An Analysis of The Anti-Fraud Strategies Implementation in Minimizing Occupational Fraud at PT BPR Bank Sleman

Abstract

The growing sophistication of fraud in the banking sector, particularly in rural banks, has increased the potential risk of occupational fraud and highlighted the importance of anti-fraud strategy implementation as preventive measures and part of internal control. This research was conducted at PT BPR Bank Sleman to examine the potential forms of occupational fraud and the implementation of anti- fraud strategies in minimizing those risks. This research applied a qualitative approach, a case study method, and data collection techniques through interviews with selected informants, along with related documents analysis. The finding demonstrated that PT BPR Bank Sleman had identified several potential forms of occupational fraud and had made an effort to prevent and minimize the occurrence of those risks by implementing anti-fraud strategy in accordance with applicable Financial Services Authority Regulation (POJK). However, there were shortcomings and obstacles that still need to be improved to enhance the efficacy of its implementation and to strengthen anti-fraud awareness across employees and related external parties in creating a zero-fraud environment.