Create Date:
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26 Juni 2018
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Review Date:
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26 Juni 2020
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Pedoman Anti Fraud PT XXX
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Anti Fraud Guidelines PT. XXX
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Penerapan Strategi Anti-Fraud
Fraud Adalah Tindakan
penyimpangan atau pembiaran yang sengaja dilakukan untuk mengelabui, menipu
atau memanipulasi perusahaan, pelanggan, atau pihak lain, yang terjadi di
lingkungan perusahaan, Menggunakan sarana perusahaan sehingga mengakibatkan
perusahaan, pelanggan atau pihak lain menderita kerugian dan/ atau pelaku
fraud memperoleh keuntungan keuangan baik secara langsung maupun tidak
langsung.
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Implementation of Anti-Fraud Strategy
Fraud Is an act of deviation
or omission that is intentionally done to deceive, cheat or manipulate a
company, customer, or other party that occurs in a company environment, using
company facilities so as to cause the company, customer or other party to
suffer losses and / or fraud players to obtain financial benefits both directly
and indirectly.
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1. Latar Belakang
Pedoman Anti Fraud PT. XXX Mengacu kepada Peraturan OJK Nomor 35/POJK.05/2018 BAB XII tentang Pengendalian Fraud dan Strategi Anti Fraud.Latar belakang
penyusunan kebijakan dan prosedur penerapan strategi anti fraud adalah
sebagai berikut:
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1. Background
Anti Fraud Guidelines PT. XXX Refers to OJK Regulation Number 35 / POJK.05 / 2018 CHAPTER XII concerning Fraud Control and Anti-Fraud Strategy:The background for
formulating policies and procedures for implementing anti-fraud strategies is
as follows:
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1. Dalam rangka mencegah terjadinya kasus-kasus penyimpangan
operasional khususnya fraud yang dapat merugikan konsumen atau PT. XXX, maka
diperlukan peningkatan efektifitas pengendalian intern sebagai upaya
meminimalkan risiko fraud dengan cara menerapkan strategi anti fraud.
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1. In order to prevent the occurrence of cases of operational deviations,
especially fraud that can harm consumers or PT. XXX, it is necessary to
increase the effectiveness of internal controls as an effort to minimize the
risk of fraud by implementing an anti fraud strategy.
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2. Selama ini, baik
secara langsung maupun tidak langsung, pelaksanaan pencegahan fraud
telah dilaksanakan oleh PT. XXX, antara lain :
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2. So far, both directly
and indirectly, the implementation of fraud prevention has been carried out
by PT. XXX, among others:
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a. Melalui penerapan manajemen risiko khususnya sistem pengendalian intern
dan pelaksanaan tata kelola yang baik.
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a. Through the
implementation of risk management, especially the internal control system and
the implementation of good governance.
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b. Melalui Pelaporan
Whistle Blower,Namun demikian, agar penerapannya menjadi efektif masih
diperlukan upaya peningkatan agar pencegahan fraud tersebut benar-benar
menjadi fokus perhatian dan budaya di PT. xxx pada seluruh aspek organisasi,
baik oleh manajemen maupun karyawan.
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b. Through Whistle Blower Reporting, however, in order for its
implementation to be effective, efforts are still needed to improve so that
fraud prevention is truly the focus of attention and culture at PT. xxx in
all aspects of the organization, both by management and employees
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3. Efektifitas pengendalian fraud dalam bisnis, pada prosesnya merupakan
tanggung jawab pihak manajemen, sehingga diperlukan pemahaman yang tepat dan
menyeluruh tentang fraud oleh Manajemen, sehingga dapat memberikan arahan dan
menumbuhkan awareness untuk pengendalian risiko fraud pada PT. xxx
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3. Effectiveness of fraud control in business, in the
process is the responsibility of the management, so that a
proper and comprehensive understanding of fraud is required by Management, so
as to provide direction and foster awareness for fraud risk control at PT.
XXX
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4. Strategi anti fraud merupakan wujud komitmen manajemen PT. XXX dalam
mengendalikan fraud yang diterapkan dalam bentuk sistem pengendalian
fraud. Strategi ini menuntut manajemen untuk mengerahkan sumber daya
agar sistem pengendalian fraud dapat diimplementasikan secara efektif dan
berkesinambungan.
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4. The anti fraud strategy is a manifestation of the commitment of the
management of PT. XXX in controlling fraud is implemented in the form
of a fraud control system. This strategy requires management to mobilize
resources so that the fraud control system can be implemented effectively and
sustainably.
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2. Tujuan
Tujuan penyusunan kebijakan dan prosedur penerapan strategi
anti fraud adalah sebagai berikut:
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2. Objectives
The objectives of formulating policies and procedures for implementing
anti-fraud strategies are as follows:
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1. Sebagai dasar
tindakan yang diambil oleh PT. XXX dalam melakukan kontrol dan pencegahan
terhadap terjadinya suatu tindak kejahatan yang dapat merugikan PT. XXX
secara financial maupun dapat mempengaruhi kinerja operasional PT. XXX secara
keseluruhan
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1. As a basis for actions taken by PT. XXX in controlling and preventing
the occurrence of a crime that can harm PT. XXX and can affect the
operational performance of PT. XXX as a whole.
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2. Sebagai bentuk penegasan dari PT. XXX dan untuk disadari dan dipahami
secara menyeluruh pada setiap level organisasi. PT. XXX bahwa fraud merupakan
bentuk tindak kejahatan dan tindakan yang tidak bermoral khususnya dalam
organisasi PT. XXX
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2. As a form of affirmation from PT. XXX and to be fully realized and
understood at every level of the organization. PT. XXX that fraud is a form
of crime and immoral actions, especially in the organization of PT. XXX.
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3. Untuk memberikan arahan dalam internalisasi budaya anti fraud,
peningkatan kewaspadaan maupun peningkatan kesadaran risiko fraud pada tiap
aktifitas kegiatan PT. XXX
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3.To provide direction in the internalization of anti-fraud culture,
increase awareness and increase awareness of fraud risk in every activity of
PT. XXX
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4. Untuk meminimalkan dan mencegah terjadinya tindak fraud di PT XXX melalui
:
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4.To minimize and prevent fraud at PT XXX:
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• Pelaksanaan strategi anti fraud yang terintegrasi.
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• Integrated anti-fraud strategy implementation.
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• Pelaksanaan Whistle Blower.
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• Implementation of a Whistle Blower.
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• Mempromosikan budaya kejujuran dan etika perusahaan yang
baik pada acara Seremonial Pagi pada setiap hari Sabtu.
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• Promote a culture of honesty and good corporate ethics on the Morning
Ceremonies every Saturday.
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• Mendeteksi tindak fraud yang belum tercegah.
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• Detect fraud that has not been prevented.
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• Penyelidikan secara professional terhadap fraud yang
terdeteksi. Penerapan sanksi yang sesuai.
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• Professional investigation of detected fraud. Applying
appropriate Punishment .
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• Meningkatkan tingkat kesadaran kepada pihak eksternal PT.
XXX seperti Konsumen, Dealer, supplier dan mitra PT. XXX.
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• Increase the level of awareness to external parties of PT. XXX
such as Consumers, Dealers, suppliers and partners of PT. XXX.
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• Memberikan pelatihan dan bimbingan kepada karyawan secara
berkesinambungan khususnya yang berkaitan dengan transaksi PT. XXX.
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• Providing continuous training and guidance to employees,
especially those related to PT. XXX
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• Memberikan proteksi terhadap penyampaian pelaporan adanya
indikasi fraud yang dilakukan didalam PT. XXX
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• Provide protection against the submission of reports of
indications of fraud committed within PT. XXX
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• Peningkatan manajemen SDM yang berkualitas.
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• Improved quality HR management.
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3. Etika Korporasi
Manajemen PT. XXX, sebagai bentuk kesungguhan dalam melakukan perubahan
dari dalam serta memiliki komitmen yang tinggi untuk memenuhi Good Corporate
Governance :
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3. Corporate Ethics
Management of PT. XXX, as a form of sincerity in making changes from
within and having a high commitment to fulfill Good Corporate Governance:
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1. Manajemen Membuat buku Etika Bisnis dan Etika Kerja pada tahun 2015.
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2. Manajemen Membuat SKD Nomor :DIR-002/SKD/VIII/17 Penerapan GCG di PT
XXX.
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2. Management Made SKD Number: DIR-002 / SKD / VIII / 17 GCG Implementation at PT XXX.
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4. Pengendalian Anti Fraud
4.1. Pengawasan Aktif Manajemen
Peran aktif Manajemen dalam penerapan Strategi Anti Fraud ditetapkan
sebagai berikut :
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4. Anti-Fraud Control
4.1. Active Management Supervision
The active role of Management in implementing the Anti-Fraud Strategy is
determined as follows:
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1. Pengendalian fraud secara menyeluruh yang
dilakukan oleh Direksi dalam melakukan tugas, wewenang, dan tanggung jawab.
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1. Overall fraud control carried out by
the Board of Directors in carrying out their duties, authorities, and
responsibilities.
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2. Dewan Komisaris
bertanggung jawab untuk memantau secara berkala atas pengendalian fraud.
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2. The Board of Commissioners is responsible for regularly monitoring
fraud control.
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3. Membangun budaya dan
kepedulian terhadap anti fraud pada seluruh jenjang organisasi, antara lain
meliputi deklarasi anti fraud statement dan komunikasi yang memadai kepada
seluruh jenjang organisasi tentang perilaku yang termasuk tindakan fraud.
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3. Building a culture and concern for anti fraud at all levels of the
organization, including the declaration of anti-fraud statement and adequate
communication to all levels of the organization regarding behavior including fraud.
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4. Menyusun dan melakukan pengawasan terhadap penerapan kode etik terkait
dengan pencegahan fraud bagi seluruh jenjang organisasi;
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4. Arrange and supervise the implementation of the code of ethics related
to fraud prevention for all levels of the organization.
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5. Menyusun dan melakukan
pengawasan terhadap penerapan strategi anti fraud secara menyeluruh;
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5. Compile and supervise the implementation of the overall anti fraud
strategy;
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6. Mengembangkan kualitas
sumber daya manusia khususnya yang terkait dengan peningkatan awareness dan
pengendalian fraud
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6. Developing the quality
of human resources, especially those related to raising awareness and
controlling fraud.
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7. Melakukan pemantauan
dan evaluasi atas kejadian-kejadian fraud serta penetapan tindak lanjut; dan
Mengembangkan saluran komunikasi yang efektif di internal perusahaan agar
seluruh pejabat/ karyawan perusahaan memahami dan mematuhi kebijakan dan
prosedur yang berlaku, termasuk kebijakan dalam rangka pengendalian
fraud.
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7. Conduct monitoring and
evaluation of fraud incidents as well as determining follow-up; and Develop
effective communication channels within the company so that all company
officials / employees understand and comply with applicable policies and
procedures, including fraud control policies.
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4.2 Struktur Organisasi Dan Pertanggungjawaban
1. Dalam penerapan aspek
struktur organisasi dan pertanggungjawaban, Perusahaan membentuk fungsi yang
bertugas menangani pengendalian fraud dalam organisasi Perusahaan.
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4.2. Organizational Structure and Accountability
1. In the application of aspects of organizational structure and
accountability, the Company establishes a function in charge of handling
fraud control in the organization of the.
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2. Pembentukan fungsi
tersebut dengan kriteria sebagai berikutsebagai berikut:
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2. The formation of these functions meets at least the
following criteria
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a.Struktur organisasi dibawah Fungsi Audit
Internal
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a.The organizational structure in Function of Audit Internal
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b.Penetapan uraian tugas dan tanggung jawab sudah dibuat dengan jelas.
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b. Determination of clear job descriptions and responsibilities.
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c.Pertanggungjawaban fungsi tersebut langsung kepada direktur utama atau
yang setara pada Perusahaan serta hubungan komunikasi dan pelaporan
secara langsung kepada Dewan Komisaris.
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c. Accountability of the function directly to the president director or equivalent
to the Company and the communication and reporting relationship directly to
the Board of Commissioners.
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d.Pelaksanaan tugas fungsi tersebut dilakukan oleh sumber
daya manusia (SDM) yang memiliki kompetensi, integritas,
dan independensi.
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d. function duties are carried out by human resources (HR) who have
competence, integrity and independence.
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4.3 Pengendalian Dan
Pemantauan
Perusahaan Melakukan Pengendalian dan pemantauan Fraud untuk meningkatkan
efektivitas sistem pengendalian internal.
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4.3 Control and Monitoring
The Company Conducts Fraud Control and monitoring to improve the
effectiveness of the internal control system.
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Langkah-langkah dalam pengendalian dan pemantauan fraud sebagai berikut:
a. Penetapan kebijakan dan prosedur pengendalian yang khusus ditujukan untuk
pengendalian fraud.
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The steps in controlling and monitoring fraud are as follows:
a. Determination of
control policies and procedures specifically aimed at fraud control.
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b. Pengendalian melalui kaji ulang baik oleh manajemen (top
level review) maupun kaji ulang operasional (functional review) oleh audit
internal atas pelaksanaan strategi anti fraud;
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b. Control through both
management review (top level review) and operational review (functional
review) by internal audits of the implementation of anti fraud strategies;
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c. Pengendalian di bidang
sumber daya manusia (SDM) yang ditujukan untuk peningkatan efektivitas
pelaksanaan tugas dan pengendalian fraud.
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c. Control in the field of human resources (HR) aimed at increasing the
effectiveness of task implementation and fraud control.
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d. Determination of the separation of functions in the implementation of
the activities of a Company at all levels of the organization, for example
the separation of functions between the accepting, claims and financial
processes with the aim that each party involved in the activity has no
opportunity to commit and conceal fraud.
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e. Information system
control that supports processing, storing, and securing data electronically
to prevent potential fraud.
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f. Pengendalian lain dalam pengendalian fraud seperti pengendalian aset
fisik dan dokumentasi.
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f. Other
controls in fraud control such as controlling physical assets and
documentation.
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g. Pemantauan Tindak Lanjut atas hasil pemeriksaan kecurangan (fraud)
dilaksanakan oleh Internal Audit.
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g. Monitoring Follow-Up on
the results of fraud checks carried out by Internal Audit.
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h. Mekanisme Pemantauan Tindak Lanjut tersebut sesuai sistem dan prosedur
kerja yang berlaku di PT. XXX.
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h.The Follow-Up Monitoring Mechanism is in accordance with the work
systems and procedures that apply in PT. XXX
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i. Every Month, Internal
Audit must submit the results of the follow-up monitoring to the Directors
and Commissioners.
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4.4. Edukasi Dan Pelatihan
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4.4. Education and training
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1. Dalam penerapan aspek
edukasi dan pelatihan Perusahaan memiliki rencana edukasi dan pelatihan bagi
pegawai yang terlibat dalam penerapan strategi anti fraud.
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1. In the application of
aspects of education and training the Company has an education and training
plan for employees involved in implementing anti-fraud strategies.
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2. Rencana edukasi
dan pelatihan meliputi:
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2. The education and training plan as referred to in paragraph (1)
includes at least:
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a. Edukasi dan pelatihan
yang disesuaikan dengan kebutuhan Perusahaan dan kompleksitas organisasi
bisnis Perusahaan.
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a. Education and training
tailored to the needs of the Company and the complexity of the business
organization of the Company
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b. Tahapan dan waktu
penyelengaraan paling sedikit 1 (satu) kali dalam 1 (satu) tahun.
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b. Stage and time of execution of at least 1 (one) time in 1 (one) year.
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3. Seluruh karyawan PT xxx
bertanggung jawab mewujudkan pelaksanaan budaya kepatuhan dengan memastikan
nilai, perilaku, dan tindakannya telah sesuai dengan kebijakan internal PT
XXX, kebijakan eksternal/regulator, dan otoritas berwenang lainnya.
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3. All employees PT xxx Tbk are responsible for realizing the
implementation of a compliance culture by ensuring that their values,
behavior and actions are in accordance with PT XXX Tbk's internal policies,
external / regulator policies, and other authorized authorities.
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Perusahaan melalui Satuan Kerja Pengembangan Sumber Daya Manusia
melaksanan program Employee Awareness dan Customer Awareness.
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The company through the Human Resource Development Unit conducts the
Employee Awareness and Customer Awareness.program.
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a. Employee Awareness
Sosialisasi pelaksanaan efektivitas kontrol yang harus dilaksanakan dalam
setiap proses bisnis dan operasional dan sosialisasi Anti Fraud Statement
melalui penyelenggaraan pendidikan dan pelatihan karyawan secara rutin dan
berkesinambungan (paling sedikit 1(satu) kali dalam 1(satu) tahun).
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a. Employee Awareness
The socialization of the implementation of control effectiveness
must be carried out in every business and operational process and the
dissemination of the Anti Fraud Statement through the implementation of
routine and continuous employee education and training (at least 1 (one) time
in 1 (one) year).
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b. Customer Awareness
Program customer awareness menjadi bagian dari pelaksanaan pelayanan
nasabah dengan melakukan edukasi kepada nasabah untuk meningkatkan kepedulian
dan kewaspadaan nasabah terhadap keamanan bertransaksi
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b. Customer Awareness
The customer awareness program is part of implementing customer service
by educating customers to increase customer awareness and alertness to the
security of transactions.
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5. Strategi Anti Fraud
1. Penerapan strategi anti fraud dilakukan terhadap pihak yang terlibat
dalam kegiatan usaha meliputi
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5. Anti Fraud Strategy
1. The implementation of the anti fraud strategy is carried out on
parties involved business activities which at least include
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a. Debitur;
b. Internal perusahaan ; dan
c. Pihak lain yang berkerja sama dengan perusahaan.
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a. Debtor;
b. Internal company; and
c. Other parties that work with companies.
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2. Dalam Pedoman Strategi Anti Fraud perusahaan memperhatikan hal-hal
sebagai berikut :
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2. In the Anti-Fraud Strategy Guidelines companies pay attention to the
following matters:
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a. Kondisi lingkungan Internal dan Eksternal.
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a.Internal and External environmental conditions.
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b. Kompleksitas kegiatan
usaha.
c. Potensi , Jenis dan risiko fraud.
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b.The complexity of business activities.
c. Potential, type and risk of fraud.
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d. Kecukupan sumber daya
yang dibutuhkan
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d. Adequacy of resources needed
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3. Strategi Anti Fraud Meliputi :
a. Fungsi Pencegahan
Langkah pencegahan dalam mengurangi kemungkinan risiko terjadinya
fraud mencakup:
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3. Anti-Fraud Strategy Includes:
a. Prevention function
Preventive measures in reducing the likelihood of the risk of fraud
include:
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1. Anti fraud awareness
meliputi:
a. Penyusunan dan
sosialisasi anti fraud statement;
b. Program employee
awareness;
c. Program customer
awareness;
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1. Anti-fraud awareness includes:
a. Preparation and dissemination of anti fraud statements;
b. Employee awareness program;
c. Customer awareness program;
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d. PT. XXX tidak
mentolerir (zero tolerance) segala bentuk kecurangan (termasuk kepada atau
dari konsumen, rekanan, karyawan).
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d. PT. XXX does not tolerate (zero tolerance) all forms of fraud
(including to or from consumers, partners, employees).
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2. Identifikasi kerawanan meliputi:
a. Melakukan proses
identifikasi, analisis, dan menilai setiap aktivitas Perusahaan yang
berpotensi merugikan Perusahaan ;
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2. Vulnerability identification includes:
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b. Mendokumentasikan dan
menginformasikan hasil identifikasi kepada pihak yang berkepentingan.
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b. Documenting and
informing the results of identification to interested parties;
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c. Melakukan pengkinian
informasi terutama terhadap aktivitas yang dinilai berisiko tinggi terjadinya
fraud; dan
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c. Updating information, especially on activities that are
considered at high risk of fraud; and
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3. Know your employee meliputi:
a. Sistem dan prosedur
rekrutmen yang efektif;
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3. Know your employee includes:
a. Effective recruitment systems and procedures;
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b. Sistem seleksi yang
dilengkapi kualifikasi yang tepat dengan mempertimbangkan risiko, serta
ditetapkan secara objektif dan transparan;
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b. The selection system
that is equipped with the right qualifications by considering risks, and is
determined objectively and transparently;
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c. Kebijakan mengenali
karyawan (know your employee).
b. Fungsi Deteksi
Deteksi merupakan kegiatan dalam mengidentifikasi dan menemukan kejadian
Fraud yang mencakup:
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c. Policy to recognize employees (know your employee).
b. Detection function
Detection is an activity in identifying and finding fraud events that
include:
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a. Pelaksanaan Whiste Blowing (Pengaduan
Pelanggaran):
1. Perusahaan harus memiliki komitmen untuk memberikan dukungan &
perlindungan kepada setiap pelapor Fraud serta menjamin kerahasiaan identitas
pelapor Fraud & laporan Fraud yg disampaikan.
2.Perusahaan sudah membuat ketentuan
internal terkait pengaduan Fraud dgn mengacu pada SOP Nomor 001SOP0052020 WHISTLE BLOWER.
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a. Implementation of
Whiste Blowing (Complaints of Violations):
1. The company must have a commitment to provide support & protection to
every Fraud reporter and ensure the confidentiality of the identity of the
Fraud reporter & the submitted Fraud report.
2. The company has made internal provisions related to Fraud complaints by
referring to SOP Number 001SOP0052020 WHISTLE BLOWER.
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3. Perusahaan sudah menyusun sistem
pelaporan Fraud yg efektif yg memuat kejelasan proses pelaporan, mengenai
tata cara pelaporan sarana & pihak yg bertanggung jawab untuk menangani
pelaporan. Sistem pelaporan harus didukung dgn adanya kejelasan mekanisme
tindak lanjut terhadap kejadian Fraud yg dilaporkan. SOP Nomor 001SOP00520120WHISTLE BLOWER.
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3. The company has developed an effective fraud reporting system that
contains clarity in the reporting process, regarding reporting procedures,
facilities & parties responsible for handling reporting. The reporting
system must be supported by the clarity of the mechanism of follow-up on
reported fraud cases. SOP Number 001SOP0052020 WHISTLE BLOWER.
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b. Surprise Audit
Kebijakan dan mekanisme surprise audit dilakukan terutama pada unit
bisnis yang berisiko tinggi atau rawan terhadap terjadinya Fraud. Pelaksanaan
surprise audit dapat meningkatkan kewaspadaan karyawan dalam melaksanakan
tugasnya. Surprise Audit Di PT xxx dapat dilakukan dengan Regular Audit dan
Thematic Audit. SOP Surprise Audit sudah dibuat pada SOP NO 001/IM/005/2019
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b. Surprise Audit
Surprise audit policies and mechanisms to be carried out especially in
business units that are at high risk or prone to fraud. The surprise audit
implementation can increase employee awareness in carrying out their duties.
Surprise Audit In PT XXX can be done with Regular Audit and Thematic
Audit.Attached SOP Surprise Audit Has Been Create at SOP No 001/IM/005/2019
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c. Surveilance System
Surveillance system merupakan kegiatan memantau dan menguji efektifitas
kebijakan anti fraud yang dilakukan tanpa diketahui atau disadari oleh pihak
yang di uji atau diperiksa.. Surveillance system dilakukan oleh pihak
Internal Audit Perusahaan. SOP ini sudah dibuat pada SOP no 002/IM/005/2019
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c. System Surveillance
Surveillance system is an activity to monitor and test the
effectiveness of anti-fraud policies that are carried out without being known
or recognized by the party being tested or examined. Surveillance systems can
be carried out by Internal Audit.SOP has been created with SOP no 002/IM/005/2019
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c. Fungsi Investigasi, Pelaporan dan Sanksi
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c. Investigation, Reporting and Punishment Functions
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Langkah investigasi, pelaporan, dan sanksi oleh Perusahaan sebagai
berikut:
1. Standar investigasi Perusahaan meliputi:
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Steps for investigation, reporting and punishment by the Company as
follows:
1. The standard of
investigation of a Company includes:
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a. Penentuan pihak yang berwenang melaksanakan investigasi dengan
memperhatikan independensi dan kompetensi yang dibutuhkan;
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a. Determination of the
party authorized to carry out the investigation by taking into account the
independence and competencies needed.
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b. Mekanisme pelaksanaan
investigasi dalam menindaklanjuti hasil deteksi dengan tetap menjaga
kerahasiaan informasi yang diperoleh.
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b. The mechanism for conducting investigations in following up on the
results of detection while maintaining the confidentiality of information
obtained
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2. Mekanisme pelaporan kejadian fraud kepada internal Perusahaan maupun
kepada OJK; Perusahaan menyampaikan laporan strategi anti fraud kepada
OJK sebagai berikut:
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2. The mechanism for reporting fraud cases to the Company's internal as
well as OJK; The Company submit the anti fraud strategy report to the OJK as
follows:
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a.Laporan penerapan strategi anti fraud sebagai bagian dalam laporan
penerapan tata kelola perusahaan yang baik bagi Perusahaan.
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a. Report on the implementation of anti fraud strategies as part of the
report on the implementation of good corporate governance for the Company.
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b.Laporan setiap fraud yang diperkirakan berdampak negatif secara
signifikan terhadap Perusahaan
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b. Report on any fraud that is expected to have a significant
negative impact on the Company.
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i. 3. Laporan setiap fraud memuat:
a. Nama pelaku;
b. Bentuk atau jenis penyimpangan
c. Tempat kejadian;
d. Informasi singkat mengenai modus,
e. Indikasi kerugian.
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3. Each fraud report includes:
a. Name of actor;
b. Form or type of
deviation
c. Scene;
d. Brief information about mode.
e. Indication of loss.
|
4.Laporan setiap fraud disampaikan oleh Dewan Komisaris yang
menerima laporan pertanggungjawaban unit atau fungsi pengendalian fraud
paling lambat 3 (Tiga) hari kerja sejak diketahuinya fraud.
|
4. Reports of each fraud are submitted by the Board of Commissioners who
receives the unit's accountability report or fraud control function no later
than 3 (Three) days from the date of fraud.
|
Sumber informasi pencatatan kejadian Fraud :
a. Hasil Investigasi yang dilakukan oleh Internal Audit
dari Reguler Audit Maupun Thematic Audit;
|
Information source for recording fraud events:
a. Results of Investigations conducted by Internal Audit from Regular
Audit and Thematic Audit;
|
b.Informasi dari media cetak dan media elektronik
5. Penerapan kebijakan sanksi untuk memberikan efek jera bagi pelaku
fraud Perusahaan menerapkan secara transparan dan konsisten meliputi:
a. Mekanisme pengenaan
sanksi;
b.Pihak yang berwenang mengenakan sanksi.
|
b.Information from print media and electronic media
5. Application of punishment policies to provide a deterrent effect for
the fraud perpetrators of the Company to implement transparently and
consistently include:
a. Punishment mechanism;
b. Authorities impose sanctions.
|
d. Fungsi Pemantauan, Evaluasi, &
Tindak Lanjut
|
d. Function of Monitoring, Evaluation & Follow - Up
|
Kegiatan pemantauan, evaluasi, dan tindak lanjut kejadian
fraud terdiri atas:
a. Melakukan pemantauan
terhadap tindak lanjut kejadian fraud dengan memperhatikan ketentuan internal
Perusahaan dan ketentuan peraturan perundang-undangan;
|
Monitoring, evaluation and follow-up activities of fraud events
consist of:
|
b. Memelihara data
kejadian fraud (fraud profiling) guna mendukung pelaksanaan evaluasi; dan
|
|
c. Mekanisme tindak lanjut
untuk menghindari kejadian fraud terulang kembali meliputi:
1. Memperbaiki kelemahan; dan
2. Memperkuat sistem pengendalian internal Perusahaan.
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c. Follow-up mechanisms to avoid recurring fraud include:
1.Improve weaknesses;
2.Strengthening the internal control system.
|
No
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Kriteria Yang
dilaporkan Kepada OJK
(Criteria Reported to OJK) |
1
|
Nilai Kerugian > 200.000.000
(Amount Loss> 100,000,000) |
2
|
Konsumen Fiktif
(fictitious Customers) |
3
|
Berkaitan dengan
Reputasi VMF
(related to the reputation of the VMF)
|
4
|
Double pledge.
|
5.
|
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