Kecurangan Keuangan pada Instansi Pemerintah: Refleksi Pengelola Keuangan
Abstract
Kecurangan keuangan merupakan musuh bersama yang mampu menghambat pertumbuhan ekonomi. Fenomena gaya hidup mewah para pejabat pengelola keuangan merupakan signal negatif yang menarik untuk didiskusikan. Penelitian ini menggunakan pendekatan kualitatif transendental untuk membedah fenomena tersebut. Hasil penelitian menunjukkan bahwa esensi kecurangan pengelolaan keuangan pada instansi pemerintah disebabkan oleh tekanan bergaya hidup mewah, kesempatan yang terbuka lebar karena kewenangan mutlak dalam mengelola keuangan, dan pembenaran memperoleh penghasilan lebih karena tanggung jawab yang besar dalam mengelola keuangan instansi pemerintah. Guna menyembunyikan jalan gelap yang dilakukan para pengelola keuangan dilakukan manipulasi bukti pengeluaran. Pendapatan yang diperoleh dari kecurangan tersebut dinikmati bersama sebagai kompensasi dari tugas dan tanggung jawabnya yang besar. Dengan penelitian ini diharapkan para pemangku kepentingan, pimpinan tinggi kementerian lembaga, dan auditor pemerintah lebih fokus dalam memitigasi kecurangan keuangan pada instansi pemerintah.
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DOI: https://doi.org/10.30591/monex.v15i1.9767
DOI (PDF (Bahasa Indonesia)): https://doi.org/10.30591/monex.v15i1.9767.g3859
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