Penelitian ini bertujuan untuk melakukan identifikasi skema/skenario fraud yangberpotensi terjadi pada perusahaan dan memberikan usulan perbaikan atas risikoyang teridentifikasi dan rekomendasi strategi anti fraud yang sesuai denganperaturan OJK untuk meminimalkan terjadinya risiko fraud di dalam perusahaan.Pendekatan penelitian (research method) yang dilakukan bersifat studi kasus ataumetode kualitatif. Data yang diperoleh dalam penelitian yang dilakukan berasal darisumber data primer dan sumber data sekunder, yaitu dengan cara interview atauwawancara, observasi, serta studi dokumen atau document review. Hasil penelitianmenyimpulkan bahwa dari hasil fraud risk assessment atas proses bisnis,didapatkan ada 8 (delapan) skenario fraud yang dapat terjadi pada prosespenerimaan aplikasi kredit dengan risiko fraud yang harus ditindak lanjuti adalah88% dan 9 (sembilan) skenario fraud yang dapat terjadi pada proses penagihanpiutang dengan risiko fraud yang harus ditindaklanjuti sebesar 78%. Penelitimerekomendasikan usulan pengendalian internal atas skema/skenario fraud yangteridentifikasi dan telah menyusun strategi anti fraud dengan menggunakankerangka dari OJK yang telah disesuaikan dengan kondisi PT XYZ Finance.

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This study aims to identify fraud schemes/scenarios that could potentially occur in

the company and provide recommendations for improvements to identified risks

and recommendations for anti-fraud strategies in accordance with OJK regulations

to minimize the risk of fraud within the company. The research approach (research

method) carried out is a case study or qualitative method. The data obtained in the

research carried out came from primary data sources and secondary data sources,

namely by means of interviews, observations, and document studies or document

reviews. The results of the study concluded that from the results of the fraud risk

assessment on business processes, there were 8 (eight) fraud scenarios that could

occur in the process of receiving credit applications with a risk of fraud that had to

be followed up by 88% and 9 (nine) fraud scenarios that could occur in the process

of collection of accounts receivable with a risk of fraud had to be followed up by

78%. Researcher recommends a proposal for internal control over identified fraud

schemes/scenarios and has developed an anti-fraud strategy using a framework

from the OJK that has been adjusted to the conditions of PT XYZ Finance