode penelitian sebesar 9,87 kasus per tahun per bank. Bank BCAS telah mampu menurunkan angka kejadian fraud mendekati nihil (zero fraud). Strategi penanganan fraud yang dilakukan oleh pihak Bank Umum Syariah yaitu menggunakan sarana pelaporan whistle blowing system yang dipergunakan oleh karyawan untuk melaporkan jika menemukan dan melihat perbuatan fraud yang dilakukan oleh karyawan. Pada sisi lain juga dibentuk unit kerja anti fraud. Namun efektifitas penerapan kedua strategi tersebut relatif berbeda pada setiap Bank Umum Syariah.
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