Aplikasi Penggunaan Enterprise Risk Management (ERM) Integrated Framework Coso Untuk Mendeteksi Risiko Kecurangan Pada Transaksi Tidak Biasa Unit Bisnis Pt. Doremi Pizza Indonesia [Application of Integrated Enterprise Risk Management (ERM) COSO Framework to Detect Fraud Risk in Unusual Transactions at PT. Doremi Pizza, Indonesia]

Bambang Leo Handoko, Daniel Septianto, Alyssa Alyssa


This research is a case study conducted on food and beverage company in Jakarta that aims to explain the function of Enterprise Risk Management (ERM), describes the company's internal control and formulates the audit tool in accordance with the case. The research method is literature and field study. The results showed that the company has done a good control but not yet efficient in detecting fraud. Companies are advised to conduct store audits more regularly, evaluating standard operating procedures (SOP) on unusual transaction, limiting the number of unusual transaction, verifying and validating practice of unusual transaction, and develop software to detect unusual transaction and fraud occurring in store to reduce the possibility of fraud may occur.

Bahasa Indonesia Abstrak: Penelitian ini adalah penelitian studi kasus yang dilakukan pada perusahaan food and beverage di Jakarta yang bertujuan untuk menjelaskan fungsi Enterprise Risk Management (ERM), menjelaskan pengendalian internal perusahaan dan merumuskan alat audit sesuai dengan kasus yang terjadi. Metode penelitian adalah studi kepustakaan dan studi lapangan. Hasil penelitian menunjukkan bahwa perusahaan telah melakukan pengendalian yang baik namun belum efisien dalam mendeteksi kecurangan. Perusahaan disarankan untuk melakukan audit toko dengan lebih rutin, evaluasi terhadap prosedur standar opersional atau standard operating procedures (SOP) mengenai transaksi tidak biasa, memberikan batasan jumlah transaksi tidak biasa, melakukan verifikasi dan validasi terhadap praktik transaksi tidak biasa, serta mengembangkan software untuk dapat mendeteksi transaksi tidak biasa dan kecurangan yang terjadi pada gerai toko agar dapat mengurangi tindak kecurangan yang dapat terjadi.


fraud; audit; Enterprise Risk Management

DOI: http://dx.doi.org/10.19166/derema.v14i1.1181


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