Analisis Kasus Pembobolan Dana Nasabah Citibank Dan Penerapan Strategi Anti Fraud Dari Otoritas Jasa Keuangan
Abstract
The study contained in this research contains a criminal act of embezzlement and money laundering in the Citibank case. Citybank received reports from several customers regarding the disappearance of the customer's funds in their savings. Then Citibank reported the incident to the police. After the investigation was carried out, it turned out that there was a breach of customer funds by a senior city bank employee named Malinda Dee alias Inong Malinda. In this journal, several issues that will be published include; Analysis of cases of embezzlement of money and banking crimes, and ways in which the authorities' policies prevent banking fraud. The banking business is a business that requires high levels of supervision and honesty. Customer funds that have been deposited in the bank must receive close supervision. According to the legal viewpoint, the prevention of the above events can be minimized by POJK No. 39 Year 2019 about anti-fraud strategy.
References
Albrecht, W. Steve. Fraud Examination. South Western: Cengage Learning. 2012.
Darmawi, Herman. Manajemen Perbankan. Jakarta: Bumi Aksara. 2011.
Herry Febrian, Bismar Nasution, dan Mahmul Siregar. Juridicial Analysis On Fund Hit Of Customer Of Citibank In Perspective Of Banking Act And Act Of Eradication And Prevention Of Money Laundry, Volume I Nomor 2. 2013.
http://www.google.com/amp/s/rmol.id/amp/2011/04/08/23596/https-rmol-id-read-2011-04-08-23596 diakses pada Rabu, 25 oktober 2023.
https://media.neliti.com/media/publications/14651-ID-analisis-yuridis-terhadap-pembobolan-dana-nasabah-citibank-dalam-perspektif-unda.com diakses pada Rabu, 25 oktober 2023.
Institut Akuntan Publik Indonesia (IAPI). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat. 2013.
Karyono, 2013. Forensic Fraud. Yogyakarta: CV. Andi.
Meliana, Trie Rundi Hartono. Fraud Perbankan Indonesia : Studi Eksplorasi. Prosiding Seminar Nasional Pakar ke 2 Tahun 2019. 2019
Pusdiklatwas BPKP, Fraud Auditing. Jakarta: Badan Pengawasan Keuangan dan Pembangunan. 2002
Rindjin, Ketut. Pengantar Perbankan dan Keuangan Bukan Bank. Jakarta: Gramedia. 2004.
Santoso. Berinvestasi, Jakarta : Rineka Cipta. 1996.
Verryn Stuart G.M. Bank Politik, Jakarta. 2001
ACFE. Survei Fraud Indonesia. ACFE Indonesia. 2021.
Cahyanti, D., & Wahidahwati. Analisis fraud pentagon sebagai pendeteksi kecurangan terhadap laporan keuangan Wahidahwati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, vol.9(4). 2020.
Musfita, R., & Darwis, H. (2020). Analisa faktor-faktor yang mempengaruhi kecurangan laporan keuangan : model fraud diamond (Vol. 19), No 2 page 157 – 166
