Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud
DOI:
https://doi.org/10.33603/jka.v9i1.10293Kata Kunci:
Fraud hexagon, Fraud kredit, Pengendalian internal, Perbankan Indonesia, Tata kelola perilakuAbstrak
Penelitian ini menganalisis sistem pengendalian internal kredit dengan mengintegrasikan model 5C7P dan teori Fraud Hexagon untuk mencegah pemberian kredit fiktif di salah satu kantor cabang bank BUMN di Jawa Timur. Dengan menggunakan metode studi kasus kualitatif di salah satu kantor cabang bank BUMN di Jawa Timur, data dikumpulkan melalui wawancara mendalam dengan 10 orang tenaga ahli kredit, meliputi pengusul kredit, pengawas, dan pengambil keputusan, dengan pengalaman profesional berkisar antara 5 sampai dengan 28 tahun. Hasil menunjukkan bahwa fraud dipicu oleh enam elemen utama: tekanan manajerial (stimulus), kemampuan manipulasi data (capability), kolusi internal-eksternal (collusion), lemahnya verifikasi (opportunity), pembenaran pelanggaran (rationalization), dan ambisi pribadi atau kelembagaan (ego). Meskipun prinsip 5C dan 7P telah diterapkan, prinsip ini sering dikompromikan oleh tekanan sistemik dan disalahgunakan oleh pihak yang memiliki akses dan wewenang. Temuan ini menegaskan pentingnya pendekatan komprehensif yang menggabungkan evaluasi administratif, analisis perilaku, dan pemetaan risiko struktural untuk mendeteksi fraud sejak dini. Studi ini merekomendasikan penguatan pengendalian internal melalui integrasi teknologi berbasis AI serta tata kelola berbasis etika guna memulihkan kepercayaan publik. Kontribusi utama penelitian ini adalah usulan model evaluasi kredit yang menggabungkan perspektif administratif dan psikososial, sebuah pendekatan inovatif yang masih jarang dikaji dalam literatur keuangan di Indonesia.
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