ABSTRAK
Penelitian ini mendeskripsikan tentang mekanisme penanganan tindak kejahatan occupational crime atau kejahatan kekaryaan berjenis fraud yang diterapkan oleh suatu divisi di perusahaan X. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Metode pengambilan data yang digunakan adalah wawancara semi terstruktur serta observasi partisipatoris. Pada penelitian ini juga dijelaskan peran suatu divisi di dalam perusahaan X dalam melakukan penanganan occupational fraud, adanya pendekatan self-regulating policing dalam meregulasi seluruh aturan, kebijakan penanganan occupational fraud yang dimiliki oleh perusahaan, dan penanganan terhadap pelaku occupational fraud oleh divisi tersebut. Setelah dilakukan manajemen resiko berdasarkan hasil dari penanganan kasus, dibuatlah rekomendasi agar kedepannya tindak kejahatan yang serupa tidak terjadi lagi di dalam lingkup perusahaan. Peneliti disini mengaitkan inti permasalahan dengan teori fraud triangle, serta konsep-konsep occupational crime.

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ABSTRACT

This study describes the handling of occupational crime, specifically fraud mechanisms applied by a division in the company X. This research is descriptive qualitative research design. The data collection method used semi-structured interviews and participatory observation. This study also described the role of division within the company X in handling occupational fraud, the self-regulating approach to policing in the whole of rules, policies regulating in handling of occupational fraud which is owned by the company as well as the handling of perpetrators of fraud by the division. After risk management based on the results of the handling of the case, this research also made a recommendation for avoiding similar type of crimes that might happen in the company in the future. Researcher tried to associate with the core issues of fraud triangle theory, as well as the concepts of occupational crime.